The pictures look so prosaic that you would be forgiven for thinking it was a normal country. They show Syria’s ruler, Bashar Al Assad and his wife Asma, wearing face masks, casting their ballots in parliamentary elections that took place on Sunday. On Tuesday, in a result that shocked nobody, the Baath party was declared the victor.
The elections in Syria for the country’s rubber stamp parliament took place against a backdrop of heightened despair. The coronavirus pandemic is accelerating, threatening the lives and livelihoods of a society already ravaged by nearly 10 years of war.
There are now more than 500 cases in the country, a sharp increase from a few weeks ago, including cases in Idlib, where conditions in refugee camps are ripe for an outbreak. Poverty and unemployment are rampant, and the collapse of the currency and economy in neighbouring Lebanon has had a knock-on effect on the country, hastening a protracted economic breakdown.
The recent Caesar Act, a raft of American sanctions, has ensured that no reconstruction funds are likely to flow into the economy without a political solution to the crisis, which itself is unlikely. The sanctions have yet to force the regime into any concessions, but have led to extended misery for Syrians.
And though Mr Al Assad has won the war thanks to the continuous backing of Russia and Iran, parts of the country are still outside the control of loyalist forces, and the interminable suffering of the population means there is always the risk of renewed protests.
Nevertheless, elections were held, and a leader – who presided over the dismantling of the country, the displacement of half the population, and the death of over half a million civilians because they dared challenge his rule – played his part in the charade.
The elections were supposed to act as a symbolic concession to the international community, part of a series of steps involving surface-level reforms that could have started the process of bringing Syria back into the international fold, which would eventually allow its backers to argue that the time was right to begin reconstruction and the rehabilitation of Mr Al Assad and his regime. It will not have any effect in the short term on a potential rapprochement with the regime now that the Caesar sanctions are in place and are meant to bring top regime officials to justice for wartime atrocities and to squeeze Mr Al Assad’s Iranian allies.
The elections are also an important marker of authority for Mr Al Assad, which is why they were held throughout government-controlled areas, including recently captured territory in the province of Idlib near the Turkish border. Holding the elections was a message that Syria’s president is in control and sovereign, projecting an image of normality, even though nothing is normal. His control over the country is tenuous and his international backers are the reason he remains in power.
The parliament itself of course has little in the way of real power on the ground to enact reforms or make any real difference to the lives of ordinary Syrians. Nobody can run without permission from the regime, a process that precludes the possibility of opposition members making it into the legislature.
Nevertheless, the final results will be indicative of the changing power dynamics in the country as it emerges from active warfare. Like in the previous elections, in 2016 rehabilitated militia leaders, who were unknown to the public prior to the outbreak of the revolution and civil war, are running and winning seats.
These warlords are replacing the traditional elite and communal notables that entrenched the power base of the Baath party in the past, and are reaping the rewards of their loyalty to the regime and their connections to its allies.
Neighbouring Lebanon has not had the best experience with former warlords who have blood on their hands, going on to form the core of the country’s legislature.
Finally, the new Parliament will probably preside over the ratification of Syria’s new constitution
once the ponderous UN-backed talks and negotiations over the charter are completed at some point in the future. They will also preside over Mr Al Assad's likely election next year as president.
The parliamentary elections are nothing but a sham meant to project confidence, authority and normality. But Syria is anything but normal. It is shattered by atrocities and war crimes, all because ordinary Syrians demanded dignity and called for reform. It is hard to say whether Mr Al Assad is simply going through the motions or whether he genuinely believes his own deception. I'm not sure which is worse.
Kareem Shaheen is a former Middle East correspondent based in Canada
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PULITZER PRIZE 2020 WINNERS
JOURNALISM
Public Service
Anchorage Daily News in collaboration with ProPublica
Breaking News Reporting
Staff of The Courier-Journal, Louisville, Ky.
Investigative Reporting
Brian M. Rosenthal of The New York Times
Explanatory Reporting
Staff of The Washington Post
Local Reporting
Staff of The Baltimore Sun
National Reporting
T. Christian Miller, Megan Rose and Robert Faturechi of ProPublica
and
Dominic Gates, Steve Miletich, Mike Baker and Lewis Kamb of The Seattle Times
International Reporting
Staff of The New York Times
Feature Writing
Ben Taub of The New Yorker
Commentary
Nikole Hannah-Jones of The New York Times
Criticism
Christopher Knight of the Los Angeles Times
Editorial Writing
Jeffery Gerritt of the Palestine (Tx.) Herald-Press
Editorial Cartooning
Barry Blitt, contributor, The New Yorker
Breaking News Photography
Photography Staff of Reuters
Feature Photography
Channi Anand, Mukhtar Khan and Dar Yasin of the Associated Press
Audio Reporting
Staff of This American Life with Molly O’Toole of the Los Angeles Times and Emily Green, freelancer, Vice News for “The Out Crowd”
LETTERS AND DRAMA
Fiction
"The Nickel Boys" by Colson Whitehead (Doubleday)
Drama
"A Strange Loop" by Michael R. Jackson
History
"Sweet Taste of Liberty: A True Story of Slavery and Restitution in America" by W. Caleb McDaniel (Oxford University Press)
Biography
"Sontag: Her Life and Work" by Benjamin Moser (Ecco/HarperCollins)
Poetry
"The Tradition" by Jericho Brown (Copper Canyon Press)
General Nonfiction
"The Undying: Pain, Vulnerability, Mortality, Medicine, Art, Time, Dreams, Data, Exhaustion, Cancer, and Care" by Anne Boyer (Farrar, Straus and Giroux)
and
"The End of the Myth: From the Frontier to the Border Wall in the Mind of America" by Greg Grandin (Metropolitan Books)
Music
"The Central Park Five" by Anthony Davis, premiered by Long Beach Opera on June 15, 2019
Special Citation
Ida B. Wells
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
The biog
Name: Dr Lalia Al Helaly
Education: PhD in Sociology from Cairo
Favourite authors: Elif Shafaq and Nizar Qabbani.
Favourite music: classical Arabic music such as Um Khalthoum and Abdul Wahab,
She loves the beach and advises her clients to go for meditation.
Tom Fletcher on 'soft power'
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
Draw:
Group A: Egypt, DR Congo, Uganda, Zimbabwe
Group B: Nigeria, Guinea, Madagascar, Burundi
Group C: Senegal, Algeria, Kenya, Tanzania
Group D: Morocco, Ivory Coast, South Africa, Namibia
Group E: Tunisia, Mali, Mauritania, Angola
Group F: Cameroon, Ghana, Benin, Guinea-Bissau
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