• Damascus International Airport was hit by an Israeli air strike on June 10. AP
    Damascus International Airport was hit by an Israeli air strike on June 10. AP
  • Flights were halted after the strike caused 'sizeable damage' to its only operational runway, authorities said. AFP / ImageSat International
    Flights were halted after the strike caused 'sizeable damage' to its only operational runway, authorities said. AFP / ImageSat International
  • The runway will be operational 'within the next few days', Syria's transport minister told local media on June 12. AFP / ImageSat International
    The runway will be operational 'within the next few days', Syria's transport minister told local media on June 12. AFP / ImageSat International
  • Syria's Transportation Ministry said the air strike caused 'significant' damage to infrastructure and rendered the main runway unserviceable until further notice. The Syrian Observatory for Human Rights via AP
    Syria's Transportation Ministry said the air strike caused 'significant' damage to infrastructure and rendered the main runway unserviceable until further notice. The Syrian Observatory for Human Rights via AP

Flights resume at Syria's Damascus airport after Israeli air strike


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Flights resumed at Damascus International Airport in Syria on Thursday, almost two weeks after it was seriously damaged by an Israeli air strike.

Private Syrian carrier Cham Wings Airlines said four of its flights took off from the capital, bound for Iraq, Kuwait, Oman and the UAE.

The airport was hit by the air strike on June 10, leaving the main runway unusable and causing damage to infrastructure.

Flights have since been mostly diverted to the international airport in the northern city of Aleppo, Syria’s largest.

The airport is just south of Damascus, where Syrian opposition activists say Iran-backed militia are active and have arms depots.

Israel’s military has declined to comment on the air strike.

It has staged hundreds of strikes against targets in Syria over the years, but rarely acknowledges or discusses them. The airport strike marked a major escalation in Israel’s campaign, further ratcheting up tensions between Israel on one side and Iran and its Lebanese ally, the militant Hezbollah group, on the other.

Israel says its targets are the bases of Iran-allied militias, such as Hezbollah. The group has fighters in Syria on the side of President Bashar Assad’s government forces and ships arms believed to be bound for the militias.

On Tuesday, a Cham Wings Airlines flight from the UAE landed at an airport used by Russia’s military in the coastal province of Latakia in western Syria. The flight was the first to land at the airbase since the strike at Damascus airport.

It was also the first Syrian international flight to land there since Russia took it over after joining the war in Syria in September 2015, helping to tip the balance of power in favour of Mr Assad’s forces.

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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

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

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Updated: June 24, 2022, 4:50 AM