Abdullah, 49, contemplated with sadness the entry of what used to be the old souqs of Antakya, the capital of Hatay province in Turkey.
“I will be long dead before the city is rebuilt,” he said.
The historic city, known as Antioch during the ancient period, has been wiped out by the 7.8 magnitude earthquake that hit south-east Turkey in the early hours of Monday. By Sunday, the death toll in Turkey and neighbouring areas of northern Syria had passed 25,000.
Once popular with tourists, the old town has been reduced to dust. One of the alleys leading to the old souq looks like it might collapse at any time.
“I advise you to stay away from there,” Abdullah said, pointing at the narrow passage filled with broken glasses.
“My brother and his family was stuck in the shop just right next to this entrance,” he said.
“It was before the rescue teams reached the city. We managed to get him out with some friends and the help of the Turkish military, after 36 hours. We could hear their voices the whole time.”
His brother is now safe, but Abdullah lost several of his family members.
“I lost not only some of my loved-ones but also my past: this is the place where I grew up, and there is nothing left of it”, he said.
In Antakya, residents are mourning their cherished city as much as the dead.
“We lost our history as a city,” he added.
Antakya is known for its rich heritage — it was one of the Roman Empire's biggest cities, and was ruled by the Greeks, the Byzantines and the Ottomans. It is a multicultural and multi-religious place, home to Turks, Kurds, Armenians, Arabs and Jews.
The earthquake caused colossal architectural damage, partially destroying or flattening iconic landmarks, such as the Habib-i Najjar Mosque, the 19th-century St Nicholas Greek Orthodox Church and the city's main synagogue.
Dubbed “the cradle of Christianity”, it is host to St Pierre Church, one of the religion's oldest. The entry is locked, but, from afar, the church did not suffer major damage, The National can confirm.
For Abdullah, there is no coming back from the disaster. “This is not the first time Antakya has been destroyed, we have learnt that in history classes but I won't be around when they rebuild it,” he said.
His family has fled to safety and does not plan on coming back.
But others can't resolve themselves to leave, despite the situation. Andar, 51, lost his house in the disaster. “Three of my relatives died in the house next to mine,” he said, pointing at a wrecked building.
“We buried them yesterday,” he said.
He estimated that 70 per cent of the city was gone, but does not see himself living anywhere else.
“This is my city, where I was born, where else am I supposed to go?” he said.
Standing in front of their destroyed house, his wife Yasmina nodded. “We want to stay here, we hope we can rebuild our house with some help,” she said.
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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2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)