• A woman receives aid from the World Food Programme at a camp for internally displaced people in Syria. All photos: Abd Almajed Alkarh for The National
    A woman receives aid from the World Food Programme at a camp for internally displaced people in Syria. All photos: Abd Almajed Alkarh for The National
  • The WFP could be forced to halt aid shipments to the camps on July 10, when a Security Council resolution expires. The Syrian government insists that aid should be distributed via Damascus, not across the Turkish border.
    The WFP could be forced to halt aid shipments to the camps on July 10, when a Security Council resolution expires. The Syrian government insists that aid should be distributed via Damascus, not across the Turkish border.
  • WFP food aid boxes contain a variety of staples, including rice, sugar and chickpeas.
    WFP food aid boxes contain a variety of staples, including rice, sugar and chickpeas.
  • An aid worker with supplies as a local looks on. Millions will be at a risk of starvation if the flow of aid stops.
    An aid worker with supplies as a local looks on. Millions will be at a risk of starvation if the flow of aid stops.
  • Hundreds of the aid lorries that crossed into Syria this year carried food. Others carried medical supplies and items for shelter, such as tents. Bab Al Hawa accounts for around 60 per cent of UN aid entering Syria.
    Hundreds of the aid lorries that crossed into Syria this year carried food. Others carried medical supplies and items for shelter, such as tents. Bab Al Hawa accounts for around 60 per cent of UN aid entering Syria.
  • UN aid is not permitted for resale on the local market. Many camp residents say they will starve without the food boxes.
    UN aid is not permitted for resale on the local market. Many camp residents say they will starve without the food boxes.
  • A relief worker distributes gives aid to a camp resident.
    A relief worker distributes gives aid to a camp resident.
  • Almost four million displaced people live in camps across north-western Syria.
    Almost four million displaced people live in camps across north-western Syria.
  • A camp for internally displaced people in Al Karamah, northern Syria.
    A camp for internally displaced people in Al Karamah, northern Syria.
  • Graphic artist Aziz Al Asmar draws a political mural on wall of a destroyed building in Bennesh, Idlib.
    Graphic artist Aziz Al Asmar draws a political mural on wall of a destroyed building in Bennesh, Idlib.
  • Artist Aziz Al Asmar poses with children next to his mural in Bennesh.
    Artist Aziz Al Asmar poses with children next to his mural in Bennesh.
  • A mother and child in a camp for the internally displaced next to food aid provisions.
    A mother and child in a camp for the internally displaced next to food aid provisions.
  • The UN sends aid to people across north-west Syria, including Aleppo and parts of Idlib.
    The UN sends aid to people across north-west Syria, including Aleppo and parts of Idlib.
  • About four million people living in displacement camps in Syria rely on food aid for survival.
    About four million people living in displacement camps in Syria rely on food aid for survival.
  • A camp in Al Karama is home to families who face being cut off from UN food aid.
    A camp in Al Karama is home to families who face being cut off from UN food aid.

UN Security Council fails to extend cross-border aid to Syria


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Russia on Friday vetoed a UN Security Council resolution that would have extended the opening of a cross-border aid corridor to Syria by a year.

The authorisation for aid deliveries across the Syrian-Turkish border at Bab Al Hawa, which has been in effect since 2014 and does not require backing from Damascus, is set to expire on Sunday.

Russia vetoed a resolution drafted by Ireland and Norway that would have extended aid deliveries to some four million people in opposition-controlled north-west Syria from Turkey.

"This is a life and death issue. And tragically, people will die because of this vote and the country who shamelessly deployed the veto," US Ambassador to the UN, Linda Thomas-Greenfield, told the council.

"Tragically people will die because of this vote."

The resolution received 13 votes in favour, while China abstained.

Russia's deputy ambassador to the world body, Dmitry Polyanskiy, accused the west of "stubbornness" and said the resolution "ignored the sovereignty of Damascus."

Western nations had deemed the text unacceptable, as there is no guarantee of an extension at the start of the new year.

A resolution needs nine votes in favour and no vetoes by any of the council's permanent members — Russia, China, the US, Britain and France — to be adopted.

The 15-member council then voted on a proposal by Russia, a Syrian ally, to approve the UN operation for six months and also push for broad international reconstruction efforts in Syria. It failed with only Russia and China voting in favour, while the US, Britain and France voted against it and the remaining 10 council members abstained.

The UAE's ambassador to the UN, Lana Nusseibeh, said the failure to pass a resolution was a matter of deep regret.

“We had hoped that this council would be able to send a positive message today to the Syrian people, particularly at Eid Al Adha, a sacred occasion that should remind us all of the importance of giving and of compromise,” Ms Nusseibeh said.

Nearly 10,000 trucks loaded with humanitarian aid passed through Bab Al Hawa last year, bound for Idlib.

Moscow, an ally of Damascus, has curtailed a number of western-backed measures in recent years, using its veto 17 times in relation to Syria since the war's outbreak in 2011.

Russia views the authorisation as a violation of Syria's sovereignty, and believes the delivery of aid to the northwest region should only be carried out from Damascus across the front line.

- With agencies

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In 2018, the ICRC received 27,756 trace requests in the Middle East alone. The global total was 45,507.

 

There are 139,018 global trace requests that have not been resolved yet, 55,672 of these are in the Middle East region.

 

More than 540,000 individuals approached the ICRC in the Middle East asking to be reunited with missing loved ones in 2018.

 

The total figure for the entire world was 654,000 in 2018.

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5 — Juan Manuel Fangio (1951, ’54, ’55, ’56, ’57)

4 — Alain Prost (1985, ’86, ’89, ’93)

4 — Sebastian Vettel (2010, ’11, ’12, ’13)

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Sabri Razouk, 74

Athlete and fitness trainer 

Married, father of six

Favourite exercise: Bench press

Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn

Power drink: A glass of yoghurt

Role model: Any good man

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Third Test

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Series: England lead five-match series 2-1

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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

West Asia Premiership

Dubai Hurricanes 58-10 Dubai Knights Eagles

Dubai Tigers 5-39 Bahrain

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hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

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

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Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

Tips for newlyweds to better manage finances

All couples are unique and have to create a financial blueprint that is most suitable for their relationship, says Vijay Valecha, chief investment officer at Century Financial. He offers his top five tips for couples to better manage their finances.

Discuss your assets and debts: When married, it’s important to understand each other’s personal financial situation. It’s necessary to know upfront what each party brings to the table, as debts and assets affect spending habits and joint loan qualifications. Discussing all aspects of their finances as a couple prevents anyone from being blindsided later.

Decide on the financial/saving goals: Spouses should independently list their top goals and share their lists with one another to shape a joint plan. Writing down clear goals will help them determine how much to save each month, how much to put aside for short-term goals, and how they will reach their long-term financial goals.

Set a budget: A budget can keep the couple be mindful of their income and expenses. With a monthly budget, couples will know exactly how much they can spend in a category each month, how much they have to work with and what spending areas need to be evaluated.

Decide who manages what: When it comes to handling finances, it’s a good idea to decide who manages what. For example, one person might take on the day-to-day bills, while the other tackles long-term investments and retirement plans.

Money date nights: Talking about money should be a healthy, ongoing conversation and couples should not wait for something to go wrong. They should set time aside every month to talk about future financial decisions and see the progress they’ve made together towards accomplishing their goals.

Updated: July 08, 2022, 11:25 PM