A US soldier stands guard after an official handover ceremony at the Resolute Support headquarters in the Green Zone in Kabul. AFP
A US soldier stands guard after an official handover ceremony at the Resolute Support headquarters in the Green Zone in Kabul. AFP
A US soldier stands guard after an official handover ceremony at the Resolute Support headquarters in the Green Zone in Kabul. AFP
A US soldier stands guard after an official handover ceremony at the Resolute Support headquarters in the Green Zone in Kabul. AFP

US withdrawal from Afghanistan more than 95 per cent complete


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The US military on Tuesday said that more than 95 per cent of its withdrawal from Afghanistan has been completed, a day after the commanding general of US and Nato forces officially stepped down.

Since President Joe Biden in April announced his decision to end America's longest war, the Pentagon's Central Command (Centcom) has removed the equivalent of about 1,000 C-17 cargo planes filled with equipment while leaving behind thousands of tonnes of unwanted gear and junk in Afghanistan.

“The US has officially handed over seven facilities to the Afghan Ministry of Defence. The withdrawal process continues; US Central Command estimates that we have completed more than 95 per cent of the entire withdrawal process,” Centcom said in a statement.

Centcom described the withdrawal process as “orderly and responsible” but many Afghans have been stunned at its rapid pace — well before the September 11 deadline initially set by Mr Biden — even as the Taliban notch up battlefield gains and capture wide bands of territory from an under-resourced and exhausted Afghan military.

Few western diplomats hold out hope the Afghan security forces can stand for long on their own against the resurgent Taliban, though the US has vowed to support Afghan troops from overseas.

On Monday, Gen Austin “Scott” Miller relinquished command at a ceremony at the Resolute Support headquarters in Kabul's Green Zone. He handed command over to Centcom head Gen Kenneth McKenzie, who will oversee remaining operations from a US-based headquarters.

The US pullout from Afghanistan was first negotiated under then-president Donald Trump, whose administration last year signed a deal with the Taliban in which the insurgents agreed to stop attacking Americans as long as they left this year.

But Republicans have nonetheless hammered Mr Biden on his withdrawal plan, saying it abandons Afghans and imperils the fragile social gains made in the country over the past 20 years.

"Our reckless rush for the exits is becoming a global embarrassment," Senate minority leader Mitch McConnell said on Tuesday, warning of the "alarming pace" of Taliban victories and the likelihood that Al Qaeda will be able to reconstitute under the protection of the hardliners.

“Ending our presence in Afghanistan will not end the terrorists' war against us. Sadly, the opposite may be true. This self-inflicted wound could very well make this struggle even more difficult and dangerous."


The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

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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Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

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Ain Issa camp:
  • Established in 2016
  • Houses 13,309 people, 2,092 families, 62 per cent children
  • Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
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Updated: July 13, 2021, 4:43 PM