Border customs officials inspect a lorry loaded with UN humanitarian aid for Syria at the Bab Al Hawa border crossing with Turkey. AP
Border customs officials inspect a lorry loaded with UN humanitarian aid for Syria at the Bab Al Hawa border crossing with Turkey. AP
Border customs officials inspect a lorry loaded with UN humanitarian aid for Syria at the Bab Al Hawa border crossing with Turkey. AP
Border customs officials inspect a lorry loaded with UN humanitarian aid for Syria at the Bab Al Hawa border crossing with Turkey. AP

US sanctions against Syria are not hindering aid, diplomat says


Adla Massoud
  • English
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Washington's sanctions against Syria are not blocking the flow of humanitarian aid into the country, a US diplomat told the UN Security Council on Thursday.

Critics claim sanctions imposed by the US and other countries have hampered the delivery of desperately needed resources after more than a decade of war and, more recently, the devastating earthquake that struck Syria and Turkey on February 6.

Jeffrey DeLaurentis, Washington's ambassador for special political affairs, told the Security Council that tough US sanctions had not stopped the flow of humanitarian assistance.

“We categorically reject assertions that US sanctions are the cause of the humanitarian crisis in Syria,” Mr DeLaurentis said.

“Syrian President Bashar Al Assad's 12 years of war, abetted by his regime's mismanagement and corruption, are the obvious cause of the crisis.

“Our sanctions have carve-outs that support the flow of humanitarian assistance through the UN and international NGOs”.

He added that since the February 6 earthquake, the US has worked with humanitarian organisations and foreign governments to address the needs of the Syrian people.

Last month, the US Treasury Department announced a 180-day easing of sanctions against Damascus after the earthquake.

In November, Alena Douhan, a UN special rapporteur, said “the total economic and financial isolation” brought about by western sanctions had “shattered” Syria's capability to respond to the needs of the population.

Mr DeLaurentis accused the Assad regime of never “seriously” seeking peace and cautioned states that are “engaging” with the Syrian government to seek “verifiably constructive outcomes for Syrians and the broader region”.

Mohamed Abu Shahab, the UAE’s deputy ambassador to the UN, stressed the importance of the “Arab role” in resolving “Arab crises” and called for regional countries to “embrace” Syria and help “heal its wounds”.

UN Special Envoy to Syria Geir Pederson said the political track in Syria remained at a standstill.

He said the situation today is so “unprecedented” that it calls for “leadership, bold ideas and a co-operative spirit”.

“A political solution is the only way forward for Syria,” he said.

Earthquake update

Tareq Talahma, a senior official with the UN's humanitarian branch, updated the Security Council on the increasingly dire humanitarian situation in Syria following the earthquake.

At least 5,791 people have reportedly been killed and 10,041 injured in Syria, including 4,377 reported deaths and 7,692 reported injured in the rebel-held north-west, UN figures show.

The World Bank estimates total losses of $5.2 billion in Syria.

Mr Talahma said aid is flowing more easily into north-west Syria from Turkey, with more than 900 aid lorries from seven UN agencies having now crossed at Bab Al Hawa, Bab Al Salam and Al Ra’ee.

Still, an independent UN-appointed commission of inquiry on Syria last month accused the Syrian government, the international community and the UN of abandoning millions of Syrian civilians in dire need.

“Many days were lost without any aid to the survivors of the earthquake, which became an epicentre of neglect,” said the commission's chairman Paulo Pinheiro.

Russia’s UN ambassador, Vasily Nebenzya, blamed alleged Israeli strikes on Aleppo's airport for disrupting humanitarian assistance and exacerbating Syrians' misery.

Syria’s state-run media outlet Sana reported that the Israeli Air Force carried out an air strike for the second time in recent weeks at the airport on Wednesday morning.

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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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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

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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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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

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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

Updated: March 23, 2023, 6:50 PM