• Lebanese anti-government protesters carry placards and hold a torch as they gather in front of a statue, representing the torch of the revolution, to mark the first anniversary of the anti-government protests, near the Beirut port. EPA
    Lebanese anti-government protesters carry placards and hold a torch as they gather in front of a statue, representing the torch of the revolution, to mark the first anniversary of the anti-government protests, near the Beirut port. EPA
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests in Beirut. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests in Beirut. Getty Images
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
  • People walk past a "Hope" graffiti painted on a fenced off entrance of a hotel that was damaged by the August 4 seaport blast on the first anniversary of anti-government protests. Getty Images
    People walk past a "Hope" graffiti painted on a fenced off entrance of a hotel that was damaged by the August 4 seaport blast on the first anniversary of anti-government protests. Getty Images
  • People hold Lebanese flags and lit candles to mark the first anniversary of anti-government protests. Getty Images
    People hold Lebanese flags and lit candles to mark the first anniversary of anti-government protests. Getty Images
  • Lebanese army vehicles escort crowds walking over a bridge linking the city on the first anniversary of anti-government protests. Getty Images
    Lebanese army vehicles escort crowds walking over a bridge linking the city on the first anniversary of anti-government protests. Getty Images
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
  • People hold Lebanese flags and lit candles to mark the first anniversary of anti-government protests. Getty Images
    People hold Lebanese flags and lit candles to mark the first anniversary of anti-government protests. Getty Images
  • Lebanese army vehicles escort crowds walking over a bridge linking the city on the first anniversary of anti-government protests. Getty Images
    Lebanese army vehicles escort crowds walking over a bridge linking the city on the first anniversary of anti-government protests. Getty Images
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests. Getty Images
  • People hold Lebanese flags and chant as they mark the first anniversary of anti-government protests. Getty Images
    People hold Lebanese flags and chant as they mark the first anniversary of anti-government protests. Getty Images
  • People wave Lebanese flags and chant to mark the first anniversary of anti-government protests with a background of the destroyed silos at Beirut port. Getty Images
    People wave Lebanese flags and chant to mark the first anniversary of anti-government protests with a background of the destroyed silos at Beirut port. Getty Images

'No one is happy’ on Lebanon's Independence Day


Sunniva Rose
  • English
  • Arabic

“Independence? What independence?” Tony Maalouleh scoffed when asked what he thought of Lebanon’s 77th anniversary of self-governance on Sunday.

Like many Lebanese, Mr Maalouleh said he had nothing to celebrate this year.

Lebanon has been hit by a long list of calamities in 2020: an economic crisis after decades of mismanagement, soaring unemployment and poverty, a political vacuum, and a devastating explosion that killed at least 190 people at Beirut’s port in August.

Walking beside her husband, Marianne Maalouleh lifted her arm to show a long pink scar that went from her armpit almost to her elbow.

She described how medical workers had put her on tissue paper on the floor while they stapled the wound shut.

“It was pandemonium. The hospital was devastated,” Ms Maalouleh said.

“You can forget wars. But this, you can’t,” said her husband, as he pulled out his phone to show a video of his home after the blast.

The floor of the apartment is covered with blood. His mother, 80, stares blankly ahead.

In the main street of the badly damaged neighbourhood of Mar Mikhael, close to the port, the trauma of the blast lingers.

You can forget wars. But this, you can't

Once full of lively restaurants and hip shops, it is now littered with building material, rubbish and haggard-looking elderly people asking for help.

“Look around us. The houses are empty. Everyone’s left,” said Mr Maalouleh, who had to borrow 15 million Lebanese pounds from his sister to fix his house and received no financial support from the government or NGOs.

That is $10,000 at the official, yet defunct, exchange rate, or $1,875 on the black-market, which has been used for the past year as a benchmark for everyday transactions since the local currency crashed.

Lebanon has been without a functioning government since August 11, when Prime Minister Hassan Diab resigned after the port explosion. His successor, prime minister-designate Saad Hariri, is struggling to form a new Cabinet.

Lebanon’s President Michel Aoun cancelled all Independence Day celebrations this year, including the traditional military parade, because of the coronavirus pandemic.

Many Lebanese feel helpless.

“We are dependent on our corrupt leaders and interference from other countries,” said opera singer Matteo El Khodr, 35m, as he walked home after a jog around Mar Mikhael.

“This is not true independence."

Lebanon’s religious groups historically received support from various foreign powers eager to consolidate their influence in the region.

French President Emmanuel Macron led international efforts to help Lebanon after the port explosion, but his demands for more transparency and accountability from the country’s political class yielded no results.

But no international aid will be unlocked without reform, he and the IMF said.

Politicians blame each other for resisting change but their accusations are vague, fuelling popular belief that all politicians support each other in a vast network of corruption.

Although widely welcomed as Lebanon’s last chance for economic recovery, France’s attempt to pressure Lebanese leaders is also viewed with suspicion.

“No one does a favour for nothing,” said Elias, 26, a banker. “They might give us money but they want our petrol."

He was referring to French oil giant Total, one of three international companies – one Russian, one Italian – that are exploring offshore oil and gas in Lebanese waters.

Although politicians regularly promise the Lebanese that offshore drilling will bring in quick cash to the suffering economy, experts say that even if found, hydrocarbons could take years to be exploited commercially.

Elias was cycling in Mar Mikhael with friends. They stopped seeing each other at home for fear of exposing their parents to Covid-19.

The young men worry about their future and dream of emigrating.

“In the past year, 700 out of 2,500 people have been fired at my bank,” said Elias, who believes that he would also lose his job.

“Soon, government subsidies are going to be lifted and the price of 20 litres of gas-oil will reach 100,000 Lebanese pounds. That’s a 10th of my salary."

The central bank's governor has repeatedly warned that he will have to stop subsidising basic goods in the coming weeks. The bank is running out of money.

“Nobody is happy,” said Mohieddine, an accountant at a private hospital.

Another cyclist drove past them, laughing as he rode with no hands.

“Except for him – he’s probably emigrating next week,” Elias said. They all laughed.

The bio

His favourite book - 1984 by George Orwell

His favourite quote - 'If you think education is expensive, try ignorance' by Derek Bok, Former President of Harvard

Favourite place to travel to - Peloponnese, Southern Greece

Favourite movie - The Last Emperor

Favourite personality from history - Alexander the Great

Role Model - My father, Yiannis Davos

 

 

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

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What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Spider-Man: No Way Home

Director: Jon Watts

Stars: Tom Holland, Zendaya, Jacob Batalon 

Rating:*****

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

How to help

Call the hotline on 0502955999 or send "thenational" to the following numbers:

2289 - Dh10

2252 - Dh50

6025 - Dh20

6027 - Dh100

6026 - Dh200

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%20flat%206-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20PDK%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E500hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh530%2C300%20as%20tested%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
MATCH INFO

Liverpool v Manchester City, Sunday, 8.30pm UAE

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Monster Hunter: World

Capcom

PlayStation 4, Xbox One

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

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

Score

Third Test, Day 2

New Zealand 274
Pakistan 139-3 (61 ov)

Pakistan trail by 135 runs with 7 wickets remaining in the innings

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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 

Result
Qualifier: Islamabad United beat Karachi Kings by eight wickets

Fixtures
Tuesday, Lahore: Eliminator 1 - Peshawar Zalmi v Quetta Gladiators
Wednesday, Lahore: Eliminator 2 – Karachi Kings v Winner of Eliminator 1
Sunday, Karachi: Final – Islamabad United v Winner of Eliminator 2

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

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%3Cp%3EName%3A%20DarDoc%3Cbr%3EBased%3A%20Abu%20Dhabi%3Cbr%3EFounders%3A%20Samer%20Masri%2C%20Keswin%20Suresh%3Cbr%3ESector%3A%20HealthTech%3Cbr%3ETotal%20funding%3A%20%24800%2C000%3Cbr%3EInvestors%3A%20Flat6Labs%2C%20angel%20investors%20%2B%20Incubated%20by%20Hub71%2C%20Abu%20Dhabi's%20Department%20of%20Health%3Cbr%3ENumber%20of%20employees%3A%2010%3C%2Fp%3E%0A
The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills