A powerful extremist Islamic group has advanced into Turkey's sphere of influence in northern Syria in the past five days, residents said on Tuesday, prompting Ankara to send military reinforcements to the area.
Residents and sources in the opposition to President Bashar Al Assad said a Turkish armoured column crossed the border into Syria on Tuesday to check the advance by militiant organisation Hayat Tahrir Al Sham (HTS) on the city of Azaz in Aleppo governorate.
The group — a coalition of smaller militant organisations, controls the northern rebel-held Idlib governorate. A key component of HTS, a group once known as Jabhat Al Nusra, was once Al Qaeda's Syrian affiliate and widely suspected of receiving covert support from Turkey. HTS, also known simply as Hayat or "council", has held frequent talks with Ankara over the years, although Turkey has officially designated them a terrorist organisation.
Russia intensified air raids on Azaz and other regions in northern Syria over the past week, underscoring the continuing participation of major powers in the Syrian conflict.
“The situation has calmed down since the Turks arrived,” said Rami Al Sayyed, a civil activist in the city. “People also don't want the Hayat to advance further.”
Mr Al Sayyed said three civilians were killed in the fighting, and that it was not clear how many militiamen died.
Clashes since October 8 have resulted in 10 civilian and 28 rebel fighter deaths, the UK-based Syrian Observatory for Human Rights said.
Two years ago, Russia and Turkey came close to war after Syrian government forces and its pro-Iran militia allies attacked Turkish proxies in the north.
Azaz, situated four kilometres from Turkey, is one of the largest cities still controlled by the opposition, 11 years after the conflict started with street demonstrations against five decades of Assad family rule.
The government responded with deadly force and, by the end of 2011, the uprising had become armed.
Russian military intervention in 2015 crucially strengthened the government, dominated by the country's Alawite minority.
But four million people, mostly Sunni Syrian refugees, still live outside its control in the Turkish sphere of influence in northern Syria, partly carved to contain Kurdish militias, who are separately supported by the US and by Moscow.
For years, internecine warfare has raged on and off between the Hayat, the most effective anti-Assad group, and other pro-Turkish factions in the north, over turf, and trade and smuggling routes with Turkey, the Kurdish militias, and even with government controlled areas.
The Hayat is an amalgamation of several radical groups. Among them is the Al Qaeda-linked Al Nusra Front, which has changed its name several times since it was founded a decade ago.
The other anti-Assad factions mostly belong to the Syrian National Army, a de facto Turkish creation.
Othman Birakdar, another civil figure in Idlib, said that the Hayat would not have marched into northern Aleppo without the approval of Turkey.
“Turkey prefers to deal with one actor rather than with the mess that is the Syrian National Army,” Mr Birakdar said.
The Turkish forces deployed near Azaz after the Hayat swept north from its bases in the neighbouring Idlib governorate, overrunning the farming region of Afrin and other areas controlled by the Syrian National Army, which regrouped in Azaz.
A Syrian military defector monitoring the situation in the north said that the Syrian National Army has proven inept at governing the north in the five years since it was formed.
But Turkey cannot hand all of the area to the Hayat because that could invite Russian retaliation, he said.
“It seems Turkey wanted the Hayat to teach the Syrian National Army a lesson but the Hayat went beyond this parameter,” the officer said.
The sweep opened a new frontline between the Hayat and pro-Assad forces in the north, as well as between the group and Kurdish militias, known as the People Protection Units (YPG) in the pocket of Tel Rifaat.
Six years ago, Russian air raids enabled the YPG to capture Tel Rifaat from the anti-Assad rebels.
The US embassy in Syria said on Twitter: “We are alarmed by the recent incursion of Hayat Tahrir Sham, a designated terrorist organisation, into northern Aleppo.”
The embassy, which operates outside Syria, said the Hayat's forces “should be withdrawn from the area immediately”.
Citizenship-by-investment programmes
United Kingdom
The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).
All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.
The Caribbean
Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport.
Portugal
The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.
“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.
Greece
The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.
Spain
The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.
Cyprus
Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.
Malta
The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.
The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.
Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.
Egypt
A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.
Source: Citizenship Invest and Aqua Properties
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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
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