A Kurdish fighter at the Kurdish-run Al Hol Camp, transporting women and children suspected of being related to Islamic State (IS) group, after being released from the camp to return to their homes, in Al Hasakeh in northeastern Syria, October 28. AFP
A Kurdish fighter at the Kurdish-run Al Hol Camp, transporting women and children suspected of being related to Islamic State (IS) group, after being released from the camp to return to their homes, in Al Hasakeh in northeastern Syria, October 28. AFP
A Kurdish fighter at the Kurdish-run Al Hol Camp, transporting women and children suspected of being related to Islamic State (IS) group, after being released from the camp to return to their homes, in Al Hasakeh in northeastern Syria, October 28. AFP
A Kurdish fighter at the Kurdish-run Al Hol Camp, transporting women and children suspected of being related to Islamic State (IS) group, after being released from the camp to return to their homes, i

The next US president must work towards resolving the Syrian crisis


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American policy in Syria has over the past decade been chaotic, bumbling and tragic in equal measure. From an early reluctance to call on President Bashar Al Assad to step down, to absurd attempts to back the opposition with just enough arms to maintain a stalemate without doing anything to protect civilians from the destruction, and America's failure to act on its own chemical weapons red lines, the US policy on Syria helped seal the ultimate defeat of the rebellion.

That lack of coherence in America's regional strategy manifested under former US president Barack Obama, when he negotiated a nuclear deal with Iran, while attempting neither to tame its regional ambitions nor the proxy militias that were unleashing havoc in Syria.

Washington’s focus on counter-terrorism – through a narrow campaign to defeat ISIS – without trying to address the violence and power vacuum that led to the rise of the group’s depraved ideology, gave carte blanche to Mr Al Assad and his backers to violently subdue his own populace.

Even Mr Obama’s vaunted deal to strip Damascus of its chemical weapons arsenal, after the latter used it to kill over a 1000 people in the towns of Eastern Ghouta in 2013, did not prevent other chemical atrocities in Khan Sheikhun and Douma, as well as dozens of chlorine attacks.

Donald Trump did more than his predecessor to punish Mr Al Assad through limited strikes after chemical attacks and through wide-ranging sanctions, but his tweet-based foreign policy and impulsive troop withdrawals ensured that Washington had little capacity to influence peace negotiations, which were dominated by Russia, Iran and Turkey. This resulted in a deadlock.

The next US president has the opportunity to revive these stalled peace talks and leverage the broad and tough Caesar sanctions, which the US imposed earlier this year, to push for a political resolution. Failing to do so risks perpetuating a frozen conflict and heaping further misery upon Syria's beleaguered people.

  • A US military convoy patrols near the Rumaylan oil fields in Syria's Kurdish-controlled north-eastern Hassakeh province on September 17, 2020, a day before the US said it was sending more troops and vehicles to north-east Syria. AFP
    A US military convoy patrols near the Rumaylan oil fields in Syria's Kurdish-controlled north-eastern Hassakeh province on September 17, 2020, a day before the US said it was sending more troops and vehicles to north-east Syria. AFP
  • A US military vehicle patrols near the Rumaylan oil fields in Syria's Hassakeh province. AFP
    A US military vehicle patrols near the Rumaylan oil fields in Syria's Hassakeh province. AFP
  • A US military vehicle passes a pumpjack in the Rumaylan oil field in north-east Syria. The major oil field, located near a US airbase, has been among the Syrian Kurds' most prized assets since regime forces withdrew early on in the Syrian civil war. AFP
    A US military vehicle passes a pumpjack in the Rumaylan oil field in north-east Syria. The major oil field, located near a US airbase, has been among the Syrian Kurds' most prized assets since regime forces withdrew early on in the Syrian civil war. AFP
  • A US Apache attack helicopter flies over a field near the town of Tal Haddad in the countryside of Syria's Hassakeh province on September 15, 2020. AFP
    A US Apache attack helicopter flies over a field near the town of Tal Haddad in the countryside of Syria's Hassakeh province on September 15, 2020. AFP
  • A US helicopter deploys flares as it flies over the Rumaylan oilfields in Hassakeh province on September 17, 2020. AFP
    A US helicopter deploys flares as it flies over the Rumaylan oilfields in Hassakeh province on September 17, 2020. AFP
  • US soldiers and military vehicles stand next to an attack helicopter near the town of Tal Haddad in Syria's Hassakeh province. AFP
    US soldiers and military vehicles stand next to an attack helicopter near the town of Tal Haddad in Syria's Hassakeh province. AFP
  • A US military vehicle patrols near the Rumaylan oil fields in Hassakeh province. AFP
    A US military vehicle patrols near the Rumaylan oil fields in Hassakeh province. AFP

US involvement in Syria began with a call in October 2011 for Mr Al Assad to step down, followed by non-lethal aid for the Syrian opposition. Separate CIA and Pentagon programmes were set to arm Syrian rebel groups, but only succeeded in providing a little weaponry to carefully vetted rebel groups that had little influence on the ground, and certainly no arsenal that could have allowed them to shoot down Mr Al Assad's warplanes.

Kurdish fighters stand guard as a Syrian child, suspected of being related to Islamic State (IS) group fighters, waits at the Kurdish-run Al Hol Camp, before being released along with women and children to return to their homes, in the Al Hasakeh governorate in northeastern Syria, on October 28. AFP
Kurdish fighters stand guard as a Syrian child, suspected of being related to Islamic State (IS) group fighters, waits at the Kurdish-run Al Hol Camp, before being released along with women and children to return to their homes, in the Al Hasakeh governorate in northeastern Syria, on October 28. AFP

These programmes eventually descended into farce when the campaign against ISIS began, as the US insisted that those weapons should be used to combat terrorist groups rather than the regime, and were eventually cancelled.

Despite declaring chemical weapons a red line, the US dithered when they were used, allowing the Assad regime to continue to wage its campaign that killed hundreds of thousands of civilians with impunity.

  • Turkish-backed Syrian fighters ride in the back of a pickup truck in the town of Sarmin, about 8 kilometres southeast of the city of Idlib in northwestern Syria. AFP
    Turkish-backed Syrian fighters ride in the back of a pickup truck in the town of Sarmin, about 8 kilometres southeast of the city of Idlib in northwestern Syria. AFP
  • Turkish-backed Syrian fighters gather around fire in the town of Sarmin, about 8 kilometres southeast of the city of Idlib in northwestern Syria. AFP
    Turkish-backed Syrian fighters gather around fire in the town of Sarmin, about 8 kilometres southeast of the city of Idlib in northwestern Syria. AFP
  • Turkish-backed Syrian fighters ride atop an armoured personnel carrier in the town of Sarmin, about 8 kilometres southeast of the city of Idlib in northwestern Syria. AFP
    Turkish-backed Syrian fighters ride atop an armoured personnel carrier in the town of Sarmin, about 8 kilometres southeast of the city of Idlib in northwestern Syria. AFP
  • Turkish-backed Syrian fighters prepare to fire shells at a position near the village of al-Nayrab, about 14 kilometres southeast of the city of Idlib in northwestern Syria, amid clashes with government forces. AFP
    Turkish-backed Syrian fighters prepare to fire shells at a position near the village of al-Nayrab, about 14 kilometres southeast of the city of Idlib in northwestern Syria, amid clashes with government forces. AFP
  • Turkish-backed Syrian fighters fire a shell at position near the village of al-Nayrab, about 14 kilometres southeast of the city of Idlib in northwestern Syria, amid clashes with government forces. AFP
    Turkish-backed Syrian fighters fire a shell at position near the village of al-Nayrab, about 14 kilometres southeast of the city of Idlib in northwestern Syria, amid clashes with government forces. AFP
  • A young Syrian holds a caricature representing Syrian President Bashar al-Assad and Russian President Vladimir Putin as he takes part in a demonstration to protest against the continuing assault by the Syrian regime and Russian forces on the last rebel-held pockets in the northern Idlib province, in the city of Idlib. AFP
    A young Syrian holds a caricature representing Syrian President Bashar al-Assad and Russian President Vladimir Putin as he takes part in a demonstration to protest against the continuing assault by the Syrian regime and Russian forces on the last rebel-held pockets in the northern Idlib province, in the city of Idlib. AFP
  • A picture taken from the town of Sarmin in northwestern Syria shows smoke billowing over the village of Qaminas, about 6 kilometres southeast of Idlib city, following reported Syrian air strikes. AFP
    A picture taken from the town of Sarmin in northwestern Syria shows smoke billowing over the village of Qaminas, about 6 kilometres southeast of Idlib city, following reported Syrian air strikes. AFP
  • A US military armoured vehicle patrols on the outskirts of Tal Tamr town along the M4 highway in the northeastern Syrian Hasakeh province, near the border with Turkey. AFP
    A US military armoured vehicle patrols on the outskirts of Tal Tamr town along the M4 highway in the northeastern Syrian Hasakeh province, near the border with Turkey. AFP
  • US military armoured vehicles patrol on the outskirts of Tal Tamr town along the M4 highway in the northeastern Syrian Hasakeh province, near the border with Turkey. AFP
    US military armoured vehicles patrol on the outskirts of Tal Tamr town along the M4 highway in the northeastern Syrian Hasakeh province, near the border with Turkey. AFP
  • Turkish soldiers and a tank at the Ad Dana district of north-east Idlib, Syria. EPA
    Turkish soldiers and a tank at the Ad Dana district of north-east Idlib, Syria. EPA
  • A US soldier rides atop a military armoured vehicle on the outskirts of Tal Tamr town along the M4 highway in the northeastern Syrian Hasakeh province, near the border with Turkey. AFP
    A US soldier rides atop a military armoured vehicle on the outskirts of Tal Tamr town along the M4 highway in the northeastern Syrian Hasakeh province, near the border with Turkey. AFP

The US focused its military efforts to defeat ISIS after the group declared its false caliphate. Washington backed Kurdish militias that spearheaded the assault on the terrorists' strongholds, alienating Turkey, which saw the strongholds as a national security threat.

The next US president also has an opportunity to undo a decade of damage

The lack of a clear strategy was manifest in Mr Trump's sudden decision to withdraw American troops from Syria, a surprise to most diplomats, analysts and his own military, prompting the resignation of his defence secretary and abandoning his Kurdish allies, who were forced to seek a rapprochement with the Assad regime.

American involvement in Syria is not necessarily altogether good, but at the very least it counters the influence of Russia and Iran, that have aided Mr Al Assad’s worst excesses. And Turkey, which is primarily interested in prosecuting its conflict with the Kurds, and building a sphere of influence along its southern border, rather than striving for a comprehensive peace.

The Caesar Act offers a useful leverage point for the next US president to push for tangible political reforms in exchange for lifting the sanctions, which are primarily aimed, at least publicly, at holding accountable Syria’s war criminals.

Inadvertently, Mr Trump has created conditions – through the Caesar Act and the wide-ranging sanctions against Iran – for the US to force a re-examination of the peace process and to offer incentives to Mr Al Assad's staunchest backers to come to the negotiating table and seriously discuss ways to end the war.

But the next US president also has an opportunity to undo a decade of damage that Mr Obama’s craven policies and Mr Trump’s term have done – not just in Syria but to international norms at large.

The effects of the Syrian conflict have been felt beyond the country’s borders. It triggered a refugee crisis that reshaped politics in Europe. It also eroded customs against bombing hospitals, starving civilians to death and using chemical weapons. Allowing war crimes such as these to continue enshrines barbarity instead of decency.

The next US president, whether it is Joe Biden or Donald Trump, must work seriously towards solving the Syrian crisis. The rejuvenation of a decrepit entity we call the international community depends on it.

Kareem Shaheen is a veteran Middle East correspondent in Canada and a columnist for The National

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

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 

 

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Victims%20of%20the%202018%20Parkland%20school%20shooting
%3Cp%3EAlyssa%20Alhadeff%2C%2014%3C%2Fp%3E%0A%3Cp%3EScott%20Beigel%2C%2035%0D%3C%2Fp%3E%0A%3Cp%3EMartin%20Duque%2C%2014%3C%2Fp%3E%0A%3Cp%3ENicholas%20Dworet%2C%2017%3C%2Fp%3E%0A%3Cp%3EAaron%20Feis%2C%2037%3C%2Fp%3E%0A%3Cp%3EJaime%20Guttenberg%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EChris%20Hixon%2C%2049%0D%3C%2Fp%3E%0A%3Cp%3ELuke%20Hoyer%2C%2015%3C%2Fp%3E%0A%3Cp%3ECara%20Loughran%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EGina%20Montalto%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EJoaquin%20Oliver%2C%2017%0D%3C%2Fp%3E%0A%3Cp%3EAlaina%20Petty%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EMeadow%20Pollack%2C%2018%3C%2Fp%3E%0A%3Cp%3EHelena%20Ramsay%2C%2017%0D%3Cbr%3E%0D%3C%2Fp%3E%0A%3Cp%3EAlex%20Schachter%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3ECarmen%20Schentrup%2C%2016%0D%3C%2Fp%3E%0A%3Cp%3EPeter%20Wang%2C%2015%3Cbr%3E%3C%2Fp%3E%0A
Two products to make at home

Toilet cleaner

1 cup baking soda 

1 cup castile soap

10-20 drops of lemon essential oil (or another oil of your choice) 

Method:

1. Mix the baking soda and castile soap until you get a nice consistency.

2. Add the essential oil to the mix.

Air Freshener

100ml water 

5 drops of the essential oil of your choice (note: lavender is a nice one for this) 

Method:

1. Add water and oil to spray bottle to store.

2. Shake well before use. 

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Vault%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202023%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EBilal%20Abou-Diab%20and%20Sami%20Abdul%20Hadi%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EAbu%20Dhabi%3Cbr%3E%3Cstrong%3ELicensed%20by%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Global%20Market%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3EInvestment%20and%20wealth%20advisory%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EOutliers%20VC%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E14%3Cbr%3E%3C%2Fp%3E%0A
Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

Full Party in the Park line-up

2pm – Andreah

3pm – Supernovas

4.30pm – The Boxtones

5.30pm – Lighthouse Family

7pm – Step On DJs

8pm – Richard Ashcroft

9.30pm – Chris Wright

10pm – Fatboy Slim

11pm – Hollaphonic

 

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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

RESULTS

Light Flyweight (48kg): Alua Balkibekova (KAZ) beat Gulasal Sultonalieva (UZB) by points 4-1.

Flyweight (51kg): Nazym Kyzaibay (KAZ) beat Mary Kom (IND) 3-2.

Bantamweight (54kg): Dina Zholaman (KAZ) beat Sitora Shogdarova (UZB) 3-2.

Featherweight (57kg): Sitora Turdibekova (UZB) beat Vladislava Kukhta (KAZ) 5-0.

Lightweight (60kg): Rimma Volossenko (KAZ) beat Huswatun Hasanah (INA) KO round-1.

Light Welterweight (64kg): Milana Safronova (KAZ) beat Lalbuatsaihi (IND) 3-2.

Welterweight (69kg): Valentina Khalzova (KAZ) beat Navbakhor Khamidova (UZB) 5-0

Middleweight (75kg): Pooja Rani (IND) beat Mavluda Movlonova (UZB) 5-0.

Light Heavyweight (81kg): Farida Sholtay (KAZ) beat Ruzmetova Sokhiba (UZB) 5-0.

Heavyweight (81 kg): Lazzat Kungeibayeva (KAZ) beat Anupama (IND) 3-2.

Arabian Gulf League fixtures:

Friday:

  • Emirates v Hatta, 5.15pm
  • Al Wahda v Al Dhafra, 5.25pm
  • Al Ain v Shabab Al Ahli Dubai, 8.15pm

Saturday:

  • Dibba v Ajman, 5.15pm
  • Sharjah v Al Wasl, 5.20pm
  • Al Jazira v Al Nasr, 8.15pm