Al Nusra Front becomes a mediator


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Al Nusra Front, which only a few weeks ago was deemed a terrorist group affiliated to Al Qaeda, has turned into a mediator in efforts to put an end to the bloody war waged by moderate Islamic groups to eradicate the Islamic State of Iraq and the Levant (Isil).

This, commented Abdel Bari Atwan, editor-in-chief of the news website Rai Al Youm, is the most astounding development in the Syrian conflict.

This “rolling” plan came amid growing agreement on the priorities of the Syrian crisis among the major world players, the US and Russia, and among regional players, especially Turkey and Saudi Arabia.

The initiative of Abu Mohammed Al Joulani, the leader of Al Nusra Front, involved the formation of a religious committee from all major factions with an independent leader, brokering a ceasefire, deciding criminal cases and exchanging prisoners. All groups would use force against any party that failed to abide by the resolutions of the committee.

At this point, it is hard to deliver a firm verdict on the chances of this initiative, not only because it is fresh but also because Mr Al Joulani said that some parties have accepted his proposal, others said their approval hinges on others’ approval, and others have elected to stall their response.

The fight between Syrian and non-Syrian fighters that Mr Al Joulani has warned against has already happened. Every non-Syrian fighter is at risk of being killed or banished, or both. Large numbers of Isil fighters come from outside, which is probably why Isil has been targeted by the ongoing operation where all groups on the ground, including the Islamic Front, the Free Army and the Mujahideen Army, have unified to destroy it, with the support of the US, Saudi and Turkey.

There is a carefully contrived plan by the powers arranging the Geneva conference, setting as their number one priority the gradual liquidation of all armed Islamic groups on Syrian territory, because most of these groups, from the US and Russian perspective, do not believe in coexistence and do not want democracy for Syria after Bashar Al Assad.

Al Nusra Front is now considered as an acceptable mediator that has won the recognition of other groups backed by the US and Saudi Arabia, and has won the silence of the US. But it will soon turn into an enemy once the Isil fighters are destroyed.

All Islamic groups fighting in Syria, including those supported by the West and Arabs, have two goals in common: establishing an Islamic state and toppling the sectarian regime in Syria that has, according to them, committed crimes against Sunnis.

Besides, arms and chaos are the greatest danger to Israel’s security. The existence of armed groups under this chaos, whether under the current regime or not, is a nightmare for Israel and the West, the writer said.

An existential dilemma for Fullujah residents

It’s “either/or” time for Fallujah residents as Iraqi prime minister Nouri Al Maliki gives them an ultimatum between expelling Islamic State of Iraq and the Levant (Isil) militants or bracing themselves for a face-to-face with the army.

As noted by Abdullah Iskandar, managing editor of the pan-Arab daily Al Hayat, “Mr Al Maliki has thus clearly expressed his perception of power exertion and the nature of the relationship he wishes to nurture with his Fallujah-based compatriots”.

Mr Al Maliki may have short-term goals in Fallujah following a setback with his former Shiite allies, an ongoing hitch with the Kurds in the North and growing confrontations associated with the demands of various components in the country.

He implies a complicity between Al Anbar province residents and the terrorist organisation.

Iskandar argues that “the prime minister’s close relationship with Iran comes forth as an essential component of an environment that nurtures terrorism: any protest is deemed an act of terrorism and de facto, any anti-Maliki Iraqi is a terrorist, pending proof of innocence that would never be granted”.

Hence, the state loses its primary function of maintaining citizens’ safety by inviting them to pursue terrorism, while the army becomes the rod in the hand of the ruler. Eventually, “they are asked to either become terrorists or submit to a domineering autocracy”, the writer said.

Palestinians need a unity government

The Palestinian cause is experiencing its darkest hour under a rabid Israeli offensive on Palestinians that touches on every aspect of life, noted the Dubai-based daily Al Bayan in its editorial on Wednesday.

Palestinians are the victims of a cancerous settlement frenzy that is devouring what little remains of their land. Jerusalem faces the threat of complete Judaisation.

“Such Zionist practices wouldn’t have occurred had Palestinian factions been truly united and their internal affairs adequately handled to counter a most condescending occupier,” the daily said.

“Hence, the recent activity in the internal reconciliation dossier and efforts to end and overcome the schism require real concessions on the part of Fatah and Hamas. Internal interests and fleeting gains must be sacrificed for the greater cause for which thousands of Palestinians have perished,” it added.

Both sides have an obligation to work seriously towards rapprochement.

Mere initiatives here and there aren’t sufficient to bridge a gap that has been widening for seven years. Reconciliation agreements must be reactivated immediately to allow for the formation of a national unity government that could begin to address the many issues caused by division.

* Digest compiled by The Translation Desk

translation@thenational.ae

A new relationship with the old country

Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates

The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:

ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.

ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.

ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.

ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.

IN WITNESS WHEREOF the undersigned have signed this Treaty.

DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.

Signed

Geoffrey Arthur  Sheikh Zayed

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Important questions to consider

1. Where on the plane does my pet travel?

There are different types of travel available for pets:

  • Manifest cargo
  • Excess luggage in the hold
  • Excess luggage in the cabin

Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.

 

2. What is the difference between my pet traveling as manifest cargo or as excess luggage?

If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.

If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.

 

3. What happens when my pet arrives in the country they are traveling to?

As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.

If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty. 

If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport. 

 

4. How long does the travel paperwork and other travel preparations take?

This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.

In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.

 

5. What vaccinations does my pet need to travel?

Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.

Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.

Source: Pawsome Pets UAE

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet

Heather, the Totality
Matthew Weiner,
Canongate 

Volvo ES90 Specs

Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)

Power: 333hp, 449hp, 680hp

Torque: 480Nm, 670Nm, 870Nm

On sale: Later in 2025 or early 2026, depending on region

Price: Exact regional pricing TBA