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Samira Abdel Reza last saw her siblings eight years ago. Her family was separated when the Syrian army took over Ghouta – a rebel-held area in the suburbs of Damascus that fell victim to deadly chemical attacks.
After years of displacement, separation, and the loss of more than a dozen family members, they finally reunited in an atmosphere filled with overwhelming joy, which they struggled to put into words. “There is no better feeling. Now we’re happy, now we’re glad."
There is nothing better than this, Ms Abdel Reza repeated with a big smile, moments before embracing her relatives.
But words were not needed. Smiles, long embraces, the celebratory zaghareet – the high-pitched ululation used by women in the region – and the tears of joy tell of their happiness of being together again and the pain of having been apart.
Ms Abdel Reza said the house had not been this full since the Syrian civil war started. “People have come back. And we will celebrate, stay with us, you'll see."
Some members of the Abdel Reza family have remained in Ghouta, like Samira. Others left for Turkey, including her children, while others fled to Idlib.
As the rebels took control of Damascus on Sunday, ending five decades of Al Assad rule over the country, many families like the Abdel Reza family hope to finally reunite, bringing an end to their exile.
For years, many Syrians feared returning to their hometowns, afraid of being arrested. That fear is now gone. “This is my brother,” a man said, sobbing, as a woman showered him with pink flowers. Children had grown into young adults, barely recognisable to the older generation.
Some began to dance while cheerful Arabic music played in the background, covered by relentless celebratory gunfire. A man embraced one of his relatives in a military uniform, who dropped his weapon to welcome the emotional hug.
Returning to normal lives
Some of those returning to Ghouta that day are fighters from the northern front while others are simple civilians. Abu Bilal, Samira’s brother, has been fighting the government forces for more than a decade. This is his first time seeing his town – or what is left of it – in six years.
The drive through Ghouta felt like the end of the world. The town, heavily bombarded by the Assad regime, lies in ruins. Collapsed buildings line the deserted roads. Rubble from almost a decade ago remains untouched, while rockets from past attacks litter the floors of empty houses. Bodies, now likely skeletons, are still buried beneath piles of debris, Abu Bilal said. Ghouta, it feels, has been frozen at the darkest moment of the civil war.
Abu Bilal, who used to run a restaurant, said he took up arms to “defend his country and his children". He fought in Douma, the last rebel-held town in Eastern Ghouta, where he said he survived chemical attacks.
“They bombed us with chemicals, five days before we left, they killed mostly women and children, no one could take their corpses out, they stayed in their houses, in cars."
The Syrian people will rebuild with their own hands
Abu Bilal,
Syrian rebel
In 2023, the world chemical weapons watchdog said that the Syrian regime was responsible for carrying out a poison gas attack in Douma that killed 43 people.
Abu Bilal was among the thousands sent from Eastern Ghouta to Idlib in 2018 as part of a deal with the Assad regime, which included fighters and civilians. Abu Bilal said he never doubted that the day of his return would come. “I had faith in God that I will come back."
Now that the fight is over, he wants to return to civilian life. “When the army will be appointed, we will surrender our weapons, we have one wish: returning to our normal lives”.
But first Syrians have to rebuild. “The Syrian people will rebuild with their own hands," he said. He pointed to a barren landscape. “Here in Ghouta, there were only trees, you see here, when you used to walk in the shade.”
“Come back in a year and you will see – we will make it green again.”
Tips for SMEs to cope
- Adapt your business model. Make changes that are future-proof to the new normal
- Make sure you have an online presence
- Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
- Open communication with customers to see how they are coping and be flexible about extending terms, etc
Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
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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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