Lebanese mother-of-two Lamis Zein holds a cluster-bomb fragment in Southern Lebanon. Ms Zein said she does the dangerous job because 'I like my country and I want to help'. Courtesy of Norwegian People's Aid
Lebanese mother-of-two Lamis Zein holds a cluster-bomb fragment in Southern Lebanon. Ms Zein said she does the dangerous job because 'I like my country and I want to help'. Courtesy of Norwegian People's Aid
Lebanese mother-of-two Lamis Zein holds a cluster-bomb fragment in Southern Lebanon. Ms Zein said she does the dangerous job because 'I like my country and I want to help'. Courtesy of Norwegian People's Aid
Lebanese mother-of-two Lamis Zein holds a cluster-bomb fragment in Southern Lebanon. Ms Zein said she does the dangerous job because 'I like my country and I want to help'. Courtesy of Norwegian Peopl

All-female bomb disposal team is making Lebanon's fields safer


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BEIRUT // The terrain in south Lebanon that Lamis Zein scours every day should be open fields where farmers can grow food and graze their livestock. Instead, the land is littered with cluster bombs.

Ms Zein and her team search for these unexploded devices, painstakingly combing land in a part of Lebanon where residents are all too familiar with the devastating impact of cluster munitions.

When a bomb is found, Ms Zein, 33, a mother of two young daughters, dons a protective vest and helmet with a visor, walks into the field, sets up her detonator and destroys it.

"Whenever you find a cluster, it reminds you of what happened in 2006. I had five family members die, including my grandmother," Ms Zein said recalling the attack on the village of Bourj al Shamali, close to Tyre, during the 2006 war.

Over the past four decades the cluster bombs left primarily by multiple Israeli military operations in Lebanon have killed hundreds and left many more maimed. Attention was once again focused on the weapons this week, when campaigners and officials from more than 120 countries gathered in Beirut for the second international conference on the Convention on Cluster Munitions, which was signed in 2008.

Since then, 109 countries have joined the treaty. Lebanon and Tunisia, however, are the only two countries in the Middle East to have ratified the convention.

Cluster bombs are made up of submunitions - or smaller bomblets - which, when the main device is exploded, scatter over a wide area, sometimes failing to explode on impact. Campaigners have repeatedly said the bombs pose a major threat to civilian populations.

"My motivation to work this kind of job is loving my country. Seeing the victims, how they are having amputations. I want my kids and other kids to play in a freedom way, without stopping them from playing because of cluster bombs," said Ms Zein, who heads an all-female team which falls under the Norwegian People's Aid mine action programme in south Lebanon.

Ms Zein, from the city of Tyre, is the only woman in Lebanon accredited to search for and detonate cluster munitions. She said her daughters - Razan, 7, and Fatima, 4 - her family and her community are proud of the work she does

"I like my country and I want to help," she said. "Plus, it is a good opportunity for women and to encourage women to work in this field. It shows we can work in anything."

Lebanon is one of the countries most affected by cluster munitions, particularly in the south, where millions of unexploded bomblets remain. During the July 2006 war, israel fired an estimated 4 million cluster submunitions into Lebanon, according to campaigners.

National efforts to remove the bombs are led by the Lebanese army's Lebanon Mine Action Centre. The hope is that through the work of teams such as Ms Zein's, the country will be free of cluster bombs by 2016. However, Lebanese campaigners say US$75 million (Dh275.25m) is still needed to clear all areas.

Since 1975, cluster munitions are believed to have killed more than 700 people in Lebanon and about 4,000 in the Middle East overall. Among those who lost their lives was Raed Mokaled's son, Ahmed, who was killed in 1999.

The incident happened when Mr Mokaled and his family were with friends at a public park near their home in the southern city of Nabatiyeh to celebrate Ahmed's fifth birthday.

"When we arrived, the kids went off to play. Then five minutes later we heard a big explosion," said Mr Mokaled, 46, an optician, in a phone interview. "My wife screamed: 'That is my son.' I found my son bleeding, with lots of injuries on his little body." Ahmed died three hours later in hospital.

"I named it a blind enemy because this weapon can stay for a long time," he said. "It is a very, very, very bad weapon for the future of humanity."

The most recent use of the bombs, according to Steve Goose, the chairman of the Cluster Munition Coalition (CMC), was in Libya by Colonel Muammar Qaddafi's forces in April.

Cluster munitions were also used this year by the Thai army, which launched the bombs into Cambodia.

However, the Thai government recently indicated plans to accede to the Convention on Cluster Munitions, Mr Goose said. The treaty bans the stockpiling, use and transfer of cluster munitions, and also compels states to clear contaminated areas and extend assistance to bomb survivors. "When you destroy a cluster munition, that is a cluster munition that will never take the life or limb of a civilian," Mr Goose said in a press conference earlier this week.

Campaigners at the meeting in Beirut were hoping to convince more countries to sign up to the convention. Thirty-four states represented at the conference, including the UAE, are non-signatories to the treaty.

"This is a very concrete indication of the commitment of the broader international community to get rid of this weapon," said Mr Goose. "There can be no question that this treaty is working. More and more states are joining all the time."

This week, Afghanistan became the 62nd state party to the convention. There are still more than 80 countries that are not part of the treaty, including the US, Israel, China, Russia, India and Pakistan.

Spider-Man: No Way Home

Director: Jon Watts

Stars: Tom Holland, Zendaya, Jacob Batalon 

Rating:*****

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

Fixtures:

Thursday:
Hatta v Al Jazira, 4.55pm
Al Wasl v Dibba, 7.45pm

Friday:
Al Dhafra v Al Nasr, 5.05pm
Shabab Al Ahli Dubai v Al Wahda, 7.45pm

Saturday:
Ajman v Emirates, 4.55pm
Al Ain v Sharjah, 7.45pm

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

2020 Oscars winners: in numbers
  • Parasite – 4
  • 1917– 3
  • Ford v Ferrari – 2
  • Joker – 2
  • Once Upon a Time ... in Hollywood – 2
  • American Factory – 1
  • Bombshell – 1
  • Hair Love – 1
  • Jojo Rabbit – 1
  • Judy – 1
  • Little Women – 1
  • Learning to Skateboard in a Warzone (If You're a Girl) – 1
  • Marriage Story – 1
  • Rocketman – 1
  • The Neighbors' Window – 1
  • Toy Story 4 – 1
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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

THE DRAFT

The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.

Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan

Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe

Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi

Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath

Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh

Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh

Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar

Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel

Australia tour of Pakistan

March 4-8: First Test, Rawalpindi

March 12-16: Second Test, Karachi

March 21-25: Third Test, Lahore

March 29: First ODI, Rawalpindi

March 31: Second ODI, Rawalpindi

April 2: Third ODI, Rawalpindi

April 5: T20I, Rawalpindi

Persuasion
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While you're here
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000