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
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Devesh Mamtani from Century Financial believes the cash-hoarding tendency of each generation is influenced by what stage of the employment cycle they are in. He offers the following insights:
Baby boomers (those born before 1964): Owing to market uncertainty and the need to survive amid competition, many in this generation are looking for options to hoard more cash and increase their overall savings/investments towards risk-free assets.
Generation X (born between 1965 and 1980): Gen X is currently in its prime working years. With their personal and family finances taking a hit, Generation X is looking at multiple options, including taking out short-term loan facilities with competitive interest rates instead of dipping into their savings account.
Millennials (born between 1981 and 1996): This market situation is giving them a valuable lesson about investing early. Many millennials who had previously not saved or invested are looking to start doing so now.
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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
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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
