A Saudi prisoner at the Guantanamo Bay detention centre who was suspected of trying to join the 9/11 hijackers has been sent to his home country to be treated for mental illness, the US Department of Defence said on Monday.
Mohammad Ahmad Al Qahtani, 46, was flown to Saudi Arabia to a treatment facility, from the US base in Cuba after a review board including military and intelligence officials concluded he could be safely released after 20 years in custody.
He has had schizophrenia since childhood, medical examinations and records obtained by his lawyers showed.
The US dropped plans to try him after a Bush administration legal official concluded he had been tortured at Guantanamo.
With his release, there are now 38 prisoners left at the detention centre. He is the second released under President Joe Biden, who has said he intends to close the prison.
"The United States appreciates the willingness of Saudi Arabia and other partners to support ongoing US efforts toward a deliberate and thorough process focused on responsibly reducing the detainee population and ultimately closing of the Guantanamo Bay facility," the Department of Defence said of Al Qahtani's release.
But only half of the men held there have been cleared for release and no decision has been made about what to do with the rest, including those who still face trial by military commission.
The Defence Department notified Congress of its intention to transfer Al Qahtani in February, prompting outrage from some Republicans.
His lawyers obtained a federal court order in 2020 requiring a medical examination of the prisoner by an independent medical panel, which could have ordered his repatriation under Army regulations if the diagnosis by his doctors was confirmed.
The Trump administration contested the order in a legal fight that was dropped under Mr Biden.
“After two decades without trial in US custody, Mohammed will now receive the psychiatric care he has long needed in Saudi Arabia, with the support of his family,” said Ramzi Kassem, a law professor at the City University of New York who represented Al Qahtani with help from students for more than a decade.
“Keeping him at Guantanamo, where he was tortured and then repeatedly attempted suicide, would have been a likely death sentence.”
In August 2001, Al Qahtani was turned away from the US at the Orlando airport by immigration officers who were suspicious of his travel.
The lead September 11 hijacker, Mohammed Atta, was going to pick him up to take part in the plot, previously released documents claimed.
US forces later captured him in Afghanistan and sent him to Guantanamo, where he was subjected to brutal interrogations that the Pentagon legal official in charge of war crimes commissions said amounted to torture.
That treatment included beatings, exposure to extreme temperatures and noise, sleep deprivation and extended solitary confinement.
An FBI official in 2002 observed Al Qahtani speaking to non-existent people, hearing voices and crouching in a corner of his cell while covering himself with a sheet for hours at a time.
The 38 remaining prisoners at Guantanamo include 19 who have been approved for repatriation or resettlement by the review board. Another seven are eligible for review.'
Ten prisoners face trial by military commission, including five charged with involvement in the September 11, 2001, attacks. Their death penalty case has been stalled for years in the pretrial phase.
The remaining two prisoners at the base have been convicted, one of whom, former Maryland resident Majid Khan, is nearing the completion of his sentence under a plea 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
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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Sholto Byrnes on Myanmar politics
COMPANY%20PROFILE
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
MATCH INFO
Uefa Champions League last-16, second leg:
Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')
Ajax win 5-3 on aggregate
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years