A drone strike in northern Syria killed a suspected ISIS member on Monday, a war monitor and an AFP reporter have said.
The attack came days after US forces said they had targeted ISIS officials in a series of raids in the country.
Two explosions hit near the Turkish-held border-town of Tal Abyad in northern Syria, residents and the reporter said.
The Britain-based Syrian Observatory for Human Rights said a drone strike had targeted a suspected member of the group, who was killed while on a motorbike.
"I heard aircraft and then a first strike followed by a second one less than a minute later," resident Ismail Al Barho told AFP.
"I came to the site of the strikes and found a charred body."
He said a civilian was also wounded.
Another resident identified the dead man as Ammar Al Yehya Ibn Ali, a 35-year-old Syrian known to have been a former member of ISIS.
The resident spoke on the condition of anonymity.
Monday's strike came after the US Central Command (Centcom) said it had carried out a raid in north-east Syria on Thursday, targeting an ISIS official known to be involved in the smuggling of weapons and fighters.
It said later the same day it had launched another air strike that killed two senior ISIS members.
Hiding out
Washington first deployed troops in north-east Syria in 2014 as part of a coalition to combat the ISIS.
When they terrorist group lost the last territory they controlled after a military onslaught backed by the US-led coalition in March 2019, the remnants of ISIS in Syria retreated mostly into desert hideouts.
They have since used these hideouts to ambush Kurdish-led forces and Syrian government troops, while also continuing to mount attacks in Iraq.
In July, the Pentagon said it had killed Syria's top ISIS member in a drone strike in the north of the country. Centcom said he had been "one of the top five" ISIS leaders.
That attack came five months after a night raid by the US on the town of Atme, which led to the death of ISIS leader Abu Ibrahim Al Hashimi Al Qurashi.
US officials said Al Qurashi, his wife and two children were all killed when he detonated a bomb to avoid capture.
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One-and-a-half out of five stars
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
