Follow the latest news on the earthquake in Turkey and Syria
Ahmad sleeps on a small mattress on the ground protected by a blue tarpaulin he attached to his car, while his two young daughters sleep in the back of a car.
Around him, dozens of families are staying in the same car park turned into a makeshift settlement, some huddled in tents, others in cars.
“We have nothing left and the government barely helped us,” said Ahmad, 42, whose house collapsed in the massive twin earthquakes that shook southern Turkey and parts of northern Syria last week, killing at least 37,000 people.
This is the scene in Samandag, a coastal town in southern Turkey near the Syrian border in the province of Hatay, where earthquake survivors are fighting for tents.
“I just want to have a decent place for them to sleep," Ahmad said of his children. "We sometimes bring them to the hospital so they can have some rest in this freezing cold.”
Hatay province is one of the regions worst affected by the earthquake and its aftershocks.
Ahmad is mourning five members of his family. Turkey's official disaster relief agency Afad finally pulled the last body from the rubble a week after the disaster. Ahmad said his family might still be alive if they had arrived earlier in the city.
“It took them 48 hours to come, it was slower than everywhere else,” he said.
“They left us to die here, all hope is gone, life has ended here,” he added, his voice breaking and tears filling his eyes. “I have no words left.”
Every day is a struggle for survival for the father of two. “We lost our loved ones, for them it’s over, for those left the pain is only starting for us,” he said.
A town left behind
More than a week after the catastrophe, there is still little presence of government assistance in the city, home to Armenian, Alawite, Christian and Arab minorities.
Residents of Samandag say authorities have failed them. Much of the humanitarian aid that came to distribute food, medicine and clothes are co-ordinated and distributed by local NGOs and political and religious groups. The town’s mayor, they said, has not even shown up since the earthquake.
Yet the city has been devastated. In the centre, most of the buildings are reduced to ruins. The usually busy streets are now empty, filled with rubbish, broken glass and debris.
Most of the residents with families in other cities have left. Those who stayed are waiting for bodies to be pulled out or contemplating with grief what they have lost.
On the side of a heap of rocks, a woman is searching under the rubble of what used to be her house. “It’s a souvenir,” she said, showing children’s toys in her hands.
Looting is now taking place to add to the desolation.
“The broken windows here, they are not from the earthquake: I saw with my own eyes people entering damaged shops to steal anything they could find,” said Baris Yapar, a 27-year-old student from Samandag, pointing at a boutique with a pile of shoeboxes cluttering the entrance.
As he walks through deserted streets to where his grandfather's house once stood, a police officer asks him to leave, warning that the remaining buildings might collapse at any moment.
“Where were they when people were dying under the rubble?” he asked with frustration.
'I could still hear their voices'
Left on their own, civilians had no other choice but to dig through the rubble and carry their loved ones to the grave.
Baris's father, Habip Yapar, said they waited 60 hours before official emergency rescuers finally pulled out his parents' bodies from their collapsed building.
"We called everyone we could for help, NGOs, political parties. They said they were coming but no one showed up,” the father said. With no one to help, they had to dig themselves out of the collapsed house in the pouring rain.
“I could still hear their voices on the first day; they were alive,” he said.
When the rescue teams finally reached the town two days later, they did not have the appropriate equipment to delve through the debris.
"We gave them a generator, a driller and the other tools they needed,” Habip said.
Hours later, they finally accessed the bodies. But it was too late, his parents did not survive.
He said he could see his mother's corpse lying half outside the debris for hours before the rescuers could pull her out completely.
“They came so late, it's like they never came,” he said.
The family called the municipality for a funeral carriage but no one answered.
"We had to carry the corpses in body bags in the trunk of a car to the morgue,” Habip said.
A few days later, he returned to the morgue where he found a crowd of mourning families searching for their dead relatives to bury them. He had to open several body bags before finding those of his parents.
"We did everything on our own: first, we uncovered our dead, then we carried them to the grave,” Baris said.
The family slept in their vehicle in the car park in front of the quake-damaged house, around other makeshift settlements. Baris said they had to stay close by because of looting in the area.
"We are constantly watching in case someone tries to break in," he said.
He said they would soon move to a tent which his father is setting up.
"We also had to buy it ourselves thanks to parents and friends,” he said.
Frustration and despair
For Samandag residents, the slow emergency response from the central government raises painful questions.
They said Hatay province, unique in Turkey for its richness of culture and various sects, has been historically overlooked by authorities.
The Samandag municipality, they said, is affiliated with Turkey's main opposition party.
On social media, the dire situation sparked unconfirmed rumours that aid from associations belonging to the opposition were blocked, while officials from Samandag district were accused of stealing relief sent by the central authorities.
But as they are mourning their dead, some are cautious to engage in political speculation.
"I don't know why we are left behind,” said Habip. "I would rather think it's pure incompetence than discrimination. But the result is the same: we had to do everything on our own."
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
Uefa Nations League: How it works
The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.
The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.
Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.
Dubai World Cup nominations
UAE: Thunder Snow/Saeed bin Suroor (trainer), North America/Satish Seemar, Drafted/Doug Watson, New Trails/Ahmad bin Harmash, Capezzano, Gronkowski, Axelrod, all trained by Salem bin Ghadayer
USA: Seeking The Soul/Dallas Stewart, Imperial Hunt/Luis Carvajal Jr, Audible/Todd Pletcher, Roy H/Peter Miller, Yoshida/William Mott, Promises Fulfilled/Dale Romans, Gunnevera/Antonio Sano, XY Jet/Jorge Navarro, Pavel/Doug O’Neill, Switzerland/Steve Asmussen.
Japan: Matera Sky/Hideyuki Mori, KT Brace/Haruki Sugiyama. Bahrain: Nine Below Zero/Fawzi Nass. Ireland: Tato Key/David Marnane. Hong Kong: Fight Hero/Me Tsui. South Korea: Dolkong/Simon Foster.
CREW
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Results
5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash
6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami
7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar