THIMPHU // The cliff-perched fortresses that dot this Himalayan nation's mountainous perimeter are a testimony to a long-standing effort to keep out foreigners. But in the 1980s, Bhutan, a tiny Buddhist nation of just 600,000 inhabitants sandwiched between China and India, found itself with what it considered a foreign problem.
Bhutan's minority population of ethnic Nepalese had mushroomed to represent one-third of the kingdom, causing the then king, Jigme Singye Wangchuck, to launch a policy called "one nation, one people", a campaign that stripped many ethnic Nepalese of the Bhutanese citizenship they had acquired and also curtailed the rights of those who were illegal. According to the US state department and several human rights NGOs, the campaign ended with the expulsion of 105,000 of Bhutan's ethnic Nepalese, plus beatings, torture and murder perpetrated by the Royal Bhutan Army in the late 1980s and early 1990s.
"We left because we were scared that they would imprison us, that they would beat us, that I would be raped," said Matimya Moktan, 41, who went to Nepal in 1991 and now lives in a small wattle and daub hut with her three children and husband in the Beldangi I camp, one of seven refugee camps dotted across the plains of eastern Nepal.
These camps are where those expelled from Bhutan ended up. Locked in political limbo, somewhere on the remote margins of the diplomatic agendas of Bhutan, Nepal and India, a number of these refugees have formed militant organisations that is gaining force and sophistication and that could soon become a significant security concern for Bhutan as it takes its first shaky steps towards democracy.
Last year, Bhutan became the world's newest democracy, two years after King Jigme Singye Wangchuck abdicated his throne in favour of his son, ending almost a century of autocratic rule. By the time Jigme Khesar Namgyel Wangchuck, 28, was crowned Bhutan's fifth king in November, the country's political system had been completely overhauled with a democratically elected government and a new constitution. Bhutan's king is now the head of state of a constitutional monarchy.
While the fourth king was abdicating in Bhutan, a 10-year-civil war between state security forces and Maoist insurgents was coming to an end in Nepal. The success of the Nepalese Maoist insurgency inspired the refugees in these camps, some of whom began to organise into radical militant groups in the past eight years. The refugees say they receive no material support from the Maoists, but their ideological affinity is evident in the groups' names: the Communist Party of Bhutan, the Tiger Forces, the United Revolutionary Front of Bhutan and the United Refugee Liberation Army. Peopled by young men and women recruited from the camps, these groups are intent on winning a return to Bhutan - by the gun if necessary.
"We are preparing a protracted people's war," said a 27-year-old leader of the Communist Party of Bhutan who goes by the nom de guerre of Comrade Umesh. He was nine years old when his family was forced out of southern Bhutan and although he has spent most of his life in exile in these camps, he said his memory of Bhutan is crystal clear and is fuelling his drive to fight back.
"Like every Maoist struggle in the world, we use home-made weapons, explosives for ambushes. After a certain point, we will progress to a hi-tech war," he said.
For now, their poverty-stricken militancy is made up of second-hand pistols, knives and homemade explosives complimented by a hodgepodge of Marxist, Leninist and Maoist ideology. Moving to "high tech" means the acquisition and training in automatic rifles, machine guns, powerful explosives and sophisticated detonation devices - as yet beyond the reach of this insurgency.
But Indian intelligence sources say this may soon change. According to the sources, the refugee militant groups have recently established alliances with stronger and more experienced Indian separatist groups in the states of Sikkim and Assam, located between Nepal and Bhutan. Groups such as the National Democratic Front of Bodoland and the United Liberation Front of Asom have been active since the early 1980s and are far stronger and militarily more advanced than the refugee insurgent groups.
"Through these alliances, the Bhutanese refugee militants can learn how to make more powerful bombs, how to acquire superior weaponry and how to fight more effectively," said an Indian intelligence official, who spoke on the condition of anonymity because he is not authorised to discuss intelligence with the media. The source monitors this restive corner of India, reporting back to New Delhi. "This is something Bhutan needs to be worried about," he said.
But even in their current low-tech mode, these militants have managed to have an effect inside Bhutan. Comrade Umesh and his cadres frequently cross into Bhutan through the thick jungles that straddle its porous border with India. The militants rendezvous in the jungle, their backpacks laden with explosives, knives, guns and communist literature. Frequent reports in the pages of Bhutan's newspapers detail the arrests of militants and the foiling of their campaigns offer a partial glimpse into this world of the guerrilla operations. Last February, an entire training camp established by the militants was uncovered by the Royal Bhutan Army in the jungles of southern Bhutan, according to the country's national newspaper, Kuensel. The camp housed 20 militants, of whom 14 escaped and six were arrested with a pistol, four rifles, four grenades and knives, the newspaper reported.
"If all we had to show were our weapons, we wouldn't get very far," Comrade Umesh said. "So we also run classes in Bhutan: we have lectures, teach our ideology and train cadres in explosives making and in guerrilla fighting. We are laying the ground work in Bhutan both ideologically and militarily."
"I think compared to any other groups in exile, these Maoist groups seem to have greater influence inside Bhutan," said Sukbahadur B Subba, chairman of the Human Rights Organisation of Bhutan, which works closely with the refugees in eastern Nepal.
Bill Frelick, refugee policy director of Human Rights Watch in New York, said the insurgents have not yet reached a critical mass to realistically launch a revolution in Bhutan. But in addition to alliances with powerful terrorist groups in India, there are other factors that might aid the growth of this embryonic resistance.
In late 2006, the United States and a handful of other western countries offered to resettle more than 70,000 of the 105,000 refugees. Already, 7,000 have left and the remainder will be gone within four years, said the UN High Commission on Refugees.
While resettlement will reduce the refugee population to 40 per cent of what it is now, these developments could possibly aid the insurgents, Mr Frelick said. "You could end up with all the more moderate people leaving the camps and you might have a much more militant cadre of people left. The moderating influence would not be there."
Also, remittances have started to come in from the new, developing diaspora of resettled refugees. As resettlement develops, this cash flow will continue to grow, expanding the insurgents' funding pool in the camps.
Domestically, Bhutan's Achilles heel is the population of ethnic Nepalese who remain in the country, estimated to number up to 100,000. Comrade Umesh and the insurgents believe their foothold in Bhutan is through this disgruntled community, many of whom resent the government for past atrocities and still face curtailed rights, including denied citizenship, restrictions on movement and lack of access to state services.
"All these groups need is 200, maybe only 100 people with guns inside Bhutan to make a real impact," said the Indian intelligence source. Already the disruption waged by the insurgents is significant: more than a dozen bombs exploded in southern Bhutan and in the capital over the past year.
"This is something we are concerned about," said Ugyen Tshering, Bhutan's foreign minister, whose party's office was next to the site of a bomb that detonated in Thimphu in Jan 2008. He remembers a window in the office shattering. "It was of sufficient power to have caused casualties; luckily it didn't," he said.
Despite this threat, Bhutan has been reducing the size of its army, from more than 9,000 troops to fewer than 8,000 in the past two years. From now on, Bhutan's leadership has said, its new weapon of choice is democracy.
"The best way a country like Bhutan can defend itself and prevent security problems has to be through the people," said Jigme Y Thinley, the prime minister. "Bhutan cannot grow, cannot enjoy harmony, until every citizen believes and enjoys equity and equality."
Perhaps with that in mind, the government has begun addressing social deficiencies in state services in the predominantly ethnic Nepalese regions of Bhutan. For example, half of the 30 schools closed down in these areas since the upheavals of the early 1990s are scheduled to reopen by the end of the year.
"By the end of five years, there will be absolute parity in terms of the provision of services and infrastructure," Mr Thinley said. "This is how we can prevent conditions for discontent and disaffection from growing in our country."
For now, the discord continues to come into Bhutan in the backpacks of Comrade Umesh and his cadres. According to Kuensel, Comrade Umesh's militant group, the Communist Party of Bhutan, was responsible for the most recent attack on Bhutanese soil - an explosion and ambush that killed four forest guards in southern Bhutan on Dec 30.
"The ethnic Nepalese in Bhutan are still not fully aware politically," Comrade Umesh said early last month. "But we are working on that. It takes time to make people aware of the suppression they live under, but once they become aware they will be willing to join the fight."
* The National
Squads
Pakistan: Sarfaraz Ahmed (c), Babar Azam (vc), Abid Ali, Asif Ali, Fakhar Zaman, Haris Sohail, Mohammad Hasnain, Iftikhar Ahmed, Imad Wasim, Mohammad Amir, Mohammad Nawaz, Mohammad Rizwan, Shadab Khan, Usman Shinwari, Wahab Riaz
Sri Lanka: Lahiru Thirimanne (c), Danushka Gunathilaka, Sadeera Samarawickrama, Avishka Fernando, Oshada Fernando, Shehan Jayasuriya, Dasun Shanaka, Minod Bhanuka, Angelo Perera, Wanindu Hasaranga, Lakshan Sandakan, Nuwan Pradeep, Isuru Udana, Kasun Rajitha, Lahiru Kumara
End of free parking
- paid-for parking will be rolled across Abu Dhabi island on August 18
- drivers will have three working weeks leeway before fines are issued
- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket
- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200.
- The penalty for failing to pay for a ticket after 10 minutes will be Dh200
- Parking on a patch of sand will incur a fine of Dh300
Terminator: Dark Fate
Director: Tim Miller
Starring: Arnold Schwarzenegger, Linda Hamilton, Mackenzie Davis
Rating: 3/5
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
The Matrix Resurrections
Director: Lana Wachowski
Stars: Keanu Reeves, Carrie-Anne Moss, Jessica Henwick
Rating:****
Company%C2%A0profile
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If you go
Flights
Emirates flies from Dubai to Phnom Penh with a stop in Yangon from Dh3,075, and Etihad flies from Abu Dhabi to Phnom Penh with its partner Bangkok Airlines from Dh2,763. These trips take about nine hours each and both include taxes. From there, a road transfer takes at least four hours; airlines including KC Airlines (www.kcairlines.com) offer quick connecting flights from Phnom Penh to Sihanoukville from about $100 (Dh367) return including taxes. Air Asia, Malindo Air and Malaysian Airlines fly direct from Kuala Lumpur to Sihanoukville from $54 each way. Next year, direct flights are due to launch between Bangkok and Sihanoukville, which will cut the journey time by a third.
The stay
Rooms at Alila Villas Koh Russey (www.alilahotels.com/ kohrussey) cost from $385 per night including taxes.
Why does a queen bee feast only on royal jelly?
Some facts about bees:
The queen bee eats only royal jelly, an extraordinary food created by worker bees so she lives much longer
The life cycle of a worker bee is from 40-60 days
A queen bee lives for 3-5 years
This allows her to lay millions of eggs and allows the continuity of the bee colony
About 20,000 honey bees and one queen populate each hive
Honey is packed with vital vitamins, minerals, enzymes, water and anti-oxidants.
Apart from honey, five other products are royal jelly, the special food bees feed their queen
Pollen is their protein source, a super food that is nutritious, rich in amino acids
Beewax is used to construct the combs. Due to its anti-fungal, anti-bacterial elements, it is used in skin treatments
Propolis, a resin-like material produced by bees is used to make hives. It has natural antibiotic qualities so works to sterilize hive, protects from disease, keeps their home free from germs. Also used to treat sores, infection, warts
Bee venom is used by bees to protect themselves. Has anti-inflammatory properties, sometimes used to relieve conditions such as rheumatoid arthritis, nerve and muscle pain
Honey, royal jelly, pollen have health enhancing qualities
The other three products are used for therapeutic purposes
Is beekeeping dangerous?
As long as you deal with bees gently, you will be safe, says Mohammed Al Najeh, who has worked with bees since he was a boy.
“The biggest mistake people make is they panic when they see a bee. They are small but smart creatures. If you move your hand quickly to hit the bees, this is an aggressive action and bees will defend themselves. They can sense the adrenalin in our body. But if we are calm, they are move away.”
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059