• The main street of Kfar Batna district in the Damascus suburbs of Ghouta. All photos: Khaled Yacoub Oweis / The National
    The main street of Kfar Batna district in the Damascus suburbs of Ghouta. All photos: Khaled Yacoub Oweis / The National
  • The Barada River, now a smelly stream, runs through eastern Ghouta
    The Barada River, now a smelly stream, runs through eastern Ghouta
  • The Ghouta comprises built-up areas and farmland
    The Ghouta comprises built-up areas and farmland
  • A field in Maliha, eastern Ghouta, with the Qalamun Mountains in the backgound
    A field in Maliha, eastern Ghouta, with the Qalamun Mountains in the backgound
  • The area is full of uncollected rubbish and building rubble
    The area is full of uncollected rubbish and building rubble
  • Women farmers walk past a field in Maliha
    Women farmers walk past a field in Maliha
  • A street in Maliha
    A street in Maliha
  • Ghouta has been described in literature as a beautiful garden area, but its landscape has become bleak because of decades of environmental degradation and economic collapse
    Ghouta has been described in literature as a beautiful garden area, but its landscape has become bleak because of decades of environmental degradation and economic collapse

HTS army recruitment blitz aims to cement control of new Syria


Khaled Yacoub Oweis
  • English
  • Arabic

Dust and dirt fly off a black Jeep as it speeds over broken pavement in Eastern Ghouta, on the outskirts of Damascus. Inside, Hayat Tahrir Al Sham operative Abu Amro, seated in the front passenger seat, is in a hurry.

His mission is clear: recruit as many young men as possible for HTS, which overthrew the regime of former president Bashar Al Assad in December with just 20,000 fighters.

HTS, once linked with Al Qaeda and Al Nusra Front, is now in control of parts of Syria. After relocating from Damascus to Idlib, it has become a key player in managing the region.

The group urgently needs manpower, particularly in the more remote areas.

The Jeep pulls up at a public square in Ain Tarma, a district that once belonged to the rebels. Vegetable sellers with the new Syrian flag plastered over their vehicles pause to watch the gaunt man with an immaculately trimmed black beard step into a municipal building.

“Do you know suitable people to join us?” Abu Amro asks an Ain Tarma notable. He leaves a phone number and heads to a former regime barracks in the area where new HTS recruits will undergo three weeks of training.

The influx of new recruits will help HTS increase its control over Syria. In Ghouta and elsewhere over the last month, the group has been superimposing its own security structures on local governments it already runs, according to members of the organisation and other people working with it.

However, this tightening control risks undermining the hopes many Syrians had for an open society after HTS ended five decades of Assad family dictatorship. Under Bashar Al Assad and his father, Hafez, the states's pervasive security apparatus meant no decision could be made without the approval of the secret police.

While there have been no widespread crackdowns on dissent or secret detentions seen under the previous regime, HTS leader Ahmad Al Shara, now president of the country, has made no clear commitment to a democratic transformation.

Since the regime fell, thousands have joined HTS, Abu Amro says, with hundreds more expected soon at the barracks in Ghouta. There, he greets school-aged children who have volunteered to clean the compound.

They tear down posters of Mr Al Assad and throw away piles of deteriorating uniforms, broken helmets and other worn-out military gear – tangible signs of the former regime's decay.

Video: Syria's Al Shara visits Idlib for first time since taking power

Abu Amro gives instructions to repair the toilets and showers in the barracks. Any other problems, even broken beds, are minor because the recruits will not be staying there for long, he tells the volunteers.

The area’s largely rural, poor and religiously conservative population plays to HTS's favour. Ghouta, once called the Gardens of Damascus, became a poverty-stricken belt around the capital as a result of economic and environmental decline.

Regime bombing obliterated vast areas of Ghouta. The Barada River, once a source of life, now flows as a foul-smelling stream through what is mostly barren farmland.

Still, local neighbourhood and clan allegiances remain strong.

Many former rebel fighters who have been bussed to north-west Syria under surrender deals in 2018, are now returning. These agreements followed a brutal three-year siege waged by the regime and its allies Russia and Iran.

Several days ago, hundreds of these fighters took to the streets of the Chabaa district, protesting against the arrest of one of their own by HTS personnel..

The situation was de-escalated after assurances that the man was only taken in for questioning about a drug case. However, he was not released, a clear sign of the new control HTS exerts in an area that once resisted the Assad regime.

“The HTS does not yet have the numbers to subdue Ghouta, but the people do not want a clash,” says Abu Tareq, a member of a newly formed local council in Ghouta who serves as a liaison with HTS.

Although Abu Tareq is wary of HTS's hardline religious ideology -- more extreme than the interpretations of Islam common in Damascus -- he acknowledges that any improvements to living conditions could win support for the group.

Even small changes, like doubling the power supply from one hour a day to two, would help endear HTS to the local population.

Abu Tareq was a fighter with Failaq Al Rahman, one of two main rebel brigades in Ghouta, whose members were deported to Idlib in 2018.

He now holds his position after securing local consensus and receiving approval from HTS commander Abu Ahmad Al Hilwani, known as the Emir of Ghouta.

HTS has maintained the Assad regime's eight-district administrative divisions, covering Ghouta and the rest of the countryside of Damascus, which continue to report to the Ministry of Interior.

However, the “emir” has appointed a local security chief in each district, called the mousaed al amni, or security assistant, who effectively “runs the show”, said Abu Tareq.

These local security heads are responsible to a parallel HTS command structure in each district, known as Amn Al Hayat, typically housed in one of the towering security compounds left behind by the regime.

Last week, in one of these compounds, people were lining up to register the cars they had seized after regime operatives abandoned them on December 8, the day the Assad regime was ousted.

“They told me that for now, I am allowed to keep it,” said a former Failaq Al Rahman fighter, sitting in a Hyundai SUV.

Exclusive interview: Iraq’s Foreign Minister on Syria, ISIS and regional stability

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

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3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

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Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

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Cheat’s nigiri 
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.

Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.

Deconstructed sushi salad platter 
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.

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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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. 

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Afghanistan fixtures
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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Updated: February 20, 2025, 6:08 PM