The world is awash in elections this summer, with recent or looming votes in India, South Africa, Mexico, Europe and the UK, plus the US’s endless campaigns. But one regional democratic process has mostly gone under the radar.
The Kurdish-led Autonomous Administration of North and East Syria (AANES), often called Rojava by Kurds, is set to hold local elections next week, on June 11. About 5,000 candidates are running for key positions in more than 190 municipalities across Jazira, Deir Ezzor, Raqqa, Manbij and part of Aleppo.
The region began gaining autonomy in 2012, in the early days of Syria’s civil war, before forming a military and its legislative Syrian Democratic Council a few years later. Its leadership has been criticised for forced disappearances and media censorship, but Rojava is widely seen as the most tolerant and democratic region of Syria, with a stated commitment to gender equality and religious and cultural diversity.
Despite the vote being controlled by AANES’s armed wing, the Syrian Democratic Forces (SDF), it is a hopeful moment for Syrian Kurds – though their northern neighbour takes a different view.
“Turkey will not allow the creation of a ‘terroristan’ across its southern border,” President Recep Tayyip Erdogan said last week, calling it a “pretext” of an election.
Ankara sees the SDF as part of the Kurdistan Workers’ Party (PKK), which has waged an insurgency in Turkey for decades and is designated a terrorist group by the US, EU and Turkey. The US and EU have, since 2015, been allied with the SDF, which played a key role in ISIS’s defeat in Syria and remains the main anti-ISIS fighting force there.
The region today is much more of a tinderbox. One wrong move, one minor misstep, could set it alight
From 2016 to 2020, Ankara launched three ground incursions into SDF-held regions, seeking to create a safe zone along its southern border to resettle Syrian refugees and secure against possible attacks. Turkish officials say SDF forces have plotted attacks on Turkish positions in Syria and blame a deadly 2022 Istanbul bombing on a Syrian woman sent from SDF-controlled Kobani, though the PKK and SDF denied involvement.
Earlier this year, AANES approved a constitution and formed an elections commission and constitutional court. The region previously held local elections in 2017, but one vote alone cannot prove a willingness and ability to make election-prompted leadership transitions.
Thus, Ankara sees this second vote as solidifying a Kurdish state that poses a clear threat. Turkish officials have been talking of staging another incursion into Syria for years, and already several regions of Rojava, such as Afrin, Al Bab and Jarabulus, are unable to join the vote due to Turkish occupation. The main obstacle to Turkey taking more Kurdish-controlled territory is the presence of US troops. Ankara has repeatedly urged the US to end its SDF alliance and withdraw its 1,000 troops from the area. Prominent pro-government columnists in Turkey have argued in recent days that the looming vote is part of an American plan, comparing Rojava to the territory previously held by ISIS.
With all eyes on Gaza, Iran-backed militias have in recent months increased strikes on US targets in Iraq and Syria, probably hoping to spur a US withdrawal. The US is loath to do so as it views its regional troop presence and alliances with Kurdish militias as a beachhead against Iranian influence in the region. Since last autumn, the SDF has clashed with several Arab tribes aligned with Syrian President Bashar Al Assad. Iran has reportedly been backing some of these tribes in an attempt to erode SDF control.
Turkey has also increased its Syria campaign. Just last week, Turkish strikes on Manbij and Ain Issa sparked fires that burnt wheat fields and another near Qamishli killed four SDF fighters and injured 11 civilians. In a region facing growing poverty, Turkish strikes have left millions without stable electricity or access to clean drinking water.
The Pentagon has expressed fears that Turkey’s strikes are driving a wedge between US troops and SDF forces, who are convinced Washington could put a stop to them. Amid these tensions, the US State Department last week urged AANES not to proceed with its vote as it views the conditions in north-east Syria as unfit for elections.
By withholding approval but not acting to stop the vote, the US seems to hope it can satisfy Turkey, its Nato ally, without betraying its anti-ISIS partner. Mr Al Assad has yet to recognise AANES and has made no comment on the planned election. But a few weeks ago, he expressed a willingness to open talks with Rojava officials, perhaps hinting at a potential peace deal after the elections.
Ankara has a lot of balls in the air along its southern border. Following Mr Erdogan’s April visit to Baghdad, Turkey is reportedly planning a military operation in northern Iraq and has been in talks with Iraqi officials to jointly crack down on PKK hideouts there. Such an operation could put Turkish troops in position to squeeze the SDF from across the Iraqi border.
In north-west Syria’s Idlib, Ankara has been working to establish a semblance of security and stability. To that end, Turkey-backed militant group Hayat Tahrir Al Sham (HTS) hopes to hold elections soon following the formation of a Supreme Elections Committee in March. The hitch is that locals have taken to the streets in recent weeks to protest against HTS rule, calling for major political reforms, a leadership change and an end to torture and human rights abuses.
But Rojava is the most urgent. If the elections go ahead as planned, will Turkey launch a major military operation in response? It may seem unlikely given the US presence, but it would not be unprecedented. In AANES’s first local elections, in 2017, many Arab voters were disenfranchised and a Kurdish opposition leader called the vote “a farce”.
Weeks later, Turkey launched a major assault on Afrin, delaying Rojava’s planned parliamentary elections and displacing hundreds of thousands of locals. “We did what needed to be done before,” Mr Erdogan said last week. “We will not hesitate to take action again.”
The difference is that the region today is much more of a tinderbox. One wrong move, one minor misstep, could set it alight.
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
If you go
Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.
Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com
A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com
'Peninsula'
Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra
Director: Yeon Sang-ho
Rating: 2/5
'How To Build A Boat'
Jonathan Gornall, Simon & Schuster
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
BOSH!'s pantry essentials
Nutritional yeast
This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.
Seeds
"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."
Umami flavours
"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".
Onions and garlic
"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."
Your grain of choice
Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."
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COMPANY%20PROFILE
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Charlotte Gainsbourg
Rest
(Because Music)
More coverage from the Future Forum
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What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
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US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
More on Quran memorisation:
KILLING OF QASSEM SULEIMANI
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
'Panga'
Directed by Ashwiny Iyer Tiwari
Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta
Rating: 3.5/5
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.
Russia's Muslim Heartlands
Dominic Rubin, Oxford
Indika
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Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
The specs
Engine: 2.0-litre 4-cylinder turbo
Power: 240hp at 5,500rpm
Torque: 390Nm at 3,000rpm
Transmission: eight-speed auto
Price: from Dh122,745
On sale: now
KILLING OF QASSEM SULEIMANI
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
The Light of the Moon
Director: Jessica M Thompson
Starring: Stephanie Beatriz, Michael Stahl-David
Three stars
Business Insights
- As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses.
- SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income.
- Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions