Syria’s government and opposition have agreed to start drafting constitutional reforms, the UN envoy to Syria announced on Sunday, in a major step after a nine-month hiatus in talks.
UN special envoy for Syria Geir Pedersen did not say what was behind the agreement or offer details of what comes next. The drafting sessions formally begin on Monday.
Mr Pedersen on Sunday met the co-chairs of a committee that includes figures from President Bashar Al Assad’s regime, the opposition, exiles and civil society representatives.
They sat together for the first time to discuss how to proceed and plans for the week ahead, he said.
Thirty representatives divided between the two sides, along with 15 members of civil society, will be meeting with Mr Pedersen in Geneva until Friday.
“I have been negotiating between the parties to establish a consensus on how we are going to move forward," he said. "I am very pleased to say we have reached such consensus.
“My appeal for the 45 is that we work as we have agreed to, and that we now start the drafting process of the constitutional committee,” he said.
The last round of talks ended in January without progress. Mr Pedersen announced late in September an agreement on “methodology” for a sixth round.
It is based on three pillars: respect for rules of procedure; the submission of texts of “basic constitutional principles” before the meeting; and regular meetings of the co-chairs with him before and during the meeting.
Syria’s 10-year conflict has killed more than 350,000 people and displaced half of the country’s 23 million population, including more than 5 million refugees now mostly in neighbouring countries.
At a Russia-hosted Syrian peace conference in January 2018, an agreement was reached to form a 150-member committee to draft a new constitution.
The 2012 UN road map to peace in Syria calls for the drafting of a new constitution and ends with UN-supervised elections with all Syrians, including members of the diaspora, eligible to participate.
After the fifth round of negotiations failed late in January, Mr Pedersen hinted that the Syrian government delegation was to blame for the lack of progress.
The US and other western allies accused Mr Al Assad of deliberately stalling and delaying the drafting of a new constitution until after presidential elections, to avoid a UN-supervised vote as called for by the Security Council.
Late in May, Mr Al Assad was re-elected in what the government called a landslide for a fourth seven-year term. The West and his opposition described the election as illegitimate and a sham.
Mr Pedersen said the need for “a genuine intra-Syrian dialogue” was reportedly discussed by Mr Al Assad and Russian President Vladimir Putin recently in Moscow, “and through this, a genuine process of Syrian political reform".
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
