People gather amid damaged buildings during iftar in the town of Tadef on the frontline between Russian-backed Syrian government forces and Turkish-backed Syrian rebel-held territory in northern Syria on April 18. Reuters
People gather amid damaged buildings during iftar in the town of Tadef on the frontline between Russian-backed Syrian government forces and Turkish-backed Syrian rebel-held territory in northern Syria on April 18. Reuters
People gather amid damaged buildings during iftar in the town of Tadef on the frontline between Russian-backed Syrian government forces and Turkish-backed Syrian rebel-held territory in northern Syria on April 18. Reuters
People gather amid damaged buildings during iftar in the town of Tadef on the frontline between Russian-backed Syrian government forces and Turkish-backed Syrian rebel-held territory in northern Syria

UN invites Syrian opponents to fresh constitutional talks


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The UN has invited the Syrian government and the opposition for the eighth round of talks, aimed at revising the war-torn nation's constitution.

The talks are slated to be held in Geneva from May 28 to June 3.

Geir Pedersen, the UN special envoy for Syria, told the UN Security Council that agreement on a revised constitution could lead to a political solution to the 11-year conflict, AP reported.

The seventh session of the Syrian Constitutional Committee ended on March 25, with delegations offering “at least some revisions to some of the texts presented,” he said.

A 2012 UN road map to peace in Syria approved by representatives of the UN, the Arab League, the EU, Turkey and all five permanent Security Council members calls for the drafting of a new constitution.

It ends with UN-supervised elections with all Syrians, including members of the diaspora, eligible to participate.

A Security Council resolution adopted in December 2015 unanimously endorsed the road map.

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.

A smaller, 45-member body would do the actual drafting, including 15 members each from the government, opposition and civil society.

It took until September 2019 for the committee to be formed and little progress has been achieved so far.

Mr Pedersen stressed to the council that air strikes have increased in the northwest, there have been intensified clashes around Afrin and the northeast, and continued exchanges of rocket fire and shelling across all frontlines, as well as improvised explosive devices, car bombs and other security incidents.

He urged the council to focus on Syria.

  • Twins Maha, right, and Mohammad Al Obaid, 11, were born in 2011, the year the Syrian war started. Displaced from Ras Al Ain in north-east Syria three years ago, they are pictured at a school on the outskirts of north-eastern city Hassakeh. All photos: AFP
    Twins Maha, right, and Mohammad Al Obaid, 11, were born in 2011, the year the Syrian war started. Displaced from Ras Al Ain in north-east Syria three years ago, they are pictured at a school on the outskirts of north-eastern city Hassakeh. All photos: AFP
  • Nimr Alaywi, 11, who was also displaced from Ras Al Ain three years ago, at a school near Hassakeh.
    Nimr Alaywi, 11, who was also displaced from Ras Al Ain three years ago, at a school near Hassakeh.
  • Amani Mahmud, 11, whose family fled Ras Al Ain, pictured at the school near Hassakeh. According to some estimates, 13.3 million Syrians have fled their homes since the civil war began on March 15, 2011.
    Amani Mahmud, 11, whose family fled Ras Al Ain, pictured at the school near Hassakeh. According to some estimates, 13.3 million Syrians have fled their homes since the civil war began on March 15, 2011.
  • Mohammad Issa, 11, who was also displaced from Ras Al Ain, at the school near Hassakeh.
    Mohammad Issa, 11, who was also displaced from Ras Al Ain, at the school near Hassakeh.
  • Assil Alaywi, 11, whose family also fled Ras Al Ain for Hassakeh three years ago. Ras Al Ain was the scene of heavy fighting for much of the conflict.
    Assil Alaywi, 11, whose family also fled Ras Al Ain for Hassakeh three years ago. Ras Al Ain was the scene of heavy fighting for much of the conflict.
  • Yazan Khodr, 11, at the school near Hassakeh, after his family fled Ras Al Ain. Various groups, including Syrian government forces, extremists and Kurdish fighters, vied for control of Ras Al Ain.
    Yazan Khodr, 11, at the school near Hassakeh, after his family fled Ras Al Ain. Various groups, including Syrian government forces, extremists and Kurdish fighters, vied for control of Ras Al Ain.
  • Liana Ali, 11, in the school building on the outskirts of Hassakeh.
    Liana Ali, 11, in the school building on the outskirts of Hassakeh.
  • Manaf Mahmud, 11, pictured at the school near Hassakeh. Around four million people, at least half of them displaced, now live in the northern region.
    Manaf Mahmud, 11, pictured at the school near Hassakeh. Around four million people, at least half of them displaced, now live in the northern region.
  • Ahmad Abderrazzak, 11, at the school near Hassakeh.
    Ahmad Abderrazzak, 11, at the school near Hassakeh.
  • Fatima Barkal, 11, at the school near Hassakeh.
    Fatima Barkal, 11, at the school near Hassakeh.
  • Ammar Al Khodr, 11, at the school near Hassakeh.
    Ammar Al Khodr, 11, at the school near Hassakeh.
  • Majd Hassan, 11, at the school near Hassakeh, north-east Syria.
    Majd Hassan, 11, at the school near Hassakeh, north-east Syria.
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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

Updated: April 27, 2022, 11:55 AM