ISIS's global expansion into northern Mozambique includes training for a terror offensive involving suicide bomb tactics among a new generation of recruits, one of Africa’s leading intelligence analysts has said.
The southern Africa-based groupings have withstood counter offensives to regain territory and with a bounce from developments in Afghanistan, are training in sophisticated bombing techniques by foreign fighters.
With input from Middle East focused "ISIS central" the Mozambique commanders' strategic thinking has changed from the idea of establishing a defacto state to hijacking local insurgencies, indoctrinating the population and radicalising them, Jasmine Opperman told The National.
The insurgency in Mozambique has already shown its resilience – just as the European Union training mission was launched this month ISIS hit back with a string of attacks.
In seven significant assaults it has killed at least 14 Mozambique government forces and beheaded two alleged spies, all in the northern Cabo Delgado region.
The insurgency came to international attention in March when a force of 200 fighters seized the town of Palma and killed Westerners working at Total’s $20 billion liquid natural gas development.
Since then very few foreigners have returned but, according to Ms Opperman, whose intelligence is drawn from open sources and contacts, ISIS has grown stronger.
“We are now looking at a force of 2,000-plus insurgents and its main leaders have not been touched, just falling back into areas where they lie low, buying time,” she said.
Small cells are also left behind in towns and villages to fight skirmishes that drain government soldiers’ morale and numbers.
“They are capturing a momentum of presence that is being sustained,” said the former analyst for South Africa’s National Intelligence Agency. “One bullet only will discredit the government’s winning narrative completely.”
Photographs and social media messages on terrorist outlets prove that much of the operations are overseen and encouraged by ISIS central. “We are looking at now over 60 claims to credit and only one I could not link to a specific incident and that speaks directly to a communication line that is running,” Ms Opperman said. “This is all part of ISIS global expansion. We are seeing this in Uganda, Central African Republic, the DRC and of course the Sahel.”
The majority of fighters are local and despite the rainy season, unlike government forces, they can move easily through the dense bush along overgrown tracks, which even drones cannot penetrate.
More worryingly it now appears that training is escalating, conducted by veterans from other ISIS war zones.
The “intense training” taking place in Cabo Delgado “definitely has foreign influence at hand”, Ms Opperman told The National. “You can easily spot who is not a Mozambican, that they come from some way up in Africa. And do we have people from the Middle East? It would not surprise me.”
Tactics have evolved with the fighters learning how to create roadside bombs and now developing suicide vests and car bombs. “We are about to enter a more classic phase of terrorism that has started with the IED [improvised explosive device] attacks against the 2,000 Rwandan troops here and others when there were never IED attacks before."
She said it was only a matter of time before suicide attacks were launched. "ISIS have simply been given too much room to rest, recuperate, build and recover. They've also had religious ideological lessons for young boys and woman, so their extremist ideology is getting stronger and stronger.”
The barbaric executions are also a clear ISIS tactic designed to send a message to the population and spread fear among soldiers.
Ms Opperman said southern Africa was relatively new to ISIS and its ideological approach to ensure it becomes embedded in Mozambique.
“This has now gone way beyond the caliphate," she said. "For them it's an evolutionary process where time has a different meaning. Counter-insurgency forces always run against the clock so we need to understand ISIS in their global expansion strategy.”
The new European Union contingent, which hopes to train 1,000 Mozambique soldiers to act as a rapid reaction force, ends in two years.
The terrorists are currently planted in Cabo Delgado where they “can flourish and their extremist narrative can take hold expand further”, making removing ISIS from Mozambique very challenging.
“Sadly, we’ve from seen from Afghanistan, the war on terror, the endless deployments, it’s too late for the barrel of the gun to hold back that ideology,” Ms Opperman said.
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
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
More on animal trafficking
More from Neighbourhood Watch:
More from Neighbourhood Watch:
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
match info
Chelsea 2
Willian (13'), Ross Barkley (64')
Liverpool 0
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
ACC 2019: The winners in full
Best Actress Maha Alemi, Sofia
Best Actor Mohamed Dhrif, Weldi
Best Screenplay Meryem Benm’Barek, Sofia
Best Documentary Of Fathers and Sons by Talal Derki
Best Film Yomeddine by Abu Bakr Shawky
Best Director Nadine Labaki, Capernaum
More from Neighbourhood Watch:
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206-cylinder%203-litre%2C%20with%20petrol%20and%20diesel%20variants%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20automatic%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20286hp%20(petrol)%2C%20249hp%20(diesel)%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%20(petrol)%2C%20550Nm%20(diesel)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EStarting%20at%20%2469%2C800%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Thanksgiving meals to try
World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.
Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as well as festive food platters, canapes and both apple and pumpkin pies.
Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.
The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.
Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.
Haircare resolutions 2021
From Beirut and Amman to London and now Dubai, hairstylist George Massoud has seen the same mistakes made by customers all over the world. In the chair or at-home hair care, here are the resolutions he wishes his customers would make for the year ahead.
1. 'I will seek consultation from professionals'
You may know what you want, but are you sure it’s going to suit you? Haircare professionals can tell you what will work best with your skin tone, hair texture and lifestyle.
2. 'I will tell my hairdresser when I’m not happy'
Massoud says it’s better to offer constructive criticism to work on in the future. Your hairdresser will learn, and you may discover how to communicate exactly what you want more effectively the next time.
3. ‘I will treat my hair better out of the chair’
Damage control is a big part of most hairstylists’ work right now, but it can be avoided. Steer clear of over-colouring at home, try and pursue one hair brand at a time and never, ever use a straightener on still drying hair, pleads Massoud.
UAE currency: the story behind the money in your pockets
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
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
Tickets
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
More on Quran memorisation:
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5