The Tunisian president, Moncef Marzouki, centre, greets a soldier at a military camp in the border region with Algeria. AFP
The Tunisian president, Moncef Marzouki, centre, greets a soldier at a military camp in the border region with Algeria. AFP
The Tunisian president, Moncef Marzouki, centre, greets a soldier at a military camp in the border region with Algeria. AFP
The Tunisian president, Moncef Marzouki, centre, greets a soldier at a military camp in the border region with Algeria. AFP

Surrounded by threats, Algeria fortifies its borders


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ALGIERS// Soldiers in Algeria are reinforcing defences along its mountainous border with Tunisia, across which Tunisian special forces have been hunting a group of militants, the latest threat to Algeria's fragile security. Photographs in the Algerian media showed huge containers filled with sand blocking the border, and hundreds of soldiers to ward off what is perceived here as an outside terrorist threat.

The fighters, according to Tunisian authorities, have links to Al Qaeda and experience of fighting in northern Mali, and are protecting a base with mines.

Algeria, a country clinging to peace after a decade of civil war in the 1990s, faces growing challenges to its security, from inside and outside the country, and has stepped up the operations of its military - the most competent in the region - to contain the threats.

Shocks keep shaking the North African republic: from last year's takeover of northern Mali by Al Qaeda and their associates - many of them Algerian - just along the long southern border, to the cross-border flow of weaponry unleashed by the fall of Libyan autocrat Muammar Qaddafi, and extremists in Tunisia.

Most disastrous was the terrorist attack in January on the In Amenas oil and gas installation in the east of the country. Despite military redeployments, threats still loom and plans to improve security for oil and gas facilities are not convincing enough to tempt some evacuated international oil companies back ti In Amenas and other installations.

The attack, which began on January 16 and resulted in the death of at least 37 hostages, can be attributed to a combination of internal and external problems, according to regional and western security officials.

The mastermind of the attack, Mokhtar Belmokhtar, is a one-eyed militant with 20 years' experience of fighting and, latterly, kidnapping, cigarette smuggling and levying a protection tax on the drug traffickers who criss-cross the desert regions of Mauritania, Mali, Niger and southern Algeria.

The spectacular siege, which transfixed global media, was likely motivated by a desire for Belmokhtar to prove himself against a rival leader, Abdelmalek Droukdel, said Idriss Mounir Lallali, of the African Centre for the Study and Research on Terrorism.

Both Algerians were founders of the Salafist Group for Preaching and Combat, an extremist organisation formed in about 2002. The group forged strong links with Al Qaeda, and eventually morphed into Al Qaeda in the Islamic Maghreb (AQIM), with Droukdel as a leader - based in the mountains in the north of Algeria, near the capital - and Belmokhtar heading a southern battalion.

But in late 2012, after years of deteriorating relations, Belmokhtar, having amassed huge amounts of money from ransoms and smuggling, broke away and formed his own group, the Signed-in-Blood brigade.

In a video posted online dated January 17, 2012, Belmokhtar claimed responsibility for the raid and still claimed allegiance to Al Qaeda.

"We are dealing with people who have ego problems," said Mr Idriss. "He was showing Droukdel 'you have evicted me from the group? That's not a big loss for me, that's a big loss for AQIM'."

"Belmokhtar was trying to render Droukdel irrelevant," he said, adding that contrary to accounts by the Chadian military, intelligence reports indicate that Belmokhtar is still alive and hiding somewhere in the Sahel region which encompasses parts of northern Mali, Mauritania and southern Libya.

In addition to the power struggle within the Algerian part of the organisation, the attack was facilitated by the uprising that overthrew Qaddafi in Libya, which created a security vacuum that left the south of the country ungoverned, said Mr Idriss.

He said that two groups were involved in the plant attack coordinated by Belmokhtar. One was mainly Tunisians, Libyans and Egyptians, trained in Libya and helped across the border by Mohammed Lamine Boucheneb. He was the only other Algerian involved and was killed by Algerian forces on the second day of the siege. Another group came across the border from northern Mali.

"We are facing an international force of mercenaries, backed up and supported by narco-traffickers" said Mr Idriss.

Algerian forces responded to the attack with ferocity, refusing to negotiate and killing a reported 11 kidnappers in air and ground operations. The army was lauded in the national media, but the countries whose employees were killed - Japan, Norway, the UK and others - expressed carefully-phrased doubts about the operation. BP and Statoil, who were the international oil companies operating at the plant, swiftly evacuated and have not returned.

The central debate between Algerian authorities and international oil companies, said a western diplomat in the capital, has long been the presence of foreign security companies and soldiers inside the installations. Algerian authorities, wary of armed foreigners on their soil, forbid private security companies, while oil companies have not allowed Algerian soldiers within the fences of their institutions: although this is now likely to change after the attack.

"[Algerian authorities] have their own way of doing business, and they are hugely resistant to outside ways," the diplomat, who requested anonymity, said. "I don't think they grasped during In Amenas what a big deal it was for some of the countries involved … as far as they were concerned it was an internal issue."

The disagreement over how to secure the oil and gas facilities continues. Reuters news agency reported last week that BP have no plans to return to the country in the immediate future because they are not reassured about security arrangements. Meanwhile, In Amenas and other installations are underproducing oil and gas.

While Algeria is a country with little debt and US$200 billion (Dh734bn) in foreign currency reserves, it relies on oil and gas for the majority of its income and it is imperative that the international oil companies return.

"BP and Statoil are looking for reassurances," said another western diplomat in Algiers. "The Algerian government is very reluctant to accept criticism of how they do security."

However, he said, a number of recently-unveiled security cooperation programmes, including with the UK, France and Germany, amount to a recognition of a need to at least appear to be improving security policy.

"The government recognises that it's more efficient to have BP and Statoil back," he said, "but they're not back yet. So it is a political imperative to be seen to be tackling the problem, and having partnerships."

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Left Bank: Art, Passion and Rebirth of Paris 1940-1950

Agnes Poirer, Bloomsbury

Saturday's results

West Ham 2-3 Tottenham
Arsenal 2-2 Southampton
Bournemouth 1-2 Wolves
Brighton 0-2 Leicester City
Crystal Palace 1-2 Liverpool
Everton 0-2 Norwich City
Watford 0-3 Burnley

Manchester City v Chelsea, 9.30pm 

How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
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 Laughing Apple

Yusuf/Cat Stevens

(Verve Decca Crossover)

Women's Prize for Fiction shortlist

The Silence of the Girls by Pat Barker

My Sister, the Serial Killer by Oyinkan Braithwaite

Milkman by Anna Burns

Ordinary People by Diana Evans

An American Marriage by Tayari Jones

Circe by Madeline Miller

TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel

The story of Edge

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, established Edge in 2019.

It brought together 25 state-owned and independent companies specialising in weapons systems, cyber protection and electronic warfare.

Edge has an annual revenue of $5 billion and employs more than 12,000 people.

Some of the companies include Nimr, a maker of armoured vehicles, Caracal, which manufactures guns and ammunitions company, Lahab

 

PAKISTAN v SRI LANKA

Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore

Tickets are available at www.q-tickets.com

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Specs

Price, base: Dhs850,000
Engine: 3.9-litre twin-turbo V8
Transmission: Seven-speed automatic
Power: 591bhp @ 7,500rpm
Torque: 760Nm @ 3,000rpm
Fuel economy, combined: 11.3L / 100km

Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

if you go

The flights 

Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

The trains

Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.

The hotels

Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.

North Pole stats

Distance covered: 160km

Temperature: -40°C

Weight of equipment: 45kg

Altitude (metres above sea level): 0

Terrain: Ice rock

South Pole stats

Distance covered: 130km

Temperature: -50°C

Weight of equipment: 50kg

Altitude (metres above sea level): 3,300

Terrain: Flat ice
 

War and the virus
Day 5, Dubai Test: At a glance

Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.

Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.

The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.