• Former Lebanese prime minister Saad Hariri reacts and speaks to the press as he leaves the UN-backed Special Tribunal for Lebanon (STL) at Leidschendam after the expected verdict on the 2005 murder of his father, former Lebanese premier Rafik Hariri. AFP
    Former Lebanese prime minister Saad Hariri reacts and speaks to the press as he leaves the UN-backed Special Tribunal for Lebanon (STL) at Leidschendam after the expected verdict on the 2005 murder of his father, former Lebanese premier Rafik Hariri. AFP
  • Former Lebanese Prime Minister Saad Hariri reacts after a session of the United Nations-backed Lebanon Tribunal handing down a judgement in the case of four men being tried in absentia for the 2005 bombing that killed former prime minister Rafik Hariri. Reuters
    Former Lebanese Prime Minister Saad Hariri reacts after a session of the United Nations-backed Lebanon Tribunal handing down a judgement in the case of four men being tried in absentia for the 2005 bombing that killed former prime minister Rafik Hariri. Reuters
  • A security officer stands guard near the graves of people who were killed in the 2005 bombing that killed former Prime Minister Rafik Hariri, in Beirut, Lebanon. Reuters
    A security officer stands guard near the graves of people who were killed in the 2005 bombing that killed former Prime Minister Rafik Hariri, in Beirut, Lebanon. Reuters
  • Bahiya Hariri, the sister of Lebanon's former Prime Minister Rafik Hariri, reacts as she prays at his grave, in Beirut, Lebanon. Reuters
    Bahiya Hariri, the sister of Lebanon's former Prime Minister Rafik Hariri, reacts as she prays at his grave, in Beirut, Lebanon. Reuters
  • Former Lebanese Prime Minister Saad Hariri speaks after the United Nations-backed Lebanon Tribunal in Leidschendam, Netherlands handed down its judgement. AP
    Former Lebanese Prime Minister Saad Hariri speaks after the United Nations-backed Lebanon Tribunal in Leidschendam, Netherlands handed down its judgement. AP
  • Bahiya Hariri, the sister of Lebanon's former Prime Minister Rafik Hariri, prays at his grave in Beirut, Lebanon. Getty
    Bahiya Hariri, the sister of Lebanon's former Prime Minister Rafik Hariri, prays at his grave in Beirut, Lebanon. Getty
  • Members of security forces stand guard near a billboard depicting Lebanon's former Prime Minister Rafik Hariri, who was killed in a 2005 suicide bombing, in Sidon, southern Lebanon. Reuters
    Members of security forces stand guard near a billboard depicting Lebanon's former Prime Minister Rafik Hariri, who was killed in a 2005 suicide bombing, in Sidon, southern Lebanon. Reuters
  • Former Lebanese prime minister Saad Hariri leaves the UN-backed Special Tribunal for Lebanon (STL) at Leidschendam after the expected verdict on the 2005 murder of his father former Lebanese premier Rafik Hariri. AFP
    Former Lebanese prime minister Saad Hariri leaves the UN-backed Special Tribunal for Lebanon (STL) at Leidschendam after the expected verdict on the 2005 murder of his father former Lebanese premier Rafik Hariri. AFP
  • A statue of Lebanon's former prime minister Rafik Hariri is seen near the site of the 2005 bombing that killed him on August 18, 2020 in Beirut, Lebanon. Getty
    A statue of Lebanon's former prime minister Rafik Hariri is seen near the site of the 2005 bombing that killed him on August 18, 2020 in Beirut, Lebanon. Getty
  • Saad Hariri speaks to the press after leaving the Lebanon Tribunal after the ruling on the assassination of ex-Prime Minister Rafik Hariri of Lebanon in Leidschendam, The Netherlands. EPA
    Saad Hariri speaks to the press after leaving the Lebanon Tribunal after the ruling on the assassination of ex-Prime Minister Rafik Hariri of Lebanon in Leidschendam, The Netherlands. EPA

Rafik Hariri trial: international verdict in case of Lebanon’s slain statesman is toothless


  • English
  • Arabic

By convicting a Hezbollah operative without asking who ordered him to assassinate Rafik Hariri, an international tribunal in The Hague stuck to political lines that have defined the Middle East over the past 15 years, experts say.

International powers began shaping these parameters not long after the slain statesman was buried in February 2005 in the centre of Beirut, which he was instrumental in rebuilding after the civil war.

Political analysts said it was fairly clear since Syrian regime forces pulled out of Lebanon in April 2005 that there would be no further damage from the assassination to Iran’s regional allies.

France, Germany and Britain did not let the assassination stop them intensifying diplomatic contacts with Iran, which eventually helped to deliver the 2015 nuclear deal.

The Special Lebanon Tribunal, the first international court created in pursuit of justice for just one man, convicted Salim Ayyash, the main defendant in the Hariri killing.

Three co-accused were acquitted of all charges.

The tribunal said it found no evidence to link the Syrian government, a main ally of Hezbollah, to the murder, and no “direct evidence” that the leadership of Hezbollah was behind it.

But the tribunal did say there was evidence that Mr Ayyash belonged to Hezbollah.

Prominent lawyer Chibli Mallat, who led international cases against Ariel Sharon and Muammar Qaddafi, said the tribunal had committed a “grave legal error".

Mr Mallat said the judges had “separated the motive from the crime”, although they made it clear that Syrian President Bashar Al Assad and Hezbollah leader Hassan Nasrallah had motives.

"Why were the two not investigated personally before they were proclaimed that they did not bear criminal responsibility all this time?" he asked The National.

Mr Mallat said that even if the tribunal proved Ayyash was a Hezbollah member, then Lebanese authorities must apprehend him, despite the influence the group has on the state.

Hezbollah said that the tribunal's judgment was immaterial to the group, which had refused to hand over the four suspects.

Nadim Shehade, executive director of the Lebanese American University in New York, said the tribunal could not deliver a judgment against a country or an institution or group.

But Mr Shehade said he was confused as to why the judges had wanted to “clarify their position” by announcing a lack of evidence for Hezbollah and Syrian involvement.

“People know that Syria and Hezbollah killed Hariri,” Mr Shehade said. “Those who know, know. Those who deny, deny. And this will not change anybody's mind.”

The Hariri assassination was followed by peaceful street protests, known as the Cedar Revolution, and international pressure, leading to the withdrawal of Syrian regime troops from Lebanon after 29 years.

Lebanese political analyst Youssef Bazzi said the outcome of the investigation was cast when the term of the first UN investigator in the Hariri murder, famed German prosecutor Detlev Mehlis, ended in January 2006.

  • Rafik Hariri, left, and his bodyguard Yahya Arab, leave the Parliament in Beirut, Lebanon in 2005. Minutes later, Hariri and several of his bodyguards were killed in a massive bomb explosion. AP
    Rafik Hariri, left, and his bodyguard Yahya Arab, leave the Parliament in Beirut, Lebanon in 2005. Minutes later, Hariri and several of his bodyguards were killed in a massive bomb explosion. AP
  • The site of devastation where former Lebanon prime minister Hariri was assassinated in the blast in Beirut on February 14, 2005. AFP
    The site of devastation where former Lebanon prime minister Hariri was assassinated in the blast in Beirut on February 14, 2005. AFP
  • Supporters of former Lebanese prime minister Hariri after Hariri's death outside his house in Beirut. AFP
    Supporters of former Lebanese prime minister Hariri after Hariri's death outside his house in Beirut. AFP
  • The national flag-draped coffin of Hariri is carried to his final resting place in central Beirut two days after the killing. AFP
    The national flag-draped coffin of Hariri is carried to his final resting place in central Beirut two days after the killing. AFP
  • Saad Hariri and other family members leave their family home to join the funeral procession. AFP
    Saad Hariri and other family members leave their family home to join the funeral procession. AFP
  • A combination of handout pictures obtained on July 29, 2011 from the website of the Special Tribunal for Lebanon shows four Hezbollah suspects indicted in the assassination case of Hariri, (from top left to right) Mustafa Amine Badreddine, Assad Hassan Sabra, Hussein Hassan Oneissi and Salim Jamil Ayyash. AFP
    A combination of handout pictures obtained on July 29, 2011 from the website of the Special Tribunal for Lebanon shows four Hezbollah suspects indicted in the assassination case of Hariri, (from top left to right) Mustafa Amine Badreddine, Assad Hassan Sabra, Hussein Hassan Oneissi and Salim Jamil Ayyash. AFP
  • An avenue in central Beirut destroyed by 18 months of civil war is pictured, November 15, 1976. AFP
    An avenue in central Beirut destroyed by 18 months of civil war is pictured, November 15, 1976. AFP
  • Hariri on October 22, 1992 in Beirut, after being nominated as prime minister by then president Elias Hrawi. AFP
    Hariri on October 22, 1992 in Beirut, after being nominated as prime minister by then president Elias Hrawi. AFP
  • Hariri and his wife Nazic on September 1, 1996 in their villa in Beirut. AFP
    Hariri and his wife Nazic on September 1, 1996 in their villa in Beirut. AFP
  • Then French president Jacques Chirac greets Hariri at the Elysee Palace in Paris, September 28, 1996. AFP
    Then French president Jacques Chirac greets Hariri at the Elysee Palace in Paris, September 28, 1996. AFP
  • Sheikh Zayed, the Founding Father, meets Hariri in Dubai on March 17, 1999. Hariri was in Dubai for a three-day official visit. AFP
    Sheikh Zayed, the Founding Father, meets Hariri in Dubai on March 17, 1999. Hariri was in Dubai for a three-day official visit. AFP
  • Sheikh Mohammed bin Rashed, then Crown Prince of Dubai, drives Hariri in Dubai on March 6, 2000. AFP
    Sheikh Mohammed bin Rashed, then Crown Prince of Dubai, drives Hariri in Dubai on March 6, 2000. AFP
  • Hariri meets Syrian President Bashar al Assad on the sidelines of the Arab summit in Beirut, March 27, 2002. AFP
    Hariri meets Syrian President Bashar al Assad on the sidelines of the Arab summit in Beirut, March 27, 2002. AFP
  • Lebanese policemen gather at the site where outgoing economy and trade minister Marwan Hamadeh's car was targeted by a bomb in Beirut on October 1, 2004. AFP
    Lebanese policemen gather at the site where outgoing economy and trade minister Marwan Hamadeh's car was targeted by a bomb in Beirut on October 1, 2004. AFP
  • The Hariri monument in Beirut. Reuters
    The Hariri monument in Beirut. Reuters

Mr Bazzi said Mr Mehlis’s successors were more interested in containing the political repercussions than pursuing the case.

“It was becoming obvious that the trail leads to Ayatollah Ali Khamenei in Iran, and no one wanted to go anywhere that far,” he said.

“The whole regional and international construct from the beginning was designed to produce the outcome we saw today."

In 2005, the UN investigators asked to interview Syrian presidential adviser Bouthaina Shaaban.

They wrote to Ms Shaaban for an interview after she hinted that Israel was behind the Hariri assassination.

The investigators wanted to see the evidence that she hinted the Syrian regime had against Israel.

Ms Shaaban never responded, although the Syrian regime was obliged to co-operate with the international investigation under a UN resolution.

In April 2006, Mr Mehlis’s successor Serge Brammertz met Syrian President Bashar Al Assad in Damascus.

Some in the investigations team were astonished that Mr Brammertz did not record the interview, according to a source at the time.

Political commentator Nizar Abdel Qader said that the tribunal’s avoidance of going beyond Ayyash in the Hezbollah command structure “does not mean that Hezbollah does not bear responsibility for the murder".

“This was a political crime par excellence,” Mr Abdel Qader said.

“Justice in such case is not achieved by only going after those who executed the murder.”

Match info

Bournemouth 1 (King 45 1')
Arsenal 2 (Lerma 30' og, Aubameyang 67')

Man of the Match: Sead Kolasinac (Arsenal)

Brief scores:

Everton 2

Walcott 21', Sigurdsson 51'

Tottenham 6

Son 27', 61', Alli 35', Kane 42', 74', Eriksen 48'​​​​​​​

Man of the Match: Son Heung-min (Tottenham Hotspur)

UAE currency: the story behind the money in your pockets
1971: The Year The Music Changed Everything

Director: Asif Kapadia

4/5

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

Abramovich London

A Kensington Palace Gardens house with 15 bedrooms is valued at more than £150 million.

A three-storey penthouse at Chelsea Waterfront bought for £22 million.

Steel company Evraz drops more than 10 per cent in trading after UK officials said it was potentially supplying the Russian military.

Sale of Chelsea Football Club is now impossible.

DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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 Written World: How Literature Shaped History
Martin Puchner
Granta

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

MATCH INFO

Fixture: Thailand v UAE, Tuesday, 4pm (UAE)

TV: Abu Dhabi Sports

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

The%20Genius%20of%20Their%20Age
%3Cp%3EAuthor%3A%20S%20Frederick%20Starr%3Cbr%3EPublisher%3A%20Oxford%20University%20Press%3Cbr%3EPages%3A%20290%3Cbr%3EAvailable%3A%20January%2024%3C%2Fp%3E%0A
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

COMPANY%20PROFILE
%3Cp%3EFounder%3A%20Hani%20Abu%20Ghazaleh%3Cbr%3EBased%3A%20Abu%20Dhabi%2C%20with%20an%20office%20in%20Montreal%3Cbr%3EFounded%3A%202018%3Cbr%3ESector%3A%20Virtual%20Reality%3Cbr%3EInvestment%20raised%3A%20%241.2%20million%2C%20and%20nearing%20close%20of%20%245%20million%20new%20funding%20round%3Cbr%3ENumber%20of%20employees%3A%2012%3C%2Fp%3E%0A
How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

Key developments in maritime dispute

2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier. 

2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus

2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.

2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.

2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.

RESULTS

5pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Turf) 2,200m
Winner: M'A Yaromoon, Jesus Rosales (jockey), Khalifa Al Neydai (trainer)

5.30pm: Khor Al Baghal – Conditions (PA) Dh80,000 (T) 1,600m
Winner: No Riesgo Al Maury, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Khor Faridah – Handicap (PA) Dh80,000 (T) 1,600m
Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi

6.30pm: Abu Dhabi Fillies Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: Mahmouda, Pat Cosgrave, Abdallah Al Hammadi

7pm: Abu Dhabi Colts Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: AS Jezan, George Buckell, Ahmed Al Mehairbi

7.30pm: Khor Laffam – Handicap (TB) Dh80,000 (T) 2,200m
Winner: Dolman, Antonio Fresu, Bhupath Seemar