The weakness of Lebanon's infrastructure was laid bare again on Saturday after heavy rain flooded highways and lightning struck four high-voltage lines, causing power cuts across the country.
A video of a torrent of muddy water sweeping a delivery man off his scooter went viral on Twitter under the hashtag “Lebanon is sinking”.
But many social media users also noted with grim humour that flooding was a recurring problem that successive governments failed to address.
“The 2nd most predictably recurring event in the modern history of Lebanon," tweeted local newspaper director Michel Helou alongside a video of a flooded tunnel in Jounieh, a densely populated area north of Beirut.
“The 1st one being my Teta asking me if I’m hungry,” he added, using the local word for grandmother.
After the 1975-1990 civil war, Lebanon received millions in loans and grants from international donors to rebuild its infrastructure. But governments, widely accused of incompetence and corruption, have done a poor job of maintaining the country's roads and electricity network.
“We were happy to claim that we were spending money on upgrading infrastructure but very little was spent on maintenance,” said Nadim Farajalla, director of the climate change and environment programme at the Issam Fares institute at the American University of Beirut.
Dr Farajalla said he remembered cars floating in water on the Zalka highway north of Beirut in 1999.
"The only thing that was worse this year was the amount of rain that fell," he told The National.
Quoting the meteorological department at Beirut's international airport, the Ministry of Public Works said on Saturday that 30 millimetres of rain fell on Jounieh in less than an hour, and that 12mm fell in the southern suburbs of the capital.
According to Dr Farajalla, this was equivalent to roughly 5 per cent of the usual annual rainfall.
“That’s a huge amount of rain,” he said.
The ministry said its technical teams had unblocked drainage pipes near most motorways by mid-afternoon on Saturday.
The Lebanese government oversees maintenance of drainage on the networks of the country's main motorways. Municipalities look after secondary roads.
"If municipalities cannot handle it, the government must work with them. There should be an integrated management system where they work together to reduce this run-off," said Dr Farajalla.
The public works ministry alleged that some of the videos shared on social media were old or fabricated.
Some social media users responded by tweeting photo montages of the Titanic sinking in a flooded highway.
To make matters worse, Lebanon has been suffering for over a year from its worst economic crisis yet and has not had a fully functioning government since the Cabinet resigned in the wake of a deadly explosion at Beirut port in August.
In addition to floods, large areas of Lebanon were plunged into darkness on Saturday evening after four electric lines were downed by lightning.
"This is not the major concern. It can happen anywhere in the world," Jessica Obeid, Beirut-based independent energy consultant, told The National. "What is more worrying is that we cannot invest in maintaining the grid anymore."
On Friday, the director of one of the state's contractors, Butec Utility Services (BUS), claimed that the national electricity company Electricité du Liban had not paid it in more than a year. The director asked for immediate payment, saying otherwise BUS, which operates in some areas of Mount Lebanon and northern Lebanon, would suspend its maintenance work.
"Blackouts will become more frequent," Ms Obeid said.
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
Zayed Sustainability Prize
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
THE%20HOLDOVERS
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Mohammed bin Zayed Majlis
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Pathaan
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THREE POSSIBLE REPLACEMENTS
Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.
Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.
Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
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