Fears taking out Ayman Al Zawahiri may breathe new life into Al Qaeda


Thomas Harding
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The killing of Ayman Al Zawahiri may help reboot Al Qaeda with an energetic new leadership, western security analysts have suggested.

But they say the successful attack also demonstrates that the US remains a powerful military force with the ability to strike from distance, restoring some of the credibility it lost after the withdrawal from Afghanistan last year.

It will also enhance President Joe Biden’s reputation on foreign policy in the wake of his decision to withdraw all US troops from the country in August last year, said former Brigadier Ben Barry of the International Institute for Strategic Studies.

“This is good news for Biden in that he was criticised for the chaotic withdrawal but striking at terrorists over the horizon has vindicated that decision,” he said. “It is a reminder to terrorists everywhere that the US has formidable capabilities.”

A person or a network in Afghanistan who wanted Al Zawahiri removed may even have tipped off the Americans, with the Taliban, ISIS and even younger Al Qaeda operatives all having potential motivation.

It is possible that the group could now go for a “young and hip” new leader who knows more about the West and the role of social media, counter-terrorist analyst Dr Michele Groppi told The National.

He argued that the younger wing of Al Qaeda, who are connected to the Haqqani network which appears to have been sheltering Al Zawahiri, might have turned in their leader for a more energised approach. There was also a $25 million US bounty on his head.

Taliban security stands guard in the neighbourhood where a US drone strike killed the Al Qaeda leader Ayman Al Zawahiri in Kabul. EPA
Taliban security stands guard in the neighbourhood where a US drone strike killed the Al Qaeda leader Ayman Al Zawahiri in Kabul. EPA

“The younger Al Qaeda speak English and understand the power of social media, especially its ability to attract new recruits, which they saw ISIS achieve via various platforms in Syria,” Dr Groppi said.

Al Zawahiri had taken to making more video recordings which were regarded as old-fashioned and less energising than the more modern propaganda clips used by ISIS and others.

But the possibility that the Taliban ordered his removal “makes some sense”, said the lecturer on defence studies from King's College London. “They understand that they cannot function without money, bankers, lawyers and most importantly international recognition.”

It is believed that US intelligence knew that Al Zawahiri’s nephew had arrived a few days earlier and it was “impossible that the Taliban did not know”.

Equally, the ISIS Afghan offshoot known as ISIS-K could have informed on Al Zawahiri “to cause havoc in their Al Qaeda ranks and to embarrass them”.

“My sources really doubt that the US carried out this attack based on their own intelligence — someone knew and someone talked,” Dr Groppi said.

Brig Barry said the killing of a leading ally in their capital city had “blown a hole in the Taliban’s credibility”, demonstrating that Afghanistan was not “safe for international terrorism”.

But he agreed it could be a move by the Taliban to “reduce the threat” of Al Qaeda, while potentially developing a relationship with the US.

  • Osama bin Laden sits with his adviser Ayman Al Zawahiri during an interview with a Pakistani journalist in November 2001. Reuters
    Osama bin Laden sits with his adviser Ayman Al Zawahiri during an interview with a Pakistani journalist in November 2001. Reuters
  • This handout image provided by the FBI on Tuesday shows a poster of Al Zawahiri after he was killed in a US counterterrorism operation. AFP
    This handout image provided by the FBI on Tuesday shows a poster of Al Zawahiri after he was killed in a US counterterrorism operation. AFP
  • An Afghan soldier displays one of thousands of leaflets dropped by US military planes in December 2001, informing Afghans about the $25 million reward for information leading to the capture of bin Laden and Al Zawahiri. Getty
    An Afghan soldier displays one of thousands of leaflets dropped by US military planes in December 2001, informing Afghans about the $25 million reward for information leading to the capture of bin Laden and Al Zawahiri. Getty
  • From left, Al Qaeda spokesman Suleiman Abu Ghaith, bin Laden and Al Zawahiri appear in a video aired by Al Jazeera TV station in October 2001, at an undisclosed location in Afghanistan. In the video, bin Laden praised the 9/11 attacks and said the US would not know peace until it withdrew its troops from the Middle East. AFP
    From left, Al Qaeda spokesman Suleiman Abu Ghaith, bin Laden and Al Zawahiri appear in a video aired by Al Jazeera TV station in October 2001, at an undisclosed location in Afghanistan. In the video, bin Laden praised the 9/11 attacks and said the US would not know peace until it withdrew its troops from the Middle East. AFP
  • A still image from a video released by Al Qaeda’s media arm shows Al Zawahiri as he gives a eulogy for bin Laden in June 2011. AFP
    A still image from a video released by Al Qaeda’s media arm shows Al Zawahiri as he gives a eulogy for bin Laden in June 2011. AFP
  • A Pakistani man looks at an advertisement published by the US Embassy in Islamabad in January 2005, containing the names and pictures of the most-wanted Al Qaeda and Taliban leaders, including bin Laden, Al Zawahiri and Mullah Omar. EPA
    A Pakistani man looks at an advertisement published by the US Embassy in Islamabad in January 2005, containing the names and pictures of the most-wanted Al Qaeda and Taliban leaders, including bin Laden, Al Zawahiri and Mullah Omar. EPA
  • Armed masked men stand guard as bin Laden and Al Zawahiri address a news conference in May 1998 in Afghanistan. Getty
    Armed masked men stand guard as bin Laden and Al Zawahiri address a news conference in May 1998 in Afghanistan. Getty

Without international recognition and financial support, the country could soon sink back into a civil war that would produce more deadly terrorism, Brig Barry said.

The lethal strike was also a message to Russia that the US military has the resources to hit a target at great distance in a country where it does not have presence on the ground, said former British military commander Col Hamish de Breton-Gordon.

“This was an impressive demonstration by the US that it can carry out a precision strike in faraway places, taking out some who is totally evil," he said.

“The US and Nato are 21st century militaries, so there will be a few Russian generals in Ukraine who will be looking skywards with considerable more anxiety today. This will embolden the Ukrainians and terrify the Russians.

“It will also make the Taliban think twice that despite having no troops in Afghanistan, the US can still conduct forensic strikes.”

Col de Breton-Gordon said it would also show other terrorist groups operating in Afghanistan, such as ISIS, that it cannot “operate unhindered”.

Al Qaeda damaged but not destroyed

Given the threat to Al Zawahiri’s life since he took over from Osama bin Laden in 2011, Al Qaeda are likely to have a successor ready, so the killing will be “serious blow” to the organisation “but not a mortal one”, said Dr Groppi.

“They have an incredible ability to adapt and reform,” he said.

The terrorists are now expected to regroup in the ungoverned territory on the Afghanistan-Pakistan border.

“Al Qaeda will remain a threat but not in the short term, for now they will be much more focused on survival,” Dr Groppi said. “They need to re-establish their chain of command and their structure, which was pretty hierarchical under Al Zawahiri and in the longer term they will pose an everlasting threat to the West.”

But one security source with contacts in Afghanistan argued that Al Zawahiri had been “elderly” and had “no direct operational role” in Al Qaeda activities.

“He was allowed to live in Kabul because the Taliban have a strong sense of hospitality but I don’t think they will complain that much now that he’s dead,” the source said. “Sources in Kabul are reporting that there’s no unrest. This was a bit of tidying and bit of closure for Joe Biden.

“The Taliban also know that if they become host to international terrorism again, they will experience the same deadly operations that they did after 9/11.”

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

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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.

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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

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Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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·         Set the table the night before. It’s a small job but it will make you feel more organised once done.

·         As the host, your mood sets the tone. If people arrive to find you red-faced and harried, they’re not going to relax until you do. Take a deep breath and try to exude calm energy.

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Updated: August 02, 2022, 3:30 PM