Donald Trump's Covid-19 diagnosis and the ongoing drama of the American elections has managed to suck the oxygen out of major news developments around the world – whether it is the accelerating spread of the coronavirus in the Middle East and elsewhere, the toll of wildfires in America itself and around the world, or the eruption of a new war in the south Caucasus.
In late September, fighting erupted between Azerbaijan and Armenia, after months of rising tension, over Nagorno-Karabakh, an autonomous zone that is internationally recognised as part of Azerbaijan but is a de facto independent state with an Armenian ethnic majority. A major war was fought over the territory after the collapse of the Soviet Union, claiming thousands of lives. The latest conflagration has already led to indiscriminate shelling of civilian areas.
It is also another hotspot in which Turkey and Russia are once again at loggerheads. Moscow is a military ally of Armenia, while Ankara has close ties, both political and cultural, with Azerbaijan. Over the weekend, Recep Tayyip Erdogan vowed to support Baku.
Turkey is supporting Azerbaijan in its conflict with Armenia. AFP
This is the third proxy war between Turkey and Russia in the Middle East and the surrounding regions, after Syria and Libya. Both countries appear to see the region as a board in a game of Risk, rather than viewing their strategic geopolitical conflicts as ones that cost actual human lives and the devastation of their homes and dreams.
As the conflict in Nagorno-Karabakh escalated, reports emerged of Turkey sending Syrian mercenaries, former rebels who fought against the regime of Bashar Al Assad, to Azerbaijan. Initial coverage seemed to indicate that their role was intended to guard critical facilities, and that the fighters were sent with the promise of high monthly salaries, a lifeline for Syrians struggling to eke out a living in communities that were destroyed time and again in nearly 10 years of war.
Over the past few days, however, videos and testimony have emerged indicating that dozens of these fighters have been killed and their remains are being brought back to their homes. Elizabeth Tsurkov, a researcher with in-depth knowledge of most factions in Syria, published footage on social media showing the repatriation of one such fighter, and the independent media outlet Jesr Press published video purporting to show the hasty mass burials of dozens whose bodies had been brought back. It is not enough for Syrians to die at the hands of all the combatants in their country’s civil war and through myriad different methods, but they must also be brought home from abroad in body bags.
A frame grab from handout video provided by the Ministry of Defence of the Republic of Azerbaijan allegedly shows an Armenian tank being destroyed by Azerbaijan's military at Nagorno-Karabakh Republic, on the border of Armenia and Azerbaijan. EPA
In this handout photo taken from a footage released by Azerbaijan's Defense Ministry, Azerbaijan's forces destroy Armenian anti-aircraft system at the contact line of the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
In this photo released by the Armenian Foreign Ministry, a woman with her child sit in a bombshelter to protect against shelling, in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
In this handout photo released by Armenian Foreign Ministry, an Armenian church priest looks a a baby in a bombshelter to protect against shelling in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
In this photo released by the Armenian Foreign Ministry, people gather in a bombshelter to protect against shelling in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
This handout photo released by Armenian Foreign Ministry, shows a damaged after shelling flat in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
Volunteers and veterans, who are ready to go to the frontline in Nagorny Karabakh, gather in Yerevan. AFP
A handout photo released by the Armenian Foreign Ministry shows specialists delivering medical support to a man, who is said to be a civilian injured during clashes in the breakaway region of Nagorno-Karabakh. REUTERS
A grab taken from a handout video released by the so-called Nagorno-Karabakh (NKR) Defense Army, or Artsakh Defence Army, via Youtube claims to show tanks allegedly destroyed in shelling, artillery and air attacks along the front at Nagorno-Karabakh Republic, on a border of Armenia and Azerbaijan. EPA
A grab taken from a handout video released by the so-called Nagorno-Karabakh (NKR) Defense Army, or Artsakh Defence Army, via Youtube claims to show Azerbaijani food rations in a tank allegedly destroyed in shelling, artillery and air attacks along the front at Nagorno-Karabakh Republic, on a border of Armenia and Azerbaijan. EPA
A handout photo made available by the Armenian Government Press Office shows Armenian Prime Minister Nikol Pashinyan meeting with the military leaders in Yerevan, Armenia. EPA
Armenian Prime Minister Nikol Pashinyan meets with top military officials in Yerevan. AFP
Armenian Prime Minister Nikol Pashinyan gives a speech at the parliament in Yerevan. AFP
The rebel fighters recruited and sent by Turkey are reportedly part of the ironically named National Army, an umbrella group that encompasses various rebel factions that were united at Ankara’s urging. Turkey quickly put them to task doing its bidding, rather than fighting Mr Al Assad. I interviewed commanders and fighters in the National Army early in its history, and while most understood that Turkey was calling the shots and would deploy them for its own strategic benefit, they hoped that would buy them the goodwill that would allow them to fight their own war, and one day perhaps form the core of a peacekeeping force that would bring an end to the fighting in their country.
Instead, Ankara deployed them as an auxiliary to the Turkish armed forces, the main fighters on the ground that would risk their lives to accomplish Turkey's strategic goals, so that Turkey's soldiers may live. They battled Kurdish militants so that Turkey can secure its own borders in two separate military campaigns. They were sent to Libya to help protect the government in Tripoli, and now they find themselves in Azerbaijan, fighting a faraway foe.
An ethnic Armenian fighter carries Kalashnikov machine guns in the separatist region of Nagorno-Karabakh, Azerbaijan. AP Photo
They are of course not the only mercenaries in the region’s wars. Russian mercenaries fight in both Syria and Libya. Every warlord in a region with many warlords has his own private army.
But the story of the Syrian mercenaries exemplifies the many betrayals Syrians have had to endure from the moment they decided to rise up and demand a life of dignity free of Mr Al Assad’s totalitarian control.
They were abandoned to their own fate, left to fend for themselves against chemical weapons and barrel bombs. And as the war dragged on, even sympathy and helpless outrage was in short supply.
Turkish and allied Syrian rebel forces on the outskirts of Tel Abyad in October 2019. Bakr Alkasem for The National
Turkey, which once claimed the mantle of steadfast backer of the revolution, has leveraged that support into an army for hire, an institution that preys on the destitute and needy by recruiting them to fight in faraway wars, because for Turkey and the other geopolitical powers competing for influence around the region, these lives mean nothing and carry no value. That is why they can keep up their proxy wars with no political cost. It is no better than trafficking.
Syria’s rebel mercenaries represent yet another nail in the coffin of a revolution whose adherents dared once to dream of freedom. But it is also a stain on the conscience of an entire global system.
Kareem Shaheen is a veteran Middle East correspondent in Canada and 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
Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.
Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.
Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Essentials The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours. The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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
UAE currency: the story behind the money in your pockets
Everton 1 Stoke City 0 Everton (Rooney 45 1') Man of the Match Phil Jagielka (Everton)
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
THE APPRENTICE
Director: Ali Abbasi
Starring: Sebastian Stan, Maria Bakalova, Jeremy Strong
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
Tips for entertaining with ease
· Set the table the night before. It’s a small job but it will make you feel more organised once done.
· As the host, your mood sets the tone. If people arrive to find you red-faced and harried, they’re not going to relax until you do. Take a deep breath and try to exude calm energy.
· Guests tend to turn up thirsty. Fill a big jug with iced water and lemon or lime slices and encourage people to help themselves.
· Have some background music on to help create a bit of ambience and fill any initial lulls in conversations.
· The meal certainly doesn’t need to be ready the moment your guests step through the door, but if there’s a nibble or two that can be passed around it will ward off hunger pangs and buy you a bit more time in the kitchen.
· You absolutely don’t have to make every element of the brunch from scratch. Take inspiration from our ideas for ready-made extras and by all means pick up a store-bought dessert.
