A regional Al Qaeda boss was arrested in eastern Yemen in October in a raid that also saw his deputy killed, landing a major blow to the extremist group’s operations on the peninsula, according to a UN report.
The document said Khalid Batarfi, the head of Al Qaeda in the Arabian Peninsula for about a year, had been detained and his deputy, Saad Atef Al Awlaqi, had been killed in an operation in Ghayda City, Al Mahrah Governorate.
The 23-page report — published this week by a UN Security Council team that monitors extremist groups — is the first official confirmation of Batarfi's arrest after unverified reports late last year.
It described “setbacks in late 2020” for the group after the “leadership losses” of Batarfi and Mr Al Awlaqi and the "erosion of its ranks" due to rows and desertions, led by one of Batarfi’s former lieutenants.
The group entered a period of “relative quiescence” after Batarfi’s capture, but regrouped to launch a deadly strike on Yemen’s paramilitary Security Belt Forces in Abyan Governorate in December, said the monitors.
“The attack underscores the continued threat that the group poses and its offensive ambitions,” the report said.
UN spokesman Stephane Dujarric on Friday declined to elaborate on the details of the study, which does not disclose who detained Batarfi or where he is being held.
Norway's mission to the UN, which chairs the UN Security Council's counterterror committee, did not immediately answer The National's requests for comment.
Mina Al Lami, a BBC monitoring expert on armed extremists, said the group had not yet commented on its lost commanders.
The SITE Intelligence Group, which tracks the online activity of Islamic extremist organisations, noted "unconfirmed reports" in October that Batarfi had been arrested by Yemeni security forces and handed to Saudi Arabia.
The terrorist group announced it had appointed Batarfi, believed to be in his early 40s, as its leader in February 2020 following the death of his predecessor Qassim Al Rimi in a US air strike in Yemen.
Batarfi, who was designated a global terrorist by the US State Department in 2018, has appeared in several of the group's videos in recent years and appeared to have been Mr Al Rimi's deputy and group spokesman, according to SITE.
Washington sees the group as the global extremist network's deadliest regional outfit and the US has waged a long-running drone campaign against its leaders.
The extremist group has thrived in the chaos of the years of civil war which has pitted Iran-backed Houthi rebels against the government of President Abdrabu Mansur Hadi, who was driven from the capital Sanaa in 2014.
The spiralling conflict has killed tens of thousands of people, relief agencies say, with 80 per cent of Yemen's population surviving on handouts in what the UN calls the world's worst humanitarian disaster.
Al Qaeda in the Arabian Peninsula has carried out operations against both Houthi and government forces as well as sporadic attacks abroad, including on the offices of the French satirical publication Charlie Hebdo in 2015.
The group claimed responsibility for the 2019 mass shooting at a US naval base in Florida, in which a Saudi Royal Air Force trainee killed three American sailors. It was also behind the failed bomb plot on a Detroit flight on Christmas Day in 2009.
Analysts say the group's strength has dwindled, though it still inspires "lone wolf" attacks abroad.
The biog
Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling
UAE currency: the story behind the money in your pockets
Williams at Wimbledon
Venus Williams - 5 titles (2000, 2001, 2005, 2007 and 2008)
Serena Williams - 7 titles (2002, 2003, 2009, 2010, 2012, 2015 and 2016)
Polarised public
31% in UK say BBC is biased to left-wing views
19% in UK say BBC is biased to right-wing views
19% in UK say BBC is not biased at all
Source: YouGov
Read more from Aya Iskandarani
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
ETFs explained
Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.
ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.
There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.
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
White hydrogen: Naturally occurring hydrogen
Chromite: Hard, metallic mineral containing iron oxide and chromium oxide
Ultramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica content
Ophiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on land
Olivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour
