Israel appears to be gearing up for an open-ended occupation of Syrian territory it invaded after the fall of former president Bashar Al Assad, with senior officials hinting that long-term military control of the area is vital for national security.
Prime Minister Benjamin Netanyahu said on Tuesday his country would remain inside the UN-patrolled buffer zone, which was established in 1974, “until another arrangement can be found that guarantees Israel’s security”. The zone separates the Israeli-occupied Golan Heights from Syrian-controlled territory.
Despite early insistence that the move would be temporary, more recent comments from Israeli leaders about the strategic importance of the area and the duration of the military operation there have led to fears that Israel could be preparing to seize the area.
Mr Netanyahu made his announcement from on top of Mount Hermon – Jebel Al Sheikh in Arabic – strategic high ground that has become a symbol of decades of Israeli tensions with Syria. He said the area’s “importance to Israel’s security has only been reinforced in recent years, and especially in recent weeks, with the dramatic events taking place below us here in Syria”. His trip made him the first sitting Israeli premier to enter Syrian territory.
Defence Minister Israel Katz, who joined Mr Netanyahu, said Mount Hermon was “the eyes of the state of Israel to detect near and far threats”.
“We will remain here for as long as it is needed,” added Mr Katz.
Earlier in the day, Deputy Foreign Minister Sharren Haskel described Hayat Tahrir Al Sham leader Ahmad Al Shara, whose forces led the overthrow of Mr Al Assad on December 8, as “a wolf in [sheep’s] clothing”, in the some of the most direct comments yet from the Israeli government about Syria’s new leadership.
HTS was formerly affiliated with Al Qaeda and is designated as a terrorist organisation by the UN and many governments. Despite a number of statements from its leadership suggesting the group does not want to fight Israeli forces, concerns are nonetheless high in Israel that post-Assad chaos in Syria could lead to the emergence of a destabilising, extreme Sunni government on its borders.
Last week, as Israeli troops entered the buffer zone amid condemnation from the international community, particularly Arab states, Mr Netanyahu said the occupied Golan Heights would be Israeli “for eternity”. However, he did not clarify whether he was referring solely to areas occupied by Israel since the 1967 Arab-Israeli War, or to the buffer zone as well.
Israel’s military strongly denied intentions to occupy the zone in the long-term, but some officials, including government ministers, made the case early on for a land grab.
Diaspora Affairs Minister Amichai Chikli, a member of Mr Netanyahu’s Likud party, said Israel should “establish a new defensive frontier based on the 1974 disengagement line” and “renew its control of the peak of [Mount] Hermon”.
The UN on Tuesday condemned Israel’s capture of the buffer zone, saying it violated the 1974 agreement which needs to be “respected”.
“Occupation is occupation – whether it lasts a week, a month or a year – it remains occupation,” said UN spokesman Stephane Dujarric.
Israel’s moves into Syria have been accompanied by heavy bombing of Syrian military infrastructure and assets, which the Israeli military says have now been mostly destroyed.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
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.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin
