• Army soldiers stand guard near the government Serail building during a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
    Army soldiers stand guard near the government Serail building during a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
  • Lebanese anti-government protesters hurl rocks at the Serail, the headquarters of the Governorate of North Lebanon, in the northern port city of Tripoli. AFP
    Lebanese anti-government protesters hurl rocks at the Serail, the headquarters of the Governorate of North Lebanon, in the northern port city of Tripoli. AFP
  • Lebanese anti-government protesters burn dumpsters to block al-Nour Square in Lebanon's northern port city of Tripoli. AFP
    Lebanese anti-government protesters burn dumpsters to block al-Nour Square in Lebanon's northern port city of Tripoli. AFP
  • Lebanese anti-government protesters burn dumpsters to block al-Nour Square in Lebanon's northern port city of Tripoli. AFP
    Lebanese anti-government protesters burn dumpsters to block al-Nour Square in Lebanon's northern port city of Tripoli. AFP
  • Lebanese anti-government protesters carry a security booth amid clashes with the army in the northern port city of Tripoli. AFP
    Lebanese anti-government protesters carry a security booth amid clashes with the army in the northern port city of Tripoli. AFP
  • Army soldiers are deployed during clashes with demonstrators at a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
    Army soldiers are deployed during clashes with demonstrators at a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
  • Army soldiers clash with demonstrators during a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
    Army soldiers clash with demonstrators during a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
  • Lebanese protesters burn garbage and tires during a protest against strict lockdown measures in Tripoli, north Lebanon. AP
    Lebanese protesters burn garbage and tires during a protest against strict lockdown measures in Tripoli, north Lebanon. AP
  • A man passes in front a car that was set on fire during a protest against strict lockdown measures in Tripoli. AP
    A man passes in front a car that was set on fire during a protest against strict lockdown measures in Tripoli. AP
  • Army soldiers are deployed during clashes with demonstrators at a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
    Army soldiers are deployed during clashes with demonstrators at a protest against the lockdown and worsening economic conditions, amid the spread of the coronavirus disease (COVID-19), in Tripoli, Lebanon. Reuters
  • A Lebanese anti-government protester holds a sign of the Serail, the headquarters of the Governorate of North Lebanon, in the northern port city of Tripoli. AFP
    A Lebanese anti-government protester holds a sign of the Serail, the headquarters of the Governorate of North Lebanon, in the northern port city of Tripoli. AFP
  • Lebanese soldiers fire rubber bullet and tear gas at anti-government protesters amid clashes in the northern port city of Tripoli. AFP
    Lebanese soldiers fire rubber bullet and tear gas at anti-government protesters amid clashes in the northern port city of Tripoli. AFP

Third night of unrest kicks off in Lebanon


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Crowds gathered in Tripoli’s city centre for a third night of unrest on Wednesday, as a wave of protests against a punishing coronavirus lockdown continue to drive people out into the streets.

Even before the sun had gone down, groups of masked men had set fire to dumpsters in Al Nour square, and pelted stones at the city’s Serail - the seat of local government.

Earlier in the day, Prime Minister designate Saad Hariri condemned the violence of the two previous nights, claiming in a vague tweet that political groups may be behind the unrest.

“Behind the moves in Tripoli may be parties that want to send political messages,” he said.

Groups had clashed with the army across the city centre late into the night on Tuesday, with soldiers using tear gas and rubber bullets in response to a barrage of rocks and broken glass.

By 10pm that evening, Al Nour Square, once home to the sprawling campsites of last year’s uprising, had been cleared by the army.

A few exhausted soldiers sat on the ground amid a carpet of broken tiles and smashed concrete.

“Who do they think is going to clean this up?” sighed one of the soldiers, who was a local.

Thousands were drawn out, as the second consecutive night of clashes in the city vastly outdid the first.

During the economic crisis, Tripoli has fared especially badly compared with other parts of the country.

More than 50 per cent of the country's population were living below the poverty line even before the economic crisis of the past year.

Many out demonstrating were furious at the lack of government support throughout the pandemic.

"There is no country in the world that went into lockdown without compensating people," said Rami, 40, a shop owner.

"How are we going to live?"

Ibrahim Al Attar, a delivery driver with a young daughter, said Covid-19 restrictions were making it impossible for him to pay his rent.

“I am protesting because I have no money. How are we supposed to make a living during lockdown?” Mr Al Attar said.

At one point in the night, demonstrators tried to set fire to a police station.

They set alight a dumpster in its entrance before trying to storm the station, forcing them to put the fire out.

The city has had other protests against lockdown, but none came close to the scale or anger of Tuesday night, and many people said they would be back on Wednesday.

“We have nothing else to do,” said Majdi Akati, 19. “It’s not like there are any jobs, the schools are shut too.”

Tripoli is no stranger to popular protest. It was a centre of uprising during the wave of protests that forced the country’s government to resign in 2019 and 2020.

Yet those out on the streets said it was a different crowd venting their anger, with the witty chants and megaphones swapped for fireworks and shouts.

The leaders of the previous protests in recent years appeared to stay home, as the young crowds roamed the city with little sense of organisation.

“The big shots from the revolution only talk about protesting on social media, but where are they today? None of them came to demonstrate with us,” Mr Al Attar said.

The Lebanese Red Cross said it had taken 9 people to hospital while treating 36 on the spot.

The National  saw one unconscious man being carried by stretcher to an ambulance, and at least two men being arrested by the army.

The country is in the middle of a 25-day lockdown, as it battles record numbers of coronavirus deaths.

On Monday, 73 people – the highest daily toll yet – were reported to have died with Covid-19.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Champions League Last 16

 Red Bull Salzburg (AUT) v Bayern Munich (GER) 

Sporting Lisbon (POR) v Manchester City (ENG) 

Benfica (POR) v Ajax (NED) 

Chelsea (ENG) v Lille (FRA) 

Atletico Madrid (ESP) v Manchester United (ENG) 

Villarreal (ESP) v Juventus (ITA) 

Inter Milan (ITA) v Liverpool (ENG) 

Paris Saint-Germain v Real Madrid (ESP)  

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

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

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.