The National gains rare access to Russia's Syrian airbase as negotiations with rebels begin


Nada Maucourant Atallah
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Russia and Hayat Tahrir Al Sham (HTS), the rebel group that led the toppling of Bashar Al Assad's regime, have begun negotiations over Moscow's military presence in Syria in a "positive atmosphere", marking an unprecedented diplomatic shift between the two former enemies.

“We are at the first step of negotiations," an HTS source familiar with the talks told The National on Monday.

"People are trying hard to stop the bloodshed; they would like to build a new life and move forward. We are forced to repair relations, the country is dead, and people are very poor,” said the source.

Russia maintains strategic military assets in Syria, including the Hmeimim airbase in Latakia and the Tartous naval facility – both of which have been thrown into question by the ousting of Mr Al Assad, a long-time ally of Russia. The National gained rare access to the Hmeimim airbase on Monday and conducted interviews with a Russian military representative who confirmed that HTS and Russia established communication last week in an amicable atmosphere.

“We don’t feel unsafe now with the new government, and we want to have friendly relations as it will soon be legitimate,” the military representative said. Until Mr Al Assad’s fall, Russia viewed HTS as a terrorist group and had fought rebel groups for nearly a decade during the Syrian civil war.

HTS is made up mainly of groups from the extremist organisation Jabhat Al Nusra, which was linked to Al Qaeda. It shed its ties with Al Qaeda in 2016 and rebranded itself as Hayat Tahrir Al Sham, after a purge undertaken by the group's leader Ahmad Al Shara, formerly known by the nom de guerre Abu Mohammed Al Jawlani.

The former president fled with his family to Moscow. On Monday, he said in a statement that his exit was "not planned" and that he was forced to leave after being evacuated from Russia's Hmeimim base. However, the Russian representative denied that Mr Assad or any security officials left via the airbase.

We don’t feel unsafe now with the new government, and we want to have friendly relations
Russian military official

The continuing negotiations centre on the two bases, which Russia is keen to retain due to their strategic importance. The Tartus naval facility, Russia’s only repair and supply hub in the Mediterranean, was leased from the Syrian regime for 49 years in 2017. The Hmeimim airbase, a crucial hub for Russian military operations in the Middle East and Africa, has served as the main base for its air campaign in Syria since 2015.

“There are no red lines; this is based on interests, not ideology,” the HTS source said. Negotiations over the Tartous port appear to be progressing, with HTS sources saying the group cannot “cancel the port lease". The source confirmed that "any new regime has to respect it".

While the future of the Hmeimim airbase is still under negotiation, HTS has shown signs of openness as it pushes for international recognition and seeks new allies. Meanwhile, the T4 airfield – another Russian military base in Homs – has been emptied, with Russian forces consolidating at Tartous and Hmeimim. The National observed dozens of tanks and military vehicles bearing Russian flags moving to the two bases.

A Russian military representative said no forces have left Syria, describing the movements as an internal redeployment pending an official decision. “It’s not a withdrawal; we’re just performing military duties."

With negotiations in progress, it remains unclear what concessions Syria might seek in return. The HTS source indicated that the group plans to request Russia extradite Mr Assad, and others wanted for war crimes, to Syria or the International Criminal Court (ICC), though they are not optimistic that this demand will be met.

An economic incentive may be on the table. Russia, the world’s largest wheat exporter, suspended wheat shipments to Syria following Mr Assad’s removal. HTS, however, appears to be keeping its options open as it refines its diplomatic alliances.

“Ukraine can provide wheat, but we have options: the leadership is thinking we need to balance between powers," said the HTS sources.

Russian forces are currently deployed at the Latakia International Airport base, which is now closed and sits adjacent to the military airfield and typically shares its facilities.

The airport director Ziad Tawil said he hopes it will reopen soon for commercial flights.

Inside the facility, Russian forces said they have a “good” relationship with HTS. “Our relations with HTS are good,” the Russian representative said. “We have contact and communication with the new government head, and neither side is provoking the other”.

An HTS fighter, who joined The National’s tour of the facility, was seen trying a vape offered by a Russian soldier. The two chatted casually, despite the language barrier. At one point, the fighter snapped a selfie inside the base — a scene unimaginable just a week ago.

The ground leading to the airport entrance is strewn with uniforms and weapons left behind by Syrian regime soldiers who fled without resistance. But Russian soldiers said they were “not worried about an attack” during the rebels' offensive.

Members of the Russian military gather by their vehicles near a mast flying the Russian flag at the port of Tartus. AFP
Members of the Russian military gather by their vehicles near a mast flying the Russian flag at the port of Tartus. AFP

“We speak to each other under military conditions. They are military personnel, and so are we,” the Russian source said.

HTS and the Russian representative confirmed that the group escorted Russian forces from the T4 airbase in Homs to Hmeimim airbase to protect them from local groups. This came after the Russians requested help due to worsening conditions, including shortages of food and medicine.

HTS is now faced with the challenge of reconciling its pursuit of new allies with anti-Russian sentiment among some of the population, given Russia’s extensive military intervention in support of Mr Al Assad's forces. Outside the facility, an HTS fighter guarding the entrance called the Russians “terrorists”.

“They all need to leave, yallah, back to Russia. They bombed us – not the military, but civilians,” he said.

The HTS source stated that “we do not forget Russia’s role in bombing innocent civilians and destroying children’s dreams". However, "we will rise above our wounds and strive to build relationships with regional countries that can help the Syrian people recover and rebuild”.

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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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Updated: December 17, 2024, 2:00 PM