All foreign forces and mercenaries must leave war-torn Libya in support of the country's fragile peace process, a top US official said on Thursday – the first such statement under the Biden administration.
Addressing UN Security Council talks, US envoy Richard Mills said Russia and Turkey were breaching a ceasefire deal agreed to in October last year that ordered all foreign troops and mercenaries out of Libya by January 23.
"The external actors who have militarily intervened in this conflict have wholly, completely ignored Libyan demands," Mr Mills said.
“Per the October ceasefire agreement, we call on Turkey and Russia to immediately initiate the withdrawal of their forces from the country and the removal of the foreign mercenaries and military proxies that they have recruited, financed, deployed and supported in Libya.”
Libya descended into chaos after the 2011 Nato-backed overthrow of leader Muammar Qaddafi. The ceasefire agreement and elections planned for December raised hopes of peace between the country's rival administrations in the east and the west.
In Tripoli in the west, the Government of National Accord is backed by Turkey. In the east, Field Marshal Khalifa Haftar's Libyan Arab Armed Forces is supported by the Wagner Group, a Russian paramilitary outfit, Egypt and others.
Under the previous administration of Donald Trump, the US largely stood back from the Libya conflict and while nominally backing the government in Tripoli, also engaged with eastern forces and commanders.
At the same meeting, Stephanie Williams, a UN envoy to Libya, said that weapons and soldiers continued to flow into Libya in breach of a UN arms embargo and after the exit deadline for mercenaries and foreign fighters.
“I am concerned by continued fortifications and defensive positions created by the LAAF inside Gardabiya Airbase in Sirte and along the Sirte-Jufra axis in central Libya,” said Ms Williams, referring to the front lines between Libya’s rival forces.
“Air cargo activities continued with flights reaching Libya’s western region and GNA military bases and airbases. In the southern region, there was an increase in assets and activities in the airbases seemingly aimed at strengthening LAAF presence and control.”
This week, Libyans working on a UN peace process agreed on how to choose a new temporary government to oversee the run-up to presidential and parliamentary elections on December 24. The fraught process is at risk of falling apart because of factional rivalries.
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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
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UAE tour of the Netherlands
UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match
More from Aya Iskandarani
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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