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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 -

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 -

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 -

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 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 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 -

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 -

Syrian Kurds flee their homes in the outskirts of Aleppo. AFP
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool Â
 Best Coach: Jurgen Klopp (Liverpool) Â
 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: Â 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
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.
While you're here
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
Sweet%20Tooth
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.

