A Syrian soldier searches through documents outside the Mezzeh airbase, near Damascus, after rebels ousted president Bashar Al Assad. EPA
A Syrian soldier searches through documents outside the Mezzeh airbase, near Damascus, after rebels ousted president Bashar Al Assad. EPA
A Syrian soldier searches through documents outside the Mezzeh airbase, near Damascus, after rebels ousted president Bashar Al Assad. EPA
A Syrian soldier searches through documents outside the Mezzeh airbase, near Damascus, after rebels ousted president Bashar Al Assad. EPA

Iraq sends Syrian soldiers who fled rebel offensive back to their country


Sinan Mahmoud
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Iraqi authorities have started to send Syrian soldiers who fled an offensive that toppled president Bashar Al Assad back to their country.

More than 2,000 Syrian troops crossed into Iraq with their weapons and equipment, as rebels led by Hayat Tahrir Al Sham advanced on Damascus. After handing their weapons to Iraqi authorities, the soldiers were placed in a camp in the town of Rutba, in western Anbar province.

"The competent Iraqi authorities began on Thursday to return the Syrian soldiers to their country," said Brig Gen Muqdad Miri, spokesman for the Interior Ministry and the Security Media Cell. "The operation was carried out after co-ordination with the concerned Syrian authorities."

The handover took place at Al Qaim border crossing, in western Iraq.

On November 27, rebels led by HTS launched a lightning offensive that ended on December 8 when they entered Damascus and toppled Mr Al Assad's regime. The former president fled to Moscow, where he was granted asylum, along with his family, on humanitarian grounds, ending more than five decades of his family's rule.

In the past 10 days, HTS has appointed a new interim government and urged Syrians abroad, some displaced for more than a decade, to return to their homeland. It also allowed former Syrian soldiers who served under Mr Al Assad's regime to reconcile their status with the interim government. The plan is to register their details so they can obtain new identity cards, allowing them to live freely and move around the country.

Life in Damascus is steadily returning to normal. Schools have reopened and social services are being restored. Foreign embassies are also reopening. Several foreign delegations have travelled to the Syrian capital for talks with the country’s new leaders.

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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. 

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Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

Updated: December 19, 2024, 1:07 PM