Members of the Hayat Tahrir Al Sham militant group in Syria run an obstacle course as they train for war. AFP
Members of the Hayat Tahrir Al Sham militant group in Syria run an obstacle course as they train for war. AFP
Members of the Hayat Tahrir Al Sham militant group in Syria run an obstacle course as they train for war. AFP
Members of the Hayat Tahrir Al Sham militant group in Syria run an obstacle course as they train for war. AFP

Syria may return to widespread fighting, UN warns


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Syria's simmering 11-year war is at risk of boiling over once again with a return to large-scale combat after several front lines across the country flared up in recent months, the United Nations warned on Wednesday.

Hundreds of thousands of people have died and millions made homeless since protests against President Bashar Al Assad in 2011 escalated into a civil war that drew in foreign powers and left Syria carved into zones of control.

“Syria cannot afford a return to larger-scale fighting, but that is where it may be heading,” said Paulo Sergio Pinheiro, chair of the UN's Syria commission.

Fighting has cooled in recent years after Iran and Russia helped Al Assad recapture 70 per cent of Syrian territory, the United States backed Kurdish fighters that defeated ISIS militants, and Turkey set up a buffer zone near its border.

But the United Nations said fault lines between various areas are starting to heat up.

“We had an idea at some point that the war was completely finished in Syria,” Mr Pinheiro said in Geneva. He added that incidents documented in the report proved this was not the case.

“Grave violations of fundamental human rights and humanitarian law” had increased across the country in the first six months of this year, the 50-page report found.

They included fighting and aerial bombardments in the country's north-east and north-west that left dozens of civilians dead and restricted access to food and water, the report said.

In government-held areas, the commission documented the deaths of former opposition leaders, house raids and continued torture and ill-treatment in detention centres.

Russian air strikes over opposition-held areas had increased even further in the last few months, said commissioner Hanny Megally.

“We are seeing increasing violence,” Mr Megally said.

It also documented more than a dozen Israeli strikes across Syria in the first six months of 2022, including an attack on Damascus International Airport that put the site out of commission for nearly two weeks.

The UN revealed on Wednesday that it had been unable to fly in humanitarian assistance to Syria during that time.

Separately, the United States announced an additional $756 million in humanitarian aid for Syria, which would be distributed across the country to provide food, shelter and other support to needy families.

The UN has said more people are in need in Syria than ever before, as an economic crisis further strains their ability to access basic goods and services.

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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. 

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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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. 

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Business Insights
  • As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses. 
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Updated: September 15, 2022, 11:26 AM