Every year, Eid brings a melancholic set of memories. I remember the family gatherings back home in Syria, the great food, new clothes, gifts and toys. As years passed by, I never got used to being indefinitely exiled. Each year brings its own new set of memories. Life goes on. This year, however, I have found myself marking a milestone that I never wanted to reach in the first place. It is now a decade since I left Syria. It was the first morning after Eid in 2010 that I closed the door to my room for the last time and left my home.
A lot has happened since then. It has been more than nine years since the onset of Syria's civil war. More than half a million people have been killed, and nearly half of all Syrians are internally displaced or have sought refuge abroad. Those who remain must endure terrible living conditions, repression in regime-held areas, as well as daily violence. Those who have escaped have to live with the fact that they may never be able to come home again.
I was living abroad before the conflict started. My parents had a very tough time making a good living as teachers in Syria. This left them with little choice but to seek employment elsewhere.
In 1998, my father was offered work at a school in Riyadh. He took the job and travelled there, forced to leave us behind. Luckily, his financial situation improved and my family was able to move to Saudi Arabia in the autumn of 2003.
After that, we started spending our summer vacations in Syria. Every year, I would essentially leave my life in Riyadh behind and go live a new one for a couple of months in my home town of Hama.
During that time, I did not have a phone, access to the internet or any connection with my school friends in Saudi Arabia. Honestly, during those first years abroad, it became quite hard to go back home. It even felt like a chore.
The holidays started to become more and more exciting as I grew up. By the time of my last visit in 2010, I was almost 17 and living my best life. That year was wonderful. It was the year of the World Cup in South Africa and people were out celebrating in cafes all day.
Although Hama is quite small, I came to realise there is a lot to see and explore. My brother and I developed a serious obsession for collecting DVDs and records. We walked all over the city and looked for interesting material in the least expected places. That new passion introduced us to a unique side of our city. The enjoyment I got from going on the hunt for Hama’s hidden gems was like nothing I had ever experienced before.
To this day, these are some of the things I am most grateful for during my last summer in Syria; 2010 was also the year when I became genuinely interested in my local history.
I had been passing by all those beautiful water wheels and old buildings for years without looking twice – probably because I was only a child, but still, we really do take things for granted sometimes. I know I did and I regret it. But who would have thought that a decade could pass by without being able to go back home? Certainly not my 17-year-old self.
My father taught me a lot about Hama and its sombre past on my last night there.
By the end of 2013 we knew the crisis would not end anytime soon
As we walked through the old city, late on a Ramadan night, he showed me something that will forever be etched in my memory. I was well aware of the horrors that followed the 1982 uprising in Hama, when more than half of the old city was wiped off the map along with its residents, for daring to challenge the rule of the Assad family. Among them was the husband of my father’s aunt and his eldest son. One night they were having dinner in their home courtyard when army officers broke into the house, arrested the two men and executed them along with a group of neighbours. That evening, many years later, my father took me to the exact same spot where they were shot. I could see the bullet holes with my own eyes.
As we silently walked away I had a revelation and, without thinking, I leaned towards a random wall and kissed it. I still don’t know why exactly I did that, but one thing I remember was love filling my heart. I knew I had a home I can freely love and be proud of. My father stopped, looked at me and gave me a warm smile. I felt extremely awkward at the time. He said nothing and we kept on walking. Neither of us knew that that was the last time we would see Hama.
A few days later, I packed my things and left Syria for the last time. The revolution started only five months later. At the beginning, we were hopeful that things would soon change for the better.
In 2011, Hama rose up again in what is still considered the biggest protest against President Bashar Al Assad, and once more its people were brutally silenced. By the end of 2013 we knew the crisis would not end any time soon.
In early 2016, I lost my father. His passing was extremely painful. It hurt to know that he died in exile, away from the one place he truly loved. He was separated from his friends and family and I knew this truly pained him. With his passing, I also lost my compass and my guide; the reference point I saw most of Syria through. Even if I get to go back to Hama one day, it will never be the same without him.
It has already been 10 years. My abandoned room is now a time capsule. A window into my past, frozen in time, with all my books, my toys and the clothes that don’t fit any more. Maybe one day I will go back, and step into the space that was once my haven. Maybe not.
Syrian men who wish to go back home despite the dangers risk being recruited into the army against their will. Military service is mandatory for men between 18 and 42 years old, and failing to enrol is considered a crime, with consequences ranging from forced conscription upon arrival to detention and torture. There are many documented cases of people going back and simply disappearing. I recently found out my name was on a list of men wanted for this so-called crime.
For the past decade, nothing scared me more than the thought of seeing the home I was raised in collapsed to the ground. I am lucky and privileged to still have my family house intact and to be safe in Europe. Others have lost their homes – or worse.
Ten years have passed, and today, the regime has managed to impose its iron fist on most of Syria, including Hama. I realise that I can only ever see my home town and walk its streets again when it is in a better shape and in better hands. But I also believe these hardships have made us Syrians appreciate our home country even more, especially those of us living abroad. Some of us may have taken it for granted before. After a decade of bloodshed, there still is hope. Now I am certain that if I do go back, it means that Syria has finally become a happier, more democratic place.
Adnan Samman is a Syrian visual artist and researcher based in Budapest, Hungary
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
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
COMPANY%20PROFILE
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The view from The National
The specs
Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
The specs
Engine: 1.5-litre, 4-cylinder turbo
Transmission: CVT
Power: 170bhp
Torque: 220Nm
Price: Dh98,900
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
The rules on fostering in the UAE
A foster couple or family must:
- be Muslim, Emirati and be residing in the UAE
- not be younger than 25 years old
- not have been convicted of offences or crimes involving moral turpitude
- be free of infectious diseases or psychological and mental disorders
- have the ability to support its members and the foster child financially
- undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
- A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
The studios taking part (so far)
- Punch
- Vogue Fitness
- Sweat
- Bodytree Studio
- The Hot House
- The Room
- Inspire Sports (Ladies Only)
- Cryo
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.”
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
