European powers and the US have welcomed an agreement by rival Libyan factions that could lead to the withdrawal of foreign forces from the North African country.
France, Germany, Italy, the UK and US said the deal signed by the Libyan officers in Geneva “can be key to restore the sovereignty, independence, territorial integrity and national unity of Libya”.
The removal of foreign fighters and mercenaries was a crucial part of the October 2020 ceasefire that was agreed by the factions, but in the year since there has been little evidence to suggest anything has changed.
The United Nations Support Mission for Libya (Unsmil) said it hoped the “Action Plan” agreed by the 10 military officers, known as the 5+5 Joint Military Commission, would lay the path for credible elections that are due to take place in December.
“We applaud again the patriotism and commitment of the JMC members, encouraging them to seize this opportunity to further the full implementation of the Ceasefire Agreement,” said a joint statement by the US and the four European countries.
“The nationally-owned and led Action Plan they adopted in Geneva can be key to restore the sovereignty, independence, territorial integrity and national unity of Libya.”
According to Unsmil, “the JMC is developing an implementation mechanism that calls for the gradual, balanced, and sequenced departure of all mercenaries, foreign fighters, and foreign forces.
“The intent is to consult this plan with the concerned international partners, including Libyan neighbours, and seek their support and co-operation.”
Divisions in Libya came to a head in early 2019, when forces allied to eastern-based commander Khalifa Haftar — who received from help from a range of international supporters including Russian mercenaries — marched on the capital Tripoli.
A loose alliance of armed groups in western Libya, who received vital help from Turkey, managed to defend the capital. UN-sponsored peace talks brought about a ceasefire last October and installed an interim government that is expected to lead the country into the December elections.
The deal agreed in Geneva called for the deployment of UN observers to monitor the ceasefire before the implementation of the withdrawal plan.
In their statement, the US and the four European countries highlighted “the need for the disarmament, demobilisation and reintegration of armed groups and all relevant non-state armed actors, for security sector reform and the establishment of an inclusive, accountable, civilian-led security architecture for Libya as a whole”.
Since the announcement of the interim government earlier this year, little progress has been made on integrating and uniting the array of Libyan armed groups that have sprung up since the 2011 revolution that ousted Muammar Qaddafi.
Those divisions rose to the fore again at the weekend when eastern-based civilian leaders criticised interim Prime Minister Abdul Hamid Dbeibeh, accusing of him of failing in his role.
They specifically hit out at his failure to unify Libya’s divided institutions and described Mr Dbeibeh, a businessman from the western city of Misrata, as a dictator.
In response, Unsmil urged Libyan parties to “engage in direct and constructive dialogue to resolve all arising concerns”, and to “avoid an escalation and refrain from any action that could threaten the unity of the country”.
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
JOKE'S%20ON%20YOU
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Read more from Aya Iskandarani
Company%20profile
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Indoor cricket in a nutshell
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900