The Syrian government is violating international agreements on chemical weapons and obstructing inspectors from investigating allegations, the United States, France and Britain said on Monday.
Syria insists that its chemical weapons stockpile was handed over to the UN for disposal following a 2013 agreement.
Russia maintains that its Syrian ally did not use the prohibited weapons or violate the Chemical Weapons Convention, which Syria acceded to in 2013.
At the time, the US had threatened to attack Syria following a chemical weapons attack in Ghouta, a suburb of Damascus which was bombed with lethal Sarin gas after rebel groups took control of the area.
Hundreds of civilians - by some estimates more than 1,700 died in the attack.
Addressing a UN Security Council briefing on the issue, US Ambassador to the UN Richard Mills said that Syria had denied weapons inspectors visas to investigate alleged use of chemical weapons.
“Repeated and continued failures by the Assad regime to comply with its obligations under international law must not be tolerated,” Mr Mills said.
Inspectors from the Organisation for the Prohibition of Chemical Weapons (OPCW) have applied to visit sensitive sites in Syria but are awaiting permission.
Mr Mills, along with representatives from France and Britain, said that this was in breach of the 2013 UN Security Council Resolution 2118.
The resolution warned “that the use of chemical weapons constitutes a serious violation of international law,” and that “those responsible for any use of chemical weapons must be held accountable.”
“The Security Council should impose measures under Chapter VII of the UN Charter in response to Syria’s non-compliance with Resolution 2118. At this point, there can be no doubt, Mr President, that the Syrian government has repeatedly violated its international obligations,” Mr Mills said, referring to the president of the UN Security Council.
In The Hague, the OPCW also held a meeting on the delayed issuance of visas, where Britain's ambassador to the Netherlands Joanna Roper called on Syria to “explain” the fate of two chlorine cylinders identified as evidence in a chemical weapons attack on the town of Douma in 2018.
Damascus recently told the OPCW the two cylinders had been destroyed in an unspecified attack on one of its own chemical weapons facilities in June this year.
More than 40 people were killed in the Douma incident, prompting Western nations to unleash a barrage of missiles at three suspected chemical weapons facilities run by President Bashar Al Assad's regime.
OPCW director general Fernando Arias said the watchdog “noted with concern” the delays in discussions with Damascus.
The regulator would not send the inspection team to Syria unless it got visas for all members, he said.
Mr Arias added that Syria's declaration on its remaining chemical weapons “cannot be considered accurate and complete” due to what he called “gaps, inconsistencies and discrepancies that remain unresolved.”
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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
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