• Girls wait to get school bags provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
    Girls wait to get school bags provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
  • A girl reacts as she waits to get a school bag provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
    A girl reacts as she waits to get a school bag provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
  • Girls get school bags provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
    Girls get school bags provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
  • Girls line up to get school bags provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
    Girls line up to get school bags provided by a local aid group, Mona Relief Yemen, at a public school in Sana'a, Yemen. Mona Relief Yemen has distributed school bags to encourage girls to keep attending classes as the number of out-of-school children is estimated more than two million, compared to 1.6 million before the ongoing war escalated in Yemen in 2015. EPA
  • Children sit on the ground by a cave where a Yemeni family has sought refuge due to poverty and lack of housing, west of the suburbs of Yemen's third-city of Taez. AFP
    Children sit on the ground by a cave where a Yemeni family has sought refuge due to poverty and lack of housing, west of the suburbs of Yemen's third-city of Taez. AFP
  • Medical staff measure the height of the malnourished boy Hassan Merzam Muhammad, at a medical center in Abs district of Hajjah province, Yemen. REUTERS
    Medical staff measure the height of the malnourished boy Hassan Merzam Muhammad, at a medical center in Abs district of Hajjah province, Yemen. REUTERS
  • A woman carries a young infant suffering from severe malnutrition since birth in Yemen's northern Hajjah province. AFP
    A woman carries a young infant suffering from severe malnutrition since birth in Yemen's northern Hajjah province. AFP
  • Malnourished boy Hassan Merzam Muhammad sits with his mother and brothers and sisters inside their hut in Abs district of Hajjah province, Yemen. REUTERS
    Malnourished boy Hassan Merzam Muhammad sits with his mother and brothers and sisters inside their hut in Abs district of Hajjah province, Yemen. REUTERS
  • Malnourished boy Hassan Merzam Muhammad lies on a bed at his family's hut in Abs district of Hajjah province, Yemen. REUTERS
    Malnourished boy Hassan Merzam Muhammad lies on a bed at his family's hut in Abs district of Hajjah province, Yemen. REUTERS
  • Malnourished boy Hassan Merzam Muhammad rides on the back of a donkey outside his family's hut in Abs district of Hajjah province, Yemen. REUTERS
    Malnourished boy Hassan Merzam Muhammad rides on the back of a donkey outside his family's hut in Abs district of Hajjah province, Yemen. REUTERS
  • Malnourished boy Hassan Merzam Muhammad, lies on a bed at his house in Abs district of Hajjah province, Yemen. REUTERS
    Malnourished boy Hassan Merzam Muhammad, lies on a bed at his house in Abs district of Hajjah province, Yemen. REUTERS
  • A newborn baby lies under observation in an incubator in a ward for malnutritioned newborns at a treatment center Yemen's third largest city of Taez. AFP
    A newborn baby lies under observation in an incubator in a ward for malnutritioned newborns at a treatment center Yemen's third largest city of Taez. AFP

Rusi fellow fears UN Yemen peace process is broken


Damien McElroy
  • English
  • Arabic

The Yemen peace process is broken, having failed to deliver either conflict resolution or facilitate the delivery of humanitarian aid, a researcher at the UK think tank Royal United Services Institute (Rusi) has concluded.

The diplomatic task of replacing the UN-led mediation effort with a viable negotiating framework would mean securing local legitimacy for an internationally-backed settlement, according to a note by Jack Watling, the Rusi land warfare fellow, published on Monday.

President Joe Biden's US administration announced last week it was ending support for military operations in Yemen. In a keynote foreign policy speech, Mr Biden declared the war there must end.

What is less clear is how the long-standing United Nations talks led by envoy Martin Griffiths can deliver for Mr Biden. To critics, the current set-up does not provide a solution for threats to security and stability from Yemen.

Riyadh will continue to need to find and strike Houthi ballistic missiles and to break up Houthi units penetrating Saudi territory.

The Rusi note said the process had failed to address the fault-lines that allowed the Iran-backed Houthi movement to control the capital Sanaa and other parts of Yemen for seven years.

"Since the Houthis seized the Yemeni capital of Sana’a in 2014 they have also occupied Saudi territory and have subsequently conducted extensive ballistic and cruise missile attacks on Saudi economic and civilian infrastructure, including the Saudi capital city of Riyadh," he wrote.

"Proponents of withdrawing support should not do so under the illusion that it will contribute to ending the conflict.

"On the contrary, Riyadh will continue to need to find and strike Houthi ballistic missiles and to break up Houthi units penetrating Saudi territory.

"Their desire to prevent a hostile non-state actor from holding significant territory will remain."

Acknowledging that the Houthi leadership had been excluded from Yemen's power matrix for decades, Mr Watling added that their current position was unsustainable outside of conflict.

"Once they had access to state arsenals and the instruments of state security, however, the Houthis clamped down on medical and food supplies, have conducted a brutal reign of terror on independent voices in the territories they control, and have taken hostages from leading tribal families," he said.

"They do not hold the loyalty of the population."

The 2018 Hodeidah agreements were a failure and the product of warnings there could not be a military solution to the blockage of the port, which impeded humanitarian access. "The subsequent diplomatic process has failed to deliver peace or much by way of humanitarian relief", he said.

"There must be a more nuanced appreciation of the military instrument as a necessary component in threatening Houthi interests sufficiently to bring about meaningful negotiation."

Mr Griffiths, the UN Secretary General's Yemen envoy, has already taken cues from the US shift and travelled on Sunday to Iran, which has a stake in the Houthi takeover.

Tehran accused of planning Aden airport attack

The trip comes just weeks after a bombardment of Aden airport targeted the internationally recognised government. Maeen Saeed, Yemen's prime minister, said on Monday the operation was planned in Tehran.

“It was planned by Iran,” he said. “The attack is criminal and was aimed at ending the government.”

The UN resolution 2621 represented a founding flaw of the UN process, according to Mr Watling. He said the talks were narrowly framed as negotiations as between the Houthis and the internationally recognised Yemeni government.

This deprived international efforts of the opportunity to engage with those Yemeni interests that have local legitimacy and a voice in a peace deal.

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

It's up to you to go green

Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.

“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”

When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.

He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.

“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.

One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.  

The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.

Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.

But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”

Results
%3Cp%3E%3Cstrong%3EStage%206%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Tim%20Merlier%20(BEL)%20Soudal%20Quick-Step%20%E2%80%93%203hrs%2041min%2012sec.%3Cbr%3E2.%20Sam%20Bennett%20(GBR)%20Bora%20%E2%80%93%20Hansgrohe%20%E2%80%93%20ST%3Cbr%3E3.%20Dylan%20Groenewegen%20(NED)%20Team%20Jayco%20Alula%20%E2%80%93%20ST%3Cbr%3E%3Cstrong%3EGeneral%20classification%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Remco%20Evenepoel%20(BEL)%20Soudal%20Quick-Step%3Cbr%3E2.%20Lucas%20Plapp%20(AUS)%20Ineos%20Grenaders%20%E2%80%93%209sec%3Cbr%3E3.%20Pello%20Bilbao%20(ESP)%20Bahrain%20Victorious%20%E2%80%93%2013sec%3C%2Fp%3E%0A
THE DRAFT

The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.

Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan

Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe

Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi

Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath

Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh

Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh

Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar

Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel

The Case For Trump

By Victor Davis Hanson
 

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

THE DETAILS

Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The Freedom Artist

By Ben Okri (Head of Zeus)

Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%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

WIDE%20VIEW
%3Cp%3EThe%20benefits%20of%20HoloLens%202%2C%20according%20to%20Microsoft%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EManufacturing%3A%3C%2Fstrong%3E%20Reduces%20downtime%20and%20speeds%20up%20onboarding%20and%20upskilling%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEngineering%20and%20construction%3A%3C%2Fstrong%3E%20Accelerates%20the%20pace%20of%20construction%20and%20mitigates%20risks%20earlier%20in%20the%20construction%20cycle%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EHealth%20care%3A%3C%2Fstrong%3E%20Enhances%20the%20delivery%20of%20patient%20treatment%20at%20the%20point%20of%20care%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEducation%3A%3C%2Fstrong%3E%20Improves%20student%20outcomes%20and%20teaches%20from%20anywhere%20with%20experiential%20learning%3C%2Fp%3E%0A
UAE%20SQUAD
%3Cp%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Aryan%20Lakra%2C%20Ashwanth%20Valthapa%2C%20Asif%20Khan%2C%20Aryansh%20Sharma%2C%20CP%20Rizwaan%2C%20Hazrat%20Billal%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Rohan%20Mustafa%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%20and%20Zawar%20Farid.%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5