• The children of Hussein Mahmoud, an internally displaced farmer, sit together inside a tent in the opposition-held Idlib, Syria. Reuters
    The children of Hussein Mahmoud, an internally displaced farmer, sit together inside a tent in the opposition-held Idlib, Syria. Reuters
  • An internally displaced Syrian woman receives a parcel of humanitarian aid in the opposition-held Idlib, Syria. Reuters
    An internally displaced Syrian woman receives a parcel of humanitarian aid in the opposition-held Idlib, Syria. Reuters
  • An aerial view shows tents at a camp for internally displaced people in northern Idlib, Syria. Reuters
    An aerial view shows tents at a camp for internally displaced people in northern Idlib, Syria. Reuters
  • Children run near tents at a camp for internally displaced people in northern Idlib, Syria. Reuters
    Children run near tents at a camp for internally displaced people in northern Idlib, Syria. Reuters
  • A child covers her head from the sun with a notebook as she attends a class conducted by Muheeb al-Essa, 27, a teacher at a camp for internally displaced people in northern Idlib, Syria. Reuters
    A child covers her head from the sun with a notebook as she attends a class conducted by Muheeb al-Essa, 27, a teacher at a camp for internally displaced people in northern Idlib, Syria. Reuters
  • A child writes on a fence of a tent as she attends a class conducted by Muheeb al-Essa, 27, a teacher at a camp for internally displaced people in northern Idlib, Syria. Reuters
    A child writes on a fence of a tent as she attends a class conducted by Muheeb al-Essa, 27, a teacher at a camp for internally displaced people in northern Idlib, Syria. Reuters
  • People wait as staff from the "Syria Immunization Group" NGO register patients with chronic diseases to receive the COVID-19 AstraZeneca vaccine at a camp for the internally displaced near Marret Misrin town, in the north of Syria's rebel-held Idlib governorate. AFP
    People wait as staff from the "Syria Immunization Group" NGO register patients with chronic diseases to receive the COVID-19 AstraZeneca vaccine at a camp for the internally displaced near Marret Misrin town, in the north of Syria's rebel-held Idlib governorate. AFP
  • People enter a tent turned into a vaccination centre as medics from the "Syria Immunization Group" NGO administer the COVID-19 AstraZeneca vaccine to patients with chronic diseases, at a camp for the internally displaced near Marret Misrin town, in the north of Syria's rebel-held Idlib governorate. AFP
    People enter a tent turned into a vaccination centre as medics from the "Syria Immunization Group" NGO administer the COVID-19 AstraZeneca vaccine to patients with chronic diseases, at a camp for the internally displaced near Marret Misrin town, in the north of Syria's rebel-held Idlib governorate. AFP

UN resolution aims to strike Syria aid deal amid growing hunger


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A draft UN Security Council resolution circulated on Friday would authorise the delivery of humanitarian aid to Syria across the borders of Turkey and Iraq, but Syria’s close ally Russia holds the key to its adoption.

Russia has come under intense pressure from the UN, US and others who warn of dire humanitarian consequences for over a million Syrians if all border crossings are closed.

Millions of Syrians are struggling, and without urgent action, millions more will be cut off from food, clean water and medicine

Russia says aid should be delivered across conflict lines within Syria to reinforce the state's sovereignty over the entire country.

The Security Council approved four border crossings when deliveries began in 2014, three years after the start of the Syrian conflict.

But in January 2020, Russia used its veto threat in the council to limit aid deliveries to two border crossings, and in July 2020, its veto threat cut another. So today, aid can only be delivered through the Bab Al Hawa crossing from Turkey to Syria’s rebel-held north-west, and its mandate ends on July 10.

The draft resolution circulated by Norway and Ireland and obtained by The Associated Press would keep the Bab Al Hawa crossing and restore aid deliveries through the Al Yaroubiya crossing point from Iraq in the mainly Kurdish-controlled northeast that was closed in January 2020. It would also end the six-month mandate Russia insisted on and restore a one-year mandate.

Children attend a class conducted by Muheeb Al Essa, 27, a teacher at a camp for internally displaced people in northern Idlib, Syria, June 10, 2021. Reuters.
Children attend a class conducted by Muheeb Al Essa, 27, a teacher at a camp for internally displaced people in northern Idlib, Syria, June 10, 2021. Reuters.

Security Council experts are expected to discuss the proposed resolution early next week.

The one-page draft resolution states that “the devastating humanitarian situation in Syria continues to constitute a threat to peace and security in the region.”

Former UN humanitarian chief Mark Lowcock, who just stepped down, told the council last month that delivering aid across conflict lines cannot replace cross-border deliveries and called the cross-border operation at Bab Al Hawa “a lifeline.”

Rising aid deficit 

If it isn’t reauthorised, he warned, food deliveries for 1.4 million people every month, millions of medical treatments, nutrition for tens of thousands of children and mothers and education supplies for tens of thousands of students will stop.

US Ambassador Linda Thomas-Greenfield, who recently visited the Bab Al Hawa crossing, expressed disappointment that the resolution “falls short” of the three crossings the United Stated is seeking to restore. She said a second crossing from Turkey to the northwest at Bab Al Salam that was closed in July 2020 should also be restored.

Since then, she said, not a single cross-line convoy has reached Idlib in the rebel-held northwest. And she said since Al Yaroubiya was closed, “needs have risen 38 per cent in northeast Syria.”

“Millions of Syrians are struggling, and without urgent action, millions more will be cut off from food, clean water, medicine and Covid-19 vaccines,” Ms Thomas-Greenfield said. “The situation is devastating and will only get worse if we don’t act.”

David Miliband, president and CEO of the International Rescue Committee, welcomed efforts to continue aid to the northwest and restore deliveries to the northeast but also expressed concern that the resolution didn’t also seek to restore deliveries through Bab Al Salam. He called the crossing from Turkey “a direct gateway” to northern Aleppo, which is home to 800,000 displaced people.

“Violence and insecurity have previously forced Bab Al Hawa … to close, jeopardising the timely delivery of aid to millions of Syrians,” he said, calling on the Security Council to “maximise the number of crossing points, and access to aid, as a matter of urgency.”

Terrorist control 

Russia’s Foreign Minister Sergey Lavrov accused the strongest militant group in the northwest, Hayat Tahrir Al Sham, of blocking cross-line humanitarian convoys “with the connivance of Ankara.”

Mr Lavrov accused Western donors, who are the major providers of humanitarian aid to Syria, of “blackmailing,” by threatening to cut humanitarian financing for Syria if the mandate for Bab Al Hawa is not extended.

“We consider it is important to resist such approaches,” he said in a recent oral statement conveyed to UN Secretary-General Antonio Guterres and obtained Tuesday by AP.

Russia’s UN Ambassador Vassily Nebenzia insisted on Wednesday that aid can and should be delivered across conflict lines in Syria and accused the UN and the West of doing nothing to promote such deliveries during the past year.

Unless Western nations “both in words and deeds prove their commitment to this goal,” he warned that there is no point in speaking about renewing the mandate for the one remaining border crossing from Turkey to northwest Idlib at Bab Al Hawa.

“We still have some time before the `D-Day’. Hopefully it will not be wasted,” Mr Nebenzia said.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Remaining fixtures
  • August 29 – UAE v Saudi Arabia, Hazza bin Zayed Stadium, Al Ain
  • September 5 – Iraq v UAE, Amman, Jordan (venue TBC)
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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 consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Brief scores:

England: 290 & 346

Sri Lanka: 336 & 243

The Africa Institute 101

Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction. 

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

UAE currency: the story behind the money in your pockets
The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;

3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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