Erzurum station in provincial Turkey. Stephen Starr
Erzurum station in provincial Turkey. Stephen Starr
Erzurum station in provincial Turkey. Stephen Starr
Erzurum station in provincial Turkey. Stephen Starr

Across Anatolia by train is an enlightening journey


  • English
  • Arabic

Settling into my business class seat in Istanbul on the recently opened, high-speed train to Ankara, the notion that I'm about to experience a slice of president Recep Tayyip Erdogan's vaunted "New Turkey" quickly fades.

As soon as my phone connects to the on-board Wi-Fi, it drops again, and the complementary coffee handed out to us high-flyers would embarrass any budget airline. An 8-inch screen embedded in the seat in front is showing the Oscar-winning silent film, The Artist, but its intertitles are in Turkish. Topping it all off, a large yellow streak across my window renders futile attempts to photograph the passing Marmara Sea shoreline. 

Not to worry: I've started out on the 35-hour journey across Anatolia to the eastern city of Kars, and, over the 1,720-kilometre trip, there will be plenty of opportunities ahead.

We leave Pendik station in west Istanbul before 9am, and are soon breezing through the city's seemingly endless suburbs at a haltered 100kph. The 5-year-old in me is deeply disappointed – bullet train this is not. But once east and south of the gulf of Izmit and into Anatolia proper, we're steaming along at 250kph past orchards and holiday homes. The landscape is lush and green, and it all passes in a blur. 

By lunchtime, we roll into Ankara's gleaming and mostly empty new €215 million (Dh943m) train station. Four hours later, I'm sitting on seat 49 in wagon six on the 18:00 Dogu Ekspresi (Eastern Express) to Kars, set for stage two of a trip across a country almost as large as France, Portugal and Austria combined.

Once on board, the novelty wears off and a momentary dread sets in. The romantic visions of the trip I had conjured up back in my Istanbul apartment – staring out an open window across the landscape, wind in my hair, cigarette in hand – are replaced with reality: the toilet is pretty much unusable and smoking on board is prohibited.

As becomes more obvious the further we journey east, the mighty Western Euphrates river is a cornerstone of rural Anatolian life, as it has been for millennia. The ruling AK Party's programme of hydroelectric dam projects, however, has taken the use of rivers to the next level. From my window, I can see submerged houses and trout trapped in pools between dam systems. But the dams provide jobs and a dependable source of water for thousands of farmers.

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At Mercan in Erzincan province we leave the Euphrates behind. Our train heads north along the Karasu river before relentlessly chugging east into eastern Anatolia's high, open plains.

The train offers a glimpse of a world we don't commonly get to see. Unlike road travel, trains pass behind back gardens and yards, places that make up a central aspect of people's private lives. I see the delighted faces of two dogs, whose master is about to place their food bowls down in front of them. There are the families picnicking peacefully on the shores of the Red river. When I momentarily catch sight of a young man dressed in a navy suit, ambling along in a cab-less tractor in the direction of town, images of the day ahead he has planned enter my thoughts.

Inside the train there is much activity, too. It's Eid, and the giddiness that accompanies all holidays is thick in the air as families gather in the food wagon for breakfast. One carriage back, I'm sharing a couchette compartment with two gold miners and an elderly man – referred to as hacibaba – whose name is Ahmet Ozkaya. The miners are headed back east following a short holiday spent with family in Ankara, and are decidedly downbeat.

Throughout the journey, hacibaba fishes through his huge suitcase for tissues, tea glasses and a large bottle of Turkey's equivalent of Fanta. Every now and then his wife arrives and orders him to the toilet. As we approach their destination, the nondescript town of Pasinler in Erzurum province, hacibaba asks me to carry his chock-full suitcase off the train. I tell him I'm headed to Kars and we say our farewells.

We pass the remains of long-since abandoned Armenian hamlets, visible only by red-stained grass and soil, and crumbling rocks. Here, when invading Mongol armies swept in from the east, villagers would escape to the mountains or to caves dug out of river banks to hide.

Stephen Starr is a journalist and author who has lived in Syria and Turkey since 2007

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 CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5

The Outsider

Stephen King, Penguin