The UAE stressed its commitment to the unity, sovereignty and territorial integrity of the Syrian state. Victor Besa / The National
The UAE stressed its commitment to the unity, sovereignty and territorial integrity of the Syrian state. Victor Besa / The National
The UAE stressed its commitment to the unity, sovereignty and territorial integrity of the Syrian state. Victor Besa / The National
The UAE stressed its commitment to the unity, sovereignty and territorial integrity of the Syrian state. Victor Besa / The National

News

UAE

UAE condemns Israeli expansion into occupied Golan Heights

The Emirates said the action is 'in violation and contravention of international law'

The National

December 16, 2024

  • English
  • Arabic

The UAE condemned Israel's move to extend its settlements into Syria's occupied Golan Heights on Monday, saying it would escalate the situation and exacerbate conflict in the region.

The Emirates said the action by Israel is “in violation and contravention of international law”, in a statement released by the Ministry of Foreign Affairs.

“The United Arab Emirates has strongly condemned the Israeli government’s decision to expand settlements in the occupied Golan Heights, which threatens further escalation and tensions in the region,” the statement said.

“The Ministry of Foreign Affairs (MoFA) stressed the UAE’s commitment to the unity, sovereignty and territorial integrity of the Syrian state, emphasising that this decision is a deliberate effort to expand the occupation and is in violation and contravention of international law. Furthermore, the Ministry underscored the UAE’s categorial rejection of all measures and practices aimed at altering the legal status of the Occupied Golan Heights, and that threaten the security, stability and sovereignty of the Syrian Arab Republic.”

Despite Israeli pledges that the incursion was carried out in self-defence, fears have been raised, particularly in Arab states, that Israel might use the overthrow of the Assad regime as cover to rearrange truces that have governed the region for decades, or even to seize territory.

Israel sent troops into a demilitarised zone in the Golan Heights last week after Syrian president Bashar Al Assad was removed from power on Sunday. The incursion was Israel's first in the area since the buffer zone was created in 1974.

Israel captured most of the Golan Heights from Syria in 1967, and annexed the territory in 1981. Most countries still recognise Syrian sovereignty over the area, although the US under then-president Donald Trump recognised the Golan Heights as Israeli in 2019.

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Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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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

On the menu

First course

▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water  

▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle

Second course

▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo

▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa

Third course

▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro

▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis

Dessert

▶ Lumi Black lemon ice cream, pistachio, pomegranate

▶ Black chocolate bar Dark chocolate, dates, caramel, camel milk ice cream
 

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Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now 

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

While you're here
Updated: December 16, 2024, 6:15 AM
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