For many Lebanese, a question mark coming out of the Arab League summit last week was whether Syria’s reintegration into the organisation would have repercussions for their country. After 2005, when Syria’s army withdrew from Lebanon, and particularly after the Syrian uprising in 2011, Damascus’s role in Lebanon eroded, largely to the advantage of Iran and its local ally Hezbollah.
There are few signs that the Arab states seek to revive a Syrian role in Lebanon, nor should one really expect a clear statement of such a purpose. However, two contradictory dynamics appear to be visible. On the one hand, there is a general reluctance of Saudi Arabia, and therefore of several other Gulf states, to get caught up in Lebanon’s tedious contradictions; on the other, there is the fact that Syria has space to strengthen its role in Lebanon, even if it is uncertain that it has the bandwidth to deal with its neighbour today.
To get a clearer sense of what might happen, there are several things we need to watch.
The first is whether Saudi Arabia facilitates the election of Suleiman Franjieh as president. Mr Franjieh, a prominent ally of Syrian President Bashar Al Assad, has been endorsed by Hezbollah and its ally Amal Movement. There have been rumours that the Saudis have no problems with Mr Franjieh, in part fuelled by a well-publicised meeting between him and the Saudi ambassador in Beirut, Walid Bukhari.
On major issues such as refugees, it seems apparent the Arab states presume that a Lebanese-Syrian dialogue is necessary
However, none of this constitutes a formal embrace of Mr Franjieh. It is likely that the Saudis remain ambiguous about him: not opposed to his election, since they are normalising with Iran and Syria, but also unwilling to commit to Lebanon if he is elected. This would confirm a message the kingdom’s officials have transmitted to their Lebanese interlocutors on a number of occasions, namely that Lebanon is not a priority for them.
If that’s indeed the case, then it seems improbable that the Saudis are in any mood to make deals over Lebanon. Beyond pro-forma calls for holding an election, we should probably not expect much on their part when it comes to the country.
At the same time, Mr Franjieh will need two things to be victorious. He will need to secure the votes of at least one of the three major Christian blocs to have communal legitimacy, as all Lebanese presidents are Maronite Christians. For the moment all three oppose him. And, Mr Franjieh has to win over the bloc of the Druze leader Walid Joumblatt, without which, for now, he has no hope of winning a majority.
The Arab states are aware of one overriding reality: the only issue that may provide an incentive for Mr Al Assad to widen his margin of manoeuvre with regard to Iran and Hezbollah is to encourage a greater Syrian role in Lebanon. They realise the Syrian leader will not break with Tehran, nor can he do so. However, they may feel that if Mr Al Assad can bring a bloc of supporters back into Lebanese institutions, this could take up space hitherto controlled by Hezbollah and act as a guardrail to prevent Lebanon from being used against the Gulf states.
The core of a pro-Syrian bloc exists, and the fact that Mr Al Assad and Hezbollah are allies does not necessarily mean that Hezbollah would regard this as a threat. Moreover, a revival of Syrian power, albeit far more modest than what existed prior to 2005, could be portrayed as fulfilling one of the underlying themes of the Jeddah summit, namely allowing Arab states to regain the initiative in their region.
More generally, on major issues such as refugees, it seems apparent that Arab states presume a Lebanese-Syrian dialogue is necessary. Since this implicitly means that Syria will have leverage in any talks, it implies Damascus might be able to make some gains in Lebanon, which a potential Franjieh election would only help consolidate. That could include parliamentarians sympathetic to Syria, who would back the president.
Crucially, there remains the question as to whether Mr Al Assad is interested in making a Lebanese comeback today, let alone putting his weight behind Mr Franjieh, given the Syrian president's monumental domestic challenges. Echoes from the Jeddah summit suggest maybe not.
For the moment, all this suggests the presidential situation in Lebanon is still at a deadlock, one that may last. A number of domestic and regional prerequisites are needed for Mr Franjieh to win an election. For the moment, these are not in alignment. Yet as Lebanon remains adrift, the openings that Syria can exploit in the country will only widen. And Arab states, tired of Lebanon, will do little to push back.
In many regards, it would be a mistake to read too much into the Jeddah summit. Syria was welcomed back into the Arab fold, but it will take time for the Gulf states to change their behaviour towards Damascus. More time will be needed for Mr Al Assad to reclaim the regional role he once played. Lebanon will be a test case for how, or if, this happens.
RESULTS
6.30pm: Handicap (rated 100 ) US$175,000 1,200m
Winner: Baccarat, William Buick (jockey), Charlie Appleby (trainer)
7.05pm: Handicap (78-94) $60,000 1,800m
Winner: Baroot, Christophe Soumillon, Mike de Kock
7.40pm: Firebreak Stakes Group 3 $200,000 1,600m
Winner: Heavy Metal, Mickael Barzalona, Salem bin Ghadayer
8.15pm: Handicap (95-108) $125,000 1,200m
Winner: Yalta, Mickael Barzalona, Salem bin Ghadayer
8.50pm: Balanchine Group 2 $200,000 1,800m
Winner: Promising Run, Pat Cosgrave, Saeed bin Suroor
9.25pm: Handicap (95-105) $125,000 1,800m
Winner: Blair House, James Doyle, Charlie Appleby
10pm: Handicap (95-105) $125,000 1,400m
Winner: Oh This Is Us, Tom Marquand, Richard Hannon
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Killing of Qassem Suleimani
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
The specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
Power: 242bhp
Torque: 370Nm
Price: Dh136,814
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
Company profile
Name: GiftBag.ae
Based: Dubai
Founded: 2011
Number of employees: 4
Sector: E-commerce
Funding: Self-funded to date
Who has lived at The Bishops Avenue?
- George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
- Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
- Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
- Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
- Land was originally the Bishop of London's hunting park, hence the name
- The road was laid out in the mid 19th Century, meandering through woodland and farmland
- Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds
Company profile
Name: Fruitful Day
Founders: Marie-Christine Luijckx, Lyla Dalal AlRawi, Lindsey Fournie
Based: Dubai, UAE
Founded: 2015
Number of employees: 30
Sector: F&B
Funding so far: Dh3 million
Future funding plans: None at present
Future markets: Saudi Arabia, potentially Kuwait and other GCC countries
Places to go for free coffee
- Cherish Cafe Dubai, Dubai Investment Park, are giving away free coffees all day.
- La Terrace, Four Points by Sheraton Bur Dubai, are serving their first 50 guests one coffee and four bite-sized cakes
- Wild & The Moon will be giving away a free espresso with every purchase on International Coffee Day
- Orange Wheels welcome parents are to sit, relax and enjoy goodies at ‘Café O’ along with a free coffee
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