At least five people died, including four Syrian soldiers and a 15-year-old Lebanese boy, as Syrian troops exchanged fire on Monday with Lebanese soldiers and armed groups in clashes along the border.
The teenager was killed by retaliatory Syrian bombing on the Syrian border village of Qasr, which also destroyed several homes.
The fighting on the border between the Syrian governorate of Homs and Hermel, in Lebanon's Bekaa Valley, was sparked by the killing of three members of the new Syrian Defence Ministry force in a border ambush on Sunday, the sources said. Hermel is a Hezbollah stronghold in the Bekaa Valley, where clans involved in illicit activity also operate.
The escalation has marred recent efforts by the two governments to improve relations since the fall of former Syrian dictator Bashar Al Assad. The clashes pit fighters led by Hayat Tahrir Al Sham (HTS) against forces aligned with Hezbollah, as well as the Lebanese army, whom the authorities in Beirut say has been instructed to respond. HTS, a group formerly linked with Al Qaeda, took power in Damascus after fall of the Assad regime in December.
Lebanon has been among a constellation of Arab countries that have been engaged in diplomacy with the new order in Damascus, in a bid to establish new ground rules between Syria and its neighbours, after decades of volatile relations under the Iran-backed former regime.
An HTS official told The National that the four Syrian soldiers killed on Sunday were on an anti-narcotics mission in Hermel when they were apparently captured by members of one of the many drug groups in the area. A video on social media purportedly showed one of the three soldiers sitting on the ground and being struck by stones, with one hitting him in the head. The HTS official confirmed the authenticity of the footage and said another four soldiers were killed in the border clashes on Monday.
A Hezbollah source told The National that a 15-year-old Lebanese boy was killed by retaliatory Syrian bombing in the border village of Qasr that also destroyed several homes. The clashes began on Sunday when three Syrians crossed the border, the Hezbollah source said. “Lebanese villagers opened fire on them and captured them. The three men died. The villagers are defending their land and this has nothing to do with Hezbollah.”
Footage on pro-Syrian government channels purportedly showed HTS led troops firing rockets at Hezbollah positions. One Syrian tank was hit in the clashes, according to the channels.
The border clashes have prompted the Lebanese army to fire back and “respond to the sources of fire”, Lebanon's presidency said on Monday in a statement on X. It added that the clashes "cannot go on, and we will not accept its continuation". The Lebanese army said it has responded using “appropriate weapons” to the shelling of Lebanese villages and towns, coming from Syria.
Hussein Al Hajj Hassan, a member of Hezbollah and a Lebanese MP, said the group “has no relation to what happened on the border”.
The Iran-backed Hezbollah is the only non-state group allowed to carry arms in Lebanon, a legacy of previous support from Syria's former Assad regime, when it was the dominant power in Lebanon after the end of the civil war in 1990.
Hezbollah and other Shiite militias provided support for Mr Al Assad, which enabled him to crush a 2011 uprising against his rule and survive the ensuing civil war until he was deposed last year. An offensive by the Assad regime in 2020, with backing from Hezbollah and Russia, attempted to dislodge HTS from its rebel base in northern Syria but failed. Mr Al Assad's eventual toppling in December during an 11-day advance led by HTS prompted the withdrawal of Iran and its allies from Syria.
The fall of the Assad regime ended Syria's sway over Lebanese affairs, a hallmark of ties between the two countries since the late Syrian president Hafez Al Assad sent troops into Lebanon shortly after the outbreak of the 1975-1990 civil war. Lebanese Foreign Minister Youssef Rajji said this month that discussions have begun with Damascus on scrapping a joint council viewed as a control mechanism over Lebanon and on demarcating the shared border.
HTS and Hezbollah have clashed several times at the border since Mr Al Assad's downfall, with the authorities in Damascus saying some smuggling rings Hezbollah used to supply weapons from Iran still operate in the area.
However, the killing of the three four and the manner in which their lives ended have fuelled a more forceful reaction this time.
A Lebanese official said the roots of the escalation were unclear. Either fighters from the Syrian side crossed into Lebanon and were killed by local tribes, or Hezbollah fighters may have entered Syria, he said.
According to the official, who spoke on condition of anonymity, Lebanese groups linked to HTS have the capacity to launch attacks on Hezbollah inside Lebanese territory and further escalate the situation.
Another Lebanese political source blamed HTS for the escalation, calling it a border infiltration by HTS that aims to put pressure on Hezbollah and aligns with US and Israeli goals for the disarmament of the group. "Syrian allegations that Lebanese [forces] had entered the Syrian side are completely untrue," the source said.
The Saudi-owned Al Arabiya Television said two of its reporting crew had been injured by a Hezbollah rocket while covering the clashes.
HTS has been also engaged in a campaign to spread government control over coastal areas near the border with Lebanon that constitute a reservoir of support for the Assad regime, particularly among the Alawite minority to which Mr Al Assad belongs.
At least 1,400 Alawites, the vast majority civilians, have been killed in the campaign over the past two weeks, prompting 10,000 members of the sect to cross into Lebanon, looking for safety.
They have settled in northern towns and areas. Lebanon now fears that sectarian violence from Syria’s coast could spill over into its volatile north in the adjacent Bab Al Tebbaneh and Jabal Mohsen districts of Tripoli, where Sunni and Alawite gunmen have engaged in deadly clashes several times in the past 15 years.
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
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
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.”
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
The%20specs%20
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MATCH INFO
Uefa Champions League semi-final, first leg
Tottenham 0-1 Ajax, Tuesday
Second leg
Ajax v Tottenham, Wednesday, May 8, 11pm
Game is on BeIN Sports
'Shakuntala Devi'
Starring: Vidya Balan, Sanya Malhotra
Director: Anu Menon
Rating: Three out of five stars
COMPANY%20PROFILE
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Scores in brief:
Day 1
New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38
Pakistan (1st innings) 59-2 (23 overs)
The specs
Engine: 6.2-litre supercharged V8
Power: 712hp at 6,100rpm
Torque: 881Nm at 4,800rpm
Transmission: 8-speed auto
Fuel consumption: 19.6 l/100km
Price: Dh380,000
On sale: now
Manchester City transfers:
OUTS
Pablo Zabaleta, Bacary Sagna, Gael Clichy, Willy Caballero and Jesus Navas (all released)
INS
Ederson (Benfica) £34.7m, Bernardo Silva (Monaco) £43m
ON THEIR WAY OUT?
Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony, Fabian Delph, Nolito and Kelechi Iheanacho
ON THEIR WAY IN?
Dani Alves (Juventus), Alexis Sanchez (Arsenal)
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
EXPATS
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TO A LAND UNKNOWN
Director: Mahdi Fleifel
Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa
Rating: 4.5/5
The schedule
December 5 - 23: Shooting competition, Al Dhafra Shooting Club
December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq
December 11 - 20: Dates competition, from 4pm
December 12 - 20: Sour milk competition
December 13: Falcon beauty competition
December 14 and 20: Saluki races
December 15: Arabian horse races, from 4pm
December 16 - 19: Falconry competition
December 18: Camel milk competition, from 7.30 - 9.30 am
December 20 and 21: Sheep beauty competition, from 10am
December 22: The best herd of 30 camels
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
STAY%2C%20DAUGHTER
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3EYasmin%20Azad%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESwift%20Press%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
more from Janine di Giovanni
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
KILLING OF QASSEM SULEIMANI
ESSENTIALS
The flights
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes.
Where to stay
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.
Company%20profile
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The%20BaaS%20ecosystem
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.