Former Afghan president Hamid Karzai speaks during an interview with the Associated Press in Kabul on April 17, 2017. Rahmat Gul / AP Photo
Former Afghan president Hamid Karzai speaks during an interview with the Associated Press in Kabul on April 17, 2017. Rahmat Gul / AP Photo
Former Afghan president Hamid Karzai speaks during an interview with the Associated Press in Kabul on April 17, 2017. Rahmat Gul / AP Photo
Former Afghan president Hamid Karzai speaks during an interview with the Associated Press in Kabul on April 17, 2017. Rahmat Gul / AP Photo

Karzai says US is using Afghanistan as weapons testing ground


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KABUL // Former Afghan president Hamid Karzai said on Monday that the United States is using Afghanistan as a weapons testing ground, calling the recent use of the largest-ever non-nuclear bomb “an immense atrocity against the Afghan people”.

Last week, US forces dropped the GBU-43, or Massive Ordnance Air Blast (MOAB) bomb, in eastern Nangarhar province, reportedly killing 95 militants. Mr Karzai objects to this decision, saying in an interview on Monday that his country “was used very disrespectfully by the US to test its weapons of mass destruction”.

Following the dropping of the bomb, the office of the current Afghan president, Ashraf Ghani, said there had been “close coordination” between the US military and Kabul over the operation, and that America had been careful to prevent any civilian casualties.

But Mr Karzai harshly criticised the Afghan government for allowing the use of the bomb.

“How could a government of a country allow the use of a weapon of mass destruction on its own territory? Whatever the reason, whatever the cause, how could they allow that? It just unimaginable,” he said.

The strike was carried out on Thursday morning against an ISIL tunnel complex, which Afghan forces had tried to assault repeatedly in recent weeks, according to Afghan officials. The complex was carved into a mountain.

US and Afghan forces have been battling the Taliban for more than 15 years. But the US military unveiled the largest conventional bomb in its arsenal against ISIL, which has a far smaller but growing presence in Afghanistan. US president Donald Trump has publicly vowed to aggressively confront ISIL.

Mr Trump called the operation a “very, very successful mission” but the Afghan president had harsh words for the new US president.

“My message to president Trump today is that he has committed an immense atrocity against the Afghan people, against fellow human beings,” he said. “If the American government sees us as human beings, then they have committed a crime against fellow human beings, but if they treat us as less than human beings, well, of course they can do whatever they want.”

Mr Karzai added that one of the fundamental reasons he refused to sign the bilateral security agreement with the US when he was the president was specifically to prevent such actions.

“I told the people of Afghanistan in the Loya Jirga (Grand Assembly) we must not sign the BSA with the US, that we must not give them bases till the day they bring peace to Afghanistan,” he said.

“Why would the Afghan people want to give the US bases? For what? To continue the war in Afghanistan, to become more insecure, to lose peace forever, to suffer, to receive more bombs, to receive a weapon of mass destruction? Or for security, for peace and for a better life?”

The US national security adviser HR McMaster met with president Ghani during a visit to Afghanistan on Sunday. According to the office of the president, the pair discussed mutual counterterrorism efforts, security and economic development.

The US estimates that 600 to 800 ISIL fighters are in Afghanistan, mostly in Nangarhar province. American forces have concentrated on fighting them while also supporting Afghan forces against the Taliban. Washington has more than 8,000 troops on the ground in Afghanistan, training local forces and conducting counterterrorism operations.

* Associated Press

The US estimates that 600 to 800 ISIL fighters are in Afghanistan, mostly in Nangarhar province.

* Associated Press

Three trading apps to try

Sharad Nair recommends three investment apps for UAE residents:

  • For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
  • If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
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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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