Almost two decades after the United States launched what would become its longest-ever war with air strikes on Afghanistan's ruling Taliban regime, the hardline group are in a stronger position than ever.
The invasion on October 7, 2001 quickly toppled the militants, who had harboured Al-Qaeda, the group behind the September 11 attacks that killed nearly 3,000 people in America just weeks earlier.
Nineteen years after their brutal Islamist regime collapsed, the Taliban are pushing for a return to power, having signed a landmark troop withdrawal deal with Washington in February and currently holding peace talks with the Afghan government.
Fearful that the Taliban have changed little since the darkest days of their regime – when they killed women accused of adultery, attacked minority religious groups and barred girls from going to school – many Afghans worry about a new era of Taliban influence.
"I remember the Taliban regime like a nightmare. We are scared for our future and my daughter's future," said Kabul resident Katayoun Ahmadi, a 26-year-old mother.
She recalled seeing severed hands and fingers on Kabul's streets following amputations for petty crimes under the Taliban's strict interpretation of Sharia law.
The 2001 invasion heralded some enduring improvements for young Afghans – particularly girls – and ushered in a constitution guaranteeing certain freedoms including the right to an education.
But so far in peace talks in Doha, which started last month, the Taliban have said little about issues such as women's rights or freedom of expression.
Ms Ahmadi's husband Farzad Farnood, 35, a researcher for the Afghanistan Institute for Strategic Studies, said a rise in Taliban violence since a deal was signed between the hardline group and Washington shows the militants have not changed.
"Is this creating hope for Afghans? No, it is not," he said.
As a teenager, he witnessed the Taliban stoning a woman to death and public executions and floggings in Kabul's football stadium. His family had to hide their black-and-white television's antenna in a tree when the Taliban banned music and entertainment.
"All the achievements we have made in the last 18 years did not exist in the Taliban era," he said.
A Taliban spokesman declined to comment.
Zia-ul-Rahman, a former insurgent who battled foreign troops and Afghan government forces for four years, told AFP the Taliban were pushing for "the establishment of an Islamic system", even though the Islamic republic's constitution already gives primacy to the religion.
"We have no problem with girls getting an education or women working, but they have to wear a hijab," he added.
US involvement in Afghanistan has proven painfully difficult for the superpower, draining more than $1 trillion from its coffers and resulting in about 2,400 troop deaths in a war the Pentagon has characterised as a stalemate.
In Doha, the Taliban and the Afghan government are struggling to agree common language on a range of issues before they can even establish an agenda, in talks that could continue for years.
Some US lawmakers have said they would oppose any deal that fails to protect women and minorities, but President Donald Trump's administration has stressed it wants little to do with the outcome which he said will be "Afghan-owned".
Jawed Rahmani, a 38-year-old security worker in Kabul, said US disengagement would inevitably lead to a Taliban takeover of Afghanistan.
"These are not peace talks but a deal to hand over the next government to the Taliban," he said.
"People are happier with whatever we have right now, compared to the darkest era of the Taliban."
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin
More on animal trafficking
More on Quran memorisation:
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
Timeline
1947
Ferrari’s road-car company is formed and its first badged car, the 125 S, rolls off the assembly line
1962
250 GTO is unveiled
1969
Fiat becomes a Ferrari shareholder, acquiring 50 per cent of the company
1972
The Fiorano circuit, Ferrari’s racetrack for development and testing, opens
1976
First automatic Ferrari, the 400 Automatic, is made
1987
F40 launched
1988
Enzo Ferrari dies; Fiat expands its stake in the company to 90 per cent
2002
The Enzo model is announced
2010
Ferrari World opens in Abu Dhabi
2011
First four-wheel drive Ferrari, the FF, is unveiled
2013
LaFerrari, the first Ferrari hybrid, arrives
2014
Fiat Chrysler announces the split of Ferrari from the parent company
2015
Ferrari launches on Wall Street
2017
812 Superfast unveiled; Ferrari celebrates its 70th anniversary