Kano, Nigeria // Boko Haram leader Abubakar Shekau appeared on video for the first time in more than a year on Thursday, rejecting rumours about his death but appearing to signal that his time as chief of the extremist group may be coming to an end.
In a message that contained none of the defiant bluster, taunts and denunciation of political leaders of previous videos – and will likely be interpreted as an admission of defeat – the dejected-looking Shekau declared: “For me the end has come.”
“This is a message of greeting and joy for you to see my face,” said Shekau, who in March 2015 pledged allegiance to ISIL in an audio message.
“This is my desire: that whoever sees this will hear nothing but greetings between me and you. Only Allah knows the rest, as you believed [and] as you submitted. For me the end has come.
“This is only the message I want to send to you for you to understand that this is certainly I. This is why I did this,” he said.
A military source in the Borno state capital, Maiduguri, said: “Watching Shekau in this video, the message is clear: the game is over.
“For this arrogant and boastful terrorist to speak in such a meek and subdued tone shows he has been trounced beyond his imagination.
“It is a farewell video.”
Unlike messages from the Nigerian radicalised militants at the end of 2014 and start of 2015, which were slickly edited and closely resembled those of ISIL, the video was poorly shot.
It was also posted on YouTube rather than via Twitter accounts linked to ISIL supporters and websites linked to fellow extremist groups, which had become the group’s preferred medium of communication.
The bearded Shekau, who looked thin, delivered a speech to his followers in front of a lime green background, with the Boko Haram black flag superimposed in crude graphics.
There was no indication of when or where the video was shot and Nigeria’s military said it was trying to determine its authenticity.
Some analysts cast doubt on the authenticity of the video, pointing out that Shekau’s face is dark and questioning why the old Boko Haram insignia is being used instead of that of the Islamic State.
“If the message is legitimate it does raise some interesting questions,” Africa security specialist Ryan Cummings said.
“It could signal perhaps a change in leadership or even focus for Boko Haram.”
Shekau also referred in the past tense to the Borno state town of Gwoza, which Boko Haram overran in mid-2014 and declared a caliphate.
The town was later retaken in a military counter-offensive that has seen towns, villages and territory controlled by Boko Haram seized back over the last year.
Boko Haram supply lines are said to have been squeezed, preventing them for sourcing fuel for hit-and-run attacks and conventional fighting, although suicide bombings persist.
There have also been reports of fighters surrendering for lack of food. Shekau himself is said to be in hiding in the Sambisa Forest area of Borno state, north-east Nigeria, currently targeted by the military.
Nigeria has claimed Shekau has been killed several times since the start of the deadly insurgency that has claimed at least 17,000 lives since 2009, only for him to reappear in video messages.
The military believes several lookalikes have since stood in for him.
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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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What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
Our family matters legal consultant
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Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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