Mahmoud Al Shehab, 10, sees the historic ruins of Palmyra for the first time after his family's return to the city. Photo: Maree Al Shehab
Mahmoud Al Shehab, 10, sees the historic ruins of Palmyra for the first time after his family's return to the city. Photo: Maree Al Shehab
Mahmoud Al Shehab, 10, sees the historic ruins of Palmyra for the first time after his family's return to the city. Photo: Maree Al Shehab
Mahmoud Al Shehab, 10, sees the historic ruins of Palmyra for the first time after his family's return to the city. Photo: Maree Al Shehab

Exiled Syrians reclaim Palmyra but face a struggle to rebuild


Lemma Shehadi
  • English
  • Arabic

In Syria's western desert, Maree Al Shehab had given up hope of seeing his home city of Palmyra again, still less showing his children born over the last decade where they could trace their roots.

After fleeing an ISIS takeover of the city in 2015 with nothing but a small bag of clothes, he had lived in a refugee camp on the border with Jordan. Months passed without aid, there was little electricity and no running water in temporary shelters made of clay.

All the evil people of the earth entered it -- they displaced its good people who lived simply.”
Maree Al Shehab on Palmyra

But when ISIS was defeated in Palmyra, militias loyal to the now-deposed dictator Bashar Al Assad occupied the city and laid siege to the camp, preventing Mr Al Shehab and tens of thousands of others from returning.

His children, Mahmoud and Mal Al Sham, were born in the camp, which is called Rukban, but Mr Al Shehab frequently reminded them of their home, a town on the edge of the ruins of the ancient city of Palmyra. “I always told them that we have a homeland, but we were forced to leave it,” he said.

ISIS destroyed a Roman temple in Palmyra in 2015. Reuters
ISIS destroyed a Roman temple in Palmyra in 2015. Reuters

He showed them images of the city’s remains, including a colonnaded street, amphitheatres and temples. Known for its former ruler Queen Zenobia, who challenged the Eastern Roman Empire, Palmyra was a crucial trading city linking the east and west.

Mr Al Shehab also told his children of its close-knit community. “I told them about our beautiful neighbourhood and the neighbours we lived with as if we were one family,” he said.

Freedom has a price, and this price was very high due to 55 years of oppression
Maree Al Shehab

After the collapse of the Assad regime, he returned to the city on one of the first buses to leave Rukban. “We entered the city with happy hearts and eyes filled with tears of joy,” he said.

The first thing he did was to take his children to the ancient ruins. Mahmoud wanted to see the site's Roman arch. The ornate Triumphal Arch was one of three sites destroyed by ISIS in 2017.

Al Shehab told his children that the arch had been destroyed. He blamed the Assad regime for ISIS’s takeover in 2015 and the damage caused to the city by the militias that supported him. “All the evil people of the earth entered it,” he said. They displaced its good people who lived simply.”

He then saw the fear in his son’s eyes as they walked through the town’s devastated street market. Upon returning home, they found windows and doors missing, crumbling walls and nothing left inside.

“This is ruined, there is nobody in the neighbourhood. Where will we live?” Mahmoud asked. Mr Al Shebab admitted that upon seeing his home, he had second thoughts about having returned so soon. “I said to myself, 'why did you bring them here before repairing the house?'” he said.

Streets outside the family home in Palmyra in Syria. Photo: Maree Al Shehab
Streets outside the family home in Palmyra in Syria. Photo: Maree Al Shehab

Demining efforts

Former residents who have returned to the city from Idlib and Damascus formed the Civil Committee of Tadmor. They said they hoped the city's administration would be formed of locals who had not been involved with the Assad regime. “We want only revolutionary cadres,” an official told The National.

Rebuilding efforts are also affected by landmines left behind by the Iran-backed militias and Russian groups that occupied the city. “It is affecting the livelihoods of Bedouin herders who cannot take their flocks out safely,” he said. The Syrian Free Army has been patrolling the city to check on residents during demining efforts.

The Syrian Free Army conducts daily security patrols inside and around Palmyra to maintain security in the city. Photo: Syrian Free Army
The Syrian Free Army conducts daily security patrols inside and around Palmyra to maintain security in the city. Photo: Syrian Free Army

Not a priority

There are concerns that the new HTS-led administration could overlook the crises in rural areas as it focuses on rebuilding the largest cities. “They're not paying attention to the countryside,” said Khaled Al Homsi, a former resident of Palmyra now living in Turkey.

Several plans exist to restore ancient sites. ISIS used the ruins of the arch as a backdrop for their execution videos, while Russian forces that took the city back hosted a classical music concert in an amphitheatre. Several plans exist for the recovery of the ancient site, which became a potent symbol during the war. ISIS used it as the backdrop for their execution videos, and Russian forces that took the city back hosted a classical music concert in its amphitheatre. A 3D replica of the Arch was erected in London's Trafalgar square in 2016.

The Assad regime dug up the city to prepare artillery positions, build dykes and roads. Important tombs were looted, or damaged by air strikes, according to the Association for the Protection of Syrian Archaeology. However, there is a more urgent need for running water, electricity and safe homes, as people begin to return.

A replica of the Triumphal Arch at Palmyra is unveiled at Trafalgar Square, London, as a show of defiance against ISIS in 2016. Getty Images
A replica of the Triumphal Arch at Palmyra is unveiled at Trafalgar Square, London, as a show of defiance against ISIS in 2016. Getty Images

Rebuilding homes

When Ibrahim Mohamed returned to his home from Rukban, he no longer recognised it. The ceilings had collapsed from shelling, the windows and doors were missing, and the electrical wiring had been removed from the walls. “There was nothing. No windows, no doors. No running water,” he told The National.

Facing unemployment, Mr Mohamed is struggling to gather the funds to feed his family and rebuild. “I need to put 1.5 million Syrian pounds ($115) for each door. I don’t have that. I need to feed my children, I can’t afford bread,” he said.

Ibrahim Mohammed Hussein stands above the ruins of his home in Palmyra. Photo: Civil Committee of Tadmur
Ibrahim Mohammed Hussein stands above the ruins of his home in Palmyra. Photo: Civil Committee of Tadmur

His five children were born in Rukban camp. His eldest is 10 years old, and the youngest is four months old. “They were hoping to have a home at last. Now some of them tell me they want to go back to the camp,” he said.

The fear of destitution is one of the reasons why hundreds of refugees have opted to stay in Rukban, a camp administrator told The National. At its peak, the camp hosted about 60,000 refugees, but by the time the Assad regime fell, the numbers had dwindled to about 1,850.

Inside Maree Al Shehab's home, where he plans to use plastic sheets to cover windows. Photo: Maree Al Shehab
Inside Maree Al Shehab's home, where he plans to use plastic sheets to cover windows. Photo: Maree Al Shehab

Mr Al Shehab is using any means he can to rebuild to allow his family to return. He is hanging blankets to cover doors and plastic sheets for windows. He plans to use as little electricity as possible, as his family has become used to living without it.

However, he expects to pay over $100 to reinstall water – which he cannot afford without job opportunities. He fears that the new government will not be able to provide basic services quickly and hopes international aid organisations can support them. But he is hopeful that Syrians can come together to rebuild their country.

“Freedom has a price, and this price was very high due to 55 years of oppression. Now we need intensive work and solidarity to build a beautiful Syria,” he said.

While you're here
if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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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MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

RESULT

RS Leipzig 3 

Marcel Sabitzer 10', 21'

Emil Forsberg 87'

Tottenham 0

 

Martin Sabbagh profile

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In the role: Since January 2015

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England v South Africa schedule:

  • First Test: At Lord's, England won by 219 runs
  • Second Test: July 14-18, Trent Bridge, Nottingham, 2pm
  • Third Test: The Oval, London, July 27-31, 2pm
  • Fourth Test: Old Trafford, Manchester, August 4-8
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Updated: January 16, 2025, 3:28 PM