A Kurdish-led Syrian Democratic Forces fighter at a damaged part of the defense wall of Gweiran Prison in Hassakeh. AP
A Kurdish-led Syrian Democratic Forces fighter at a damaged part of the defense wall of Gweiran Prison in Hassakeh. AP
A Kurdish-led Syrian Democratic Forces fighter at a damaged part of the defense wall of Gweiran Prison in Hassakeh. AP
A Kurdish-led Syrian Democratic Forces fighter at a damaged part of the defense wall of Gweiran Prison in Hassakeh. AP

ISIS using children as human shields in Syria clashes, say Kurdish forces


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Kurdish forces locked down a Syrian city on Monday to trap ISIS fighters who attacked a prison there five days earlier, as the death toll from fierce battles inside and around the jail exceeded 150.

The Kurdish-led Syrian Democratic Forces (SDF) said militants were using hundreds of minors as human shields inside Ghwayran jail in the north-eastern city of Hassakeh. As many as 45,000 residents of the town have fled the fighting, the UN said.

Unicef, the UN children's' agency, called for the protection of about 850 minors detained inside the jail, some as young as 12, warning that they could be “harmed or forcibly recruited” by ISIS.

“As fighting continues, the risk for children increases, including to be harmed or forcibly recruited. Violence might also spread to other prisons, inside the camps and local communities,” Bo Viktor Nylund, Unicef's Syria representative, said in a statement.

“Children in the Ghwayran prison are children and have the right to access restorative justice procedures. We call for the release of children from prison,” he said, adding that detention for children should be a measure of last resort.

The SDF said its advances inside the prison where stymied by the use of hundreds of minors as human shields by ISIS members holed up in a dormitory.

It said the adolescents, who had been detained because of suspected links to the terrorist organisation, were being kept in a “rehabilitation centre” in the jail.

The SDF has been holding thousands of suspected ISIS members in Ghwayran and other detention centres since ISIS was defeated in Syria in 2019. Many of them came to join ISIS from other countries in the region and the West.

Letta Tayler, a counterterrorism lead at Human Rights Watch, said the standoff was an “entirely predictable and avoidable” consequence of countries outsourcing responsibility for their citizens.

“If any of these boys die, some of their blood will be on their home countries’ hands,” she said.

More than 100 ISIS fighters stormed Ghwayran prison late on Thursday, using suicide lorry bombs and heavy weapons, setting off days of clashes inside the jail and in the surrounding neighbourhoods.

The fighting died down on Sunday evening as the US-backed SDF consolidated control over areas around the jail and declared the entire city locked down for a week.

“To prevent terrorist cells from escaping, the Kurdish administration in north-east Syria announces a complete lockdown on areas inside and outside Hassakeh city for a period of seven days starting on January 24,” the authorities said.

Businesses were ordered to close with the exception of essential services, such as clinics, bakeries and fuel distribution centres.

Fighters belonging to the Kurdish-led Syrian Democratic Forces cross a street during clashes with ISIS in the north-eastern city of Hassakeh on Sunday. Photo: AFP
Fighters belonging to the Kurdish-led Syrian Democratic Forces cross a street during clashes with ISIS in the north-eastern city of Hassakeh on Sunday. Photo: AFP

Civilians were sheltering in their homes on Monday as Kurdish fighters backed by the US-led coalition combed the area for militants in hiding, said an AFP correspondent.

The SDF set up several checkpoints at the entrances to Hassakeh, with even tighter security measures imposed in neighbourhoods adjacent to the jail, the correspondent said.

The Britain-based Syrian Observatory for Human Rights said on Monday that a precarious lull in fighting continued to hold as some militants refused to surrender.

It raised the death toll from the clashes to 154, since Thursday, including 102 militants, 45 Kurdish fighters and seven civilians.

In other parts of Syria's north-east region under the Kurdish administration's control, a 12-hour overnight curfew was set to go into force from 6pm on Monday.

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Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

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

if you go
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The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

RIDE%20ON
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Updated: January 24, 2022, 2:53 PM