For tens of thousands of Afghans, the sudden end of the Afghanistan war marked the start of an unexpected odyssey.
It began with a frantic escape from their homeland and continues to this day in the comparative safety of the US, where many are still grappling with immigration issues.
Qasim Rahimi remembers August 15, 2021, like it was yesterday.
The former director of public awareness at Afghanistan's national environmental agency was busy at the office, despite it being a Sunday, when Taliban forces swept into Kabul.
Mr Rahimi is a former journalist and perhaps mostly critically a Hazara, the most persecuted ethnic group in Afghanistan.
He knew immediately that the Afghanistan he knew and had thrived in was no more. At the behest of his mother, he quickly fled the city and hatched a plan to leave the country.
Eventually, he was able to make it through the gates of Hamid Karzai International Airport and was put on a US military plane to Spain.
From there, he was sent to Germany and then on to Washington, where he was granted humanitarian parole and sent to Fort McCoy, a US Army base in Wisconsin.
“I was there for September, October and November, so about three months,” Mr Rahimi told The National.
With the help of Catholic Charities, a religious organisation that helps resettle refugees, he began navigating America's complex immigration system.
“They helped me with paperwork for the resettlement and with finding a job and some social services,” he said.
The final hours of the Afghanistan war – in pictures
According to the State Department's Bureau of Population, Refugees and Migration, more than 97,000 Afghans have lawfully arrived in the US since August 2021.
Mr Rahimi's story mirrors those of thousands of his fellow compatriots that have become refugees.
Najeeb, an office administrator from Kabul, had mere hours to pack up his life and flee following the Taliban takeover of the Afghan capital.
Thanks to his connections to a western company, Najeeb was able to leave Kabul along with his family on a flight to Qatar under Operation Allies Welcome, the US-led evacuation operation. More than 83,000 Afghans came to the US as a result of the airlift.
After a transfer to the US airbase in Ramstein, Germany, where they spent 45 days, Najeeb and his family were eventually flown to another military base in the US in October 2021 and granted humanitarian parole for two years.
Under the temporary authorisation to live and work in the US, parolees like Najeeb and Mr Rahimi had to apply for asylum to permanently settle as refugees.
This process has been tough for many Afghans, who have had to navigate a complicated online system.
“Most Afghans are not familiar with these systems and the online submitting of applications or how to fill the form,” Najeeb told The National.
“You don't know how to answer those questions because most are not very clear. So that makes it a little bit complicated”.
Many Afghans have had to rely on lawyers volunteering their time or non-government groups and religious charities to help them navigate the asylum application process.
Najeeb was eventually able to file the forms for himself and his family, but after nearly eight months, he has not heard back from the US Citizenship and Immigration Services agency about the status of their asylum application.
Adjusting to life in Virginia, where Najeeb now lives, has not been easy. His qualifications are not recognised in the US and college classes are out of reach, as Afghans on temporary visas are forced to pay “out of state” tuition fees, which in America can quickly stretch into tens of thousands of dollars per year.
“We have a lot of issues related to our status,” Najeeb said. “It's not very convenient for us in this condition because we don't know what will happen or when they [immigration authorities] will approve our cases.”
Mr Rahimi has been more fortunate. His asylum was granted earlier in June, a huge relief for the 34-year-old.
But he, too, has struggled to adjust to life in America. Once a prominent journalist, he has found it difficult to work in the field after settling in Kansas City, Missouri.
“I am looking to find work in journalism,” Mr Rahimi said. “Because I have experience, my education is in journalism, but because English is not my first language, it has been difficult.”
While he works on his English, he has found fulfilling work as an immigrant specialist at the Jewish Vocational Services of Kansas City, a job that allows him to help others like him who are navigating the complex and at times exacerbating system.
As he has became more and more familiar with the system, he has come to the painful realisation that he has no path forward to bringing his mother to the US.
“There is no approach, there is not any law or authorisation, through which I can help my sister and I can help my mother,” he lamented.
Last month, US authorities extended by another two years the two-year “parole” period for Afghans in the US, to give them more time to apply for asylum.
A broader measure, called the Afghan Adjustment Act, that would offer people on humanitarian parole a path to US citizenship, is stalled in Congress amid Republican opposition.
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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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The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
Pari
Produced by: Clean Slate Films (Anushka Sharma, Karnesh Sharma) & KriArj Entertainment
Director: Prosit Roy
Starring: Anushka Sharma, Parambrata Chattopadhyay, Ritabhari Chakraborty, Rajat Kapoor, Mansi Multani
Three stars
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
The Vines - In Miracle Land
Two stars
Abu Dhabi race card
5pm: Maiden (PA) | Dh80,000 | 1,600m
5.30pm: Maiden (PA) | Dh80,000 | 1,400m
6pm: Liwa Oasis (PA) Group 2 | Dh300,000 | 1,400m
6.30pm: Arabian Triple Crown Round-2 (PA) Group 3 | Dh300,000 | 2,200m
7pm: Wathba Stallions Cup (PA) Handicap | Dh70,000 | 1,600m
7.30pm: Maiden (TB) | Dh80,000 | 2,200m
CHELSEA SQUAD
Arrizabalaga, Bettinelli, Rudiger, Christensen, Silva, Chalobah, Sarr, Azpilicueta, James, Kenedy, Alonso, Jorginho, Kante, Kovacic, Saul, Barkley, Ziyech, Pulisic, Mount, Hudson-Odoi, Werner, Havertz, Lukaku.
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.