UN special envoy for Syria Geir Pedersen. Photo: AP
UN special envoy for Syria Geir Pedersen. Photo: AP
UN special envoy for Syria Geir Pedersen. Photo: AP
UN special envoy for Syria Geir Pedersen. Photo: AP

Syria constitutional committee schedules discussions for new charter, says UN envoy


James Reinl
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UN special envoy for Syria Geir Pedersen on Tuesday announced plans for a sixth meeting of a 45-person committee responsible for drafting a new constitution for the war-torn country.

No progress has been made in its previous five meetings, which began in October 2019, as the government of President Bashar Al Assad consolidated its grip over the country.

Addressing the UN Security Council, Mr Pedersen said the grouping of Syrian government, opposition and civil society representatives would meet in Geneva starting October 18, with an aim to end the country’s decade-long conflict.

“We should all now expect the constitutional committee to begin to work seriously on a process of drafting – not just preparing – a constitutional reform,” Mr Pedersen said before the UN General Assembly.

“If it does that, then we will have a different and credible constitutional process. We need that, if we are to build a modicum of trust.”

The co-chair envoys from the government and opposition sides will meet for the first time with Mr Pedersen the day before the Geneva talks to prepare the session, he told the 15-nation council.

The planned meeting is the result of eight months of talks over the “methodology” for this round, including the rules for procedure and the submission of texts of “basic constitutional principles”, he said.

Mr Pedersen is in charge of shepherding the Syrian Constitutional Committee, which comprises representatives from Mr Al Assad’s government, opposition and civil society and has the mandate to draw up a new constitution leading to UN-supervised elections.

The war’s front lines are largely unchanging and Mr Al Assad’s forces, with foreign support, have recaptured most of the country, giving the president little reason to negotiate with opponents.

Syria’s nearly 10-year conflict has killed more than half a million people and displaced half the country’s pre-war 23 million population, including more than five million refugees mostly in neighbouring countries.

A UN report this month confirmed the full names and details of the deaths of 350,209 civilians and combatants in Syria’s conflict, but researchers said this was likely a significant “undercount” of the actual death toll.

“To this horrific death toll, we may add other measures of deep suffering from more than a decade of conflict,” Mr Pedersen told the council.

“Tens of thousands remain detained, abducted or missing. Poverty levels are approaching 90 per cent after a decade of conflict, mismanagement and corruption, and now the impact of the Lebanese economic collapse, Covid and sanctions.”

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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. 

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Updated: September 28, 2021, 6:31 PM