Jakob Kellenberger, the president of the International Committee of the Red Cross and Red Crescent, was in Damascus on Sunday, and Nabil Al Arabi, the secretary general of the Arab League, is set to arrive today. But for Bashar Al Assad, it is business as usual despite the visitors: at least a dozen people were reported killed by security forces on Sunday alone.
It is tempting to say that Mr Kellenberger, Mr Al Arabi and other prominent representatives of the outside world are wasting their time trying to talk sense to Mr Al Assad and his unyielding inner circle. After all, warnings and criticisms have poured into Damascus as the death toll has passed 2,200: from the UN, from other world bodies, from western countries, from the Gulf Cooperation Council, from Turkey, from other Muslim countries, from non-governmental organisations such as the Red Cross and Red Crescent, and even from Iran.
But the world has a duty to remain engaged with Syria, to keep up the pressure as much as possible. The Assad regime must feel that it is still part of the wider world and that atrocities will be subject to scrutiny. Despite the continued bloodshed, it is clear the regime is still watching the reaction of the international community.
Although the Syrian people so far oppose foreign intervention, the threat should be available. Sanctions narrowly taliored against those who work for the regime should continue. And the threat of criminal prosecution is an extremely effective tool, especially in the context of recent trials of Hosni Mubarak and, in absentia, of Zine El Abidine Ben Ali.
But more important than what the world should do, is what it should not do. Last week the French foreign minister Alain Juppe said France would develop contact with the Syrian opposition - giving ammunition to Damascus's claim of foreign intervention. Mr Juppe's statement was a knee-jerk reaction that did more harm than good.
Diplomacy in Damascus must highlight the need to halt the violence, not lend legitimacy to the Syrian regime. Mr Kellenberger's visit was picked up by the Syrian media as a talking point; Mr Al Arabi's plans are being cast as an attempt to take pressure off the regime.
Mr Al Arabi will present the Arab League's 14-point plan to break the deadlock, a plan already widely criticised as hopelessly timid although the details are unknown. But the Assad regime is not immune to foreign pressure, particularly from Arab countries. The world must not abandon Syria, but well-meaning friends have to avoid mistakes that can be exploited by the regime.
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
