• Wife and daughter of one of Bashar Al Assad’s cousins arrested at Beirut airport
  • Silent rally calls for action on disappeared Syrians
  • Ukraine sends shipment of grain to Syria
  • Israeli jets struck seven crossing points along the Syria-Lebanon border
  • Iran denies interfering in Syria
  • Mission to defeat ISIS mission remains top US priority

  • Syrians search for relatives whom they believe were detained in secret cells beneath Sednaya prison near Damascus. EPA
    Syrians search for relatives whom they believe were detained in secret cells beneath Sednaya prison near Damascus. EPA
  • Rescue efforts to find prisoners at Sednaya prison continue. EPA
    Rescue efforts to find prisoners at Sednaya prison continue. EPA
  • Israeli soldiers in southern Syria. Reuters
    Israeli soldiers in southern Syria. Reuters
  • Mohammed Bashir, head of US-listed terrorist group Hayat Tahrir Al Sham's Salvation Government, at a press conference in the rebel-held northwestern Syrian city of Idlib in November. AFP
    Mohammed Bashir, head of US-listed terrorist group Hayat Tahrir Al Sham's Salvation Government, at a press conference in the rebel-held northwestern Syrian city of Idlib in November. AFP
  • Crowds gathering at Saadallah Al Jabiri Square in Aleppo. AP
    Crowds gathering at Saadallah Al Jabiri Square in Aleppo. AP
  • Senior insurgent commander Abu Mohammed Al Julani addresses a crowd at Ummayad Mosque in Damascus. Reuters
    Senior insurgent commander Abu Mohammed Al Julani addresses a crowd at Ummayad Mosque in Damascus. Reuters
  • Members of the Syrian government security forces are herded into a field by gunmen in Homs, Syria. EPA
    Members of the Syrian government security forces are herded into a field by gunmen in Homs, Syria. EPA
  • A hall inside the presidential palace gutted by fire after Syrian rebels took over Damascus. EPA
    A hall inside the presidential palace gutted by fire after Syrian rebels took over Damascus. EPA
  • A Syrian rebel fighter fires rounds as people celebrate in Homs after the city's liberation from the stranglehold of the Assad regime. AFP
    A Syrian rebel fighter fires rounds as people celebrate in Homs after the city's liberation from the stranglehold of the Assad regime. AFP
  • People gather to celebrate the Syrian government's fall at a mosque in Istanbul, Turkey. AP
    People gather to celebrate the Syrian government's fall at a mosque in Istanbul, Turkey. AP
  • People gather around Umayyad Square in Damascus. AFP
    People gather around Umayyad Square in Damascus. AFP
  • Rebel fighters cheer from the back of a pick-up truck at Umayyad Square having stormed into the centre of Damascus, Syria. AFP
    Rebel fighters cheer from the back of a pick-up truck at Umayyad Square having stormed into the centre of Damascus, Syria. AFP
  • Syrian government forces cross the border into Iraq at Al Qaim. Reuters
    Syrian government forces cross the border into Iraq at Al Qaim. Reuters
  • A multi-barrel rocket launcher fires at regime troops, in the northern outskirts of Syria's west-central city of Hama. AFP
    A multi-barrel rocket launcher fires at regime troops, in the northern outskirts of Syria's west-central city of Hama. AFP
  • Syrian Kurds flee their homes in the outskirts of Aleppo. AFP
    Syrian Kurds flee their homes in the outskirts of Aleppo. AFP

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

FIXTURES

Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy

Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa

Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand

Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji

Griselda
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Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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

Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

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THE BIO

Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.

Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.

She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.

She is the youngest of three children, and has a brother and sister.

Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring  the natural world.

Updated: December 29, 2024, 6:11 AM