US troops patrol near oil wells in Syria's Hasakah province, on June 14, 2023. AFP
US troops patrol near oil wells in Syria's Hasakah province, on June 14, 2023. AFP
US troops patrol near oil wells in Syria's Hasakah province, on June 14, 2023. AFP
US troops patrol near oil wells in Syria's Hasakah province, on June 14, 2023. AFP

Iranian-backed forces attack US Kurdish allies in eastern Syria


Khaled Yacoub Oweis
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Arab tribal groups supported by the Syrian military and Iran have attacked areas held by a Kurdish-led militia in the oil-producing region of eastern Syria, in a challenge to US influence in the area, local sources said on Wednesday.

Two civilians were killed and five others were wounded in Deir Ezzor, the US-backed Syrian Democratic Forces said.

The violence comes amid an escalation in tension in the region over the war in Gaza, particularly between allies of Iran and the US.

The SDF said the fighting is ongoing with “Syrian regime-backed mercenaries”.

Tribal forces, led by a pro-Iranian militia called Lions of Okaidat, overran the towns of Gharanij and Um Al Hamam on the Euphrates River, a Syrian government official told The National.

The militia, like many pro-Iranian paramilitary groups, was set up by Iran's Islamic Revolutionary Guard Corps, three years ago.

The force includes disgruntled fighters from other tribes who participated in a failed uprising last year against the SDF militia, which is dominated by Kurdish fighters.

Deir Ezzor is divided between a US sphere of influence and areas jointly controlled by the Syrian army and pro-Iranian militias.

However, the US zone is responsible for most of Syria's oil and wheat production.

The SDF rules areas where two of the country's key oil and gasfields – Al Omar and Conoco – are situated.

Muhannad Katee, a Syrian researcher who specialises in the east of the country, said that unlike the popular uprising last year, the movement is “the work of Iran”.

“It is aimed at putting pressure on US forces,” he said. “I think the people see it as an Iranian move and it will fizzle down.”

Syrian media outlets opposed to President Bashar Al Assad reported that the US military has sent reinforcements to a base in Al Omar oilfield, one of the largest in Syria. The field is situated around 15km from the main areas where the pro-Iranian fighters are battling the SDF.

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Spending an excessive amount of time on the phone.

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Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

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

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