Live updates: Follow the latest on the Syrian rebel advance
President Joe Biden on Sunday said the collapse of the Assad regime was a “fundamental act of justice” and that the US will work with all in the country, including the US-designated terrorist group Hayat Tahrir Al Sham, as Syria's next chapter is written.
In his first comments since rebels seized Damascus and president Bashar Al Assad fled to Moscow, Mr Biden described a moment of “considerable risk and uncertainty” for Syria. “But I also believe it’s the best opportunity in generations for Syrians to forge their own future,” he said from the White House.
The US has about 900 troops in Syria, most of them in the north-east, where they have been based for nearly a decade to help Kurdish forces fight ISIS. Mr Biden said he is “clear-eyed” that ISIS will try to take advantage of any vacuum to re-establish itself or create a safe haven.
“We will not let that happen,” he said, noting that US forces on Sunday had conducted dozens of air strikes in Syria on ISIS camps and operatives. The operation struck more than 75 targets using US Air Force planes including B-52s, F-15s and A-10s, US Central Command said.
The US “will support Syria's neighbours, including Jordan, Lebanon, Iraq and Israel, should any threat arise from Syria during this period of transition,” Mr Biden said. He said he will speak to regional leaders in the coming days.
A senior US administration official on Sunday said Washington is in contact with all Syrian groups, including Hayat Tahrir, which the UN has also designated as a terrorist group.
“It’s safe to say there’s contact with all Syrian groups as we work to do whatever we can to support the Syrians through the transition,” the official told reporters.
Hayat Tahrir leaders are "saying the right things so far, doing the right thing … we will intend to engage with them appropriately and with US interests in mind," the official added.
The group's leader, Abu Mohammed Al Jawlani – who has dropped his nom de guerre for his original name, Ahmad Al Shara – has sought to project a moderate stance and distance himself from his extremist past that includes fighting for an Al Qaeda affiliate.
The Biden administration, which ends with president-elect Donald Trump's inauguration on January 20, had until now maintained a cautious stance on its Syria messaging as Hayat Tahrir swept across Syria.
Mr Biden said the US would engage with "all Syrian groups … to establish a transition away from the Assad regime toward an independent … and sovereign Syria with a new constitution, and a new government that serves all Syrians".
ISIS threat
He said Mr Al Assad's fall from power was a direct result of Israel's attacks on Hezbollah and Iranian interests, and Ukraine's fight against Russia, both of which have been pressed with the “unflagging support of the United States”.
Mr Trump at the weekend gave early indications about his Syria policy, reflecting his “America First” stance.
He said on Truth Social on Saturday that the US should stay out of Syria’s conflict, and should have “nothing to do with” what comes next. He tried to withdraw US troops from Syria during his first term but military officials convinced him to let them stay, as they were crucial in preventing a resurgence of ISIS.
Frank McKenzie, a retired general and the former head of Centcom, said Mr Trump would have to take a "good, hard look" at his Syria policy when he takes office.
"Our interest in Syria is probably preventing violent extremist groups from being able to plan and execute attacks against our homeland and the homeland of our friends and partners abroad," Mr McKenzie told ABC.
Colin Clarke, a Syria expert and senior research fellow at The Soufan Centre, warned of the risks Syria faces as external and internal interests vie for influence.
Mr Al Shara is saying the "right thing" by promising not to allow Syria to be turned into a launch pad for terrorist groups.
But "are they going to be able to exercise a monopoly on the use of force over the entire country? I doubt it," Mr Clarke told The National. "There's other groups operating on Syrian soil. I would just urge caution that we're not really out of the woods here."
He said that Mr Biden's influence in the region is perceived as weak, so all eyes are on Mr Trump's administration, particularly in terms of negotiations with Turkey. Ankara wants the US out of north-east Syria and to stop backing the Kurds there.
Congressman French Hill, the Republican co-chair of the Syria Caucus, said: “Since the start of the war, we have only heard the demands of 'Assad or we burn the country'. Today, the country finally may have stopped burning.”
Mr Hill said that moving forward, Washington will “need to work with our regional partners to pursue the merits of UN Security Council Resolution 2254," which calls for a free and democratic Syria.
Gerry Connelly, a senior Democratic congressman, warned on Sunday that “revolutions often end with disappointment and suppression".
“There is a window to build a democratic Syria. But it is fragile,” he added.
Mouaz Moustafa, the executive director of the Washington-based Syrian Emergency Task Force who has lobbied forcefully for Syrian democracy, told The National he “doesn’t have the words to describe how he feels".
“The Syrians have their country back and the Syrians can finally build a democracy. True hope now is blooming in Syria.”
Mike McCaul, Republican chairman of the House foreign affairs committee, said: "There must be accountability for the egregious crimes committed by the Assad regime, Russia, Iran and Hezbollah against the Syrian people."
Austin Tice
Mr Biden also said the US believes journalist Austin Tice, who has been missing since his 2012 abduction in Syria, is thought to still be alive.
“We believe he is alive. We think we can get him back, but we have no direct arrangements to that yet,” he said. Earlier, Tice’s mother expressed optimism her son would be coming home, telling journalists he would need lots of “care and attention” when he is freed.
The US is offering a reward of up to $1 million for information leading directly to Tice's safe location and return.
At the UN, Secretary General Antonio Guterres called for international support to ensure that any political transition in Syria is “inclusive and comprehensive”.
"After 14 years of brutal war and the fall of the dictatorial regime, today the people of Syria can seize an historic opportunity to build a stable and peaceful future,” Mr Guterres said in a statement. “Syria’s sovereignty, unity, independence and territorial integrity must be restored.
Ellie Sennett and Adla Massoud contributed to this report from Washington and New York
PROFILE
Name: Enhance Fitness
Year started: 2018
Based: UAE
Employees: 200
Amount raised: $3m
Investors: Global Ventures and angel investors
Nayanthara: Beyond The Fairy Tale
Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni
Director: Amith Krishnan
Rating: 3.5/5
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Read more about the coronavirus
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
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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Countries offering golden visas
UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.
Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.
Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.
Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.
Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.
Dirham Stretcher tips for having a baby in the UAE
Selma Abdelhamid, the group's moderator, offers her guide to guide the cost of having a young family:
• Buy second hand stuff
They grow so fast. Don't get a second hand car seat though, unless you 100 per cent know it's not expired and hasn't been in an accident.
• Get a health card and vaccinate your child for free at government health centres
Ms Ma says she discovered this after spending thousands on vaccinations at private clinics.
• Join mum and baby coffee mornings provided by clinics, babysitting companies or nurseries.
Before joining baby classes ask for a free trial session. This way you will know if it's for you or not. You'll be surprised how great some classes are and how bad others are.
• Once baby is ready for solids, cook at home
Take the food with you in reusable pouches or jars. You'll save a fortune and you'll know exactly what you're feeding your child.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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
Skewed figures
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5