A Free Syrian Army fighter fires his weapon during clashes with forces loyal to Syria's president Bashar Al Assad in the Handarat area, north of Aleppo on November 6. Reuters
A Free Syrian Army fighter fires his weapon during clashes with forces loyal to Syria's president Bashar Al Assad in the Handarat area, north of Aleppo on November 6. Reuters
A Free Syrian Army fighter fires his weapon during clashes with forces loyal to Syria's president Bashar Al Assad in the Handarat area, north of Aleppo on November 6. Reuters
A Free Syrian Army fighter fires his weapon during clashes with forces loyal to Syria's president Bashar Al Assad in the Handarat area, north of Aleppo on November 6. Reuters

Al Assad to consider ceasefire for Aleppo


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DAMASCUS // Syrian president Bashar Al Assad said on Monday that the UN envoy’s proposal to implement a ceasefire in the embattled northern city of Aleppo was “worth studying”. The envoy, Staffan de Mistura, first raised the idea of small-scale, localised and negotiated truces in Syria at the United Nations in New York last month. The proposal would involve freezing the fighting in certain areas to allow for humanitarian aid and local steps as part of a push towards a wider peace in Syria’s 3 1/2-year civil war that has killed more than 200,000.

His plan drew an immediate backlash from Syrian media outlets considered mouthpieces for the government, which warned that the veteran diplomat was being “hasty” and overstepping his authority.

On Monday, Mr de Mistura met with Mr Al Assad in Damascus for talks that touched on the idea of a local ceasefire in Aleppo, Syria’s former commercial hub and the last major city where rebels still hold large areas as they battle government forces.

“President Assad ... considered that the initiative of de Mistura was worth studying and trying to work on to achieve its goals of returning security to the city of Aleppo,” said the statement, published by the state-run Sana news agency.

It was not immediately clear whether Mr Al Assad’s remarks reflected a change in the government’s stance, or an attempt to appear open to the idea without committing to it.

Mr de Mistura, who is a on a three-day trip to Syria aimed at reducing the violence, also travelled on Monday to the central city of Homs, where he visited mosques and churches that were once in rebel-held districts before a local ceasefire agreement earlier this year brought an end to the fighting. He also was expected to meet a delegation representing armed groups from Waar, the last rebel-held part of the city.

Meanwhile, Iraqi government troops have ordered Shiite militias to stay back from the front lines to reduce hostility from villagers as they advance into Sunni areas held by ISIL fighters.

The Shiite militias played an important role halting the dramatic advance by ISIL fighters through northern Iraq in June, when Iraq’s army crumbled. Since then they have received the endorsement of the government.

But their presence frightens and angers many Sunnis, who believe they have carried out killings and kidnappings with impunity, which the militias deny.

Winning the support of the local population is seen as crucial to defeating ISIL, but a difficult task as long as the feared Shiite militias are playing a prominent role on the battlefield.

Government forces, now supported by US-led airstrikes, are advancing this week into the city of Baiji, held by ISIL, which has also besieged Iraq’s biggest oil refinery nearby.

The army general in command in the province said he had ordered the militias away from the front line after they torched two houses of Sunni villagers.

“We decided to remove the militias from front lines and assign them duties like holding ground behind attacking security forces,” Lieutenant General Abdul Wahab Al Saidi said by telephone.

“They lack discipline, easily lose control and lack proper military training,” added the general, himself a Shiite.

An officer who was at the scene said Shiite army officers confronted the Shiite militiamen after the houses were torched, and shots were fired by both sides.

Major Saadi Hamdan said the order to move the militia fighters away from the front had already paid off in improved cooperation with the local villagers.

“Many people have started to call us and give us locations where terrorists are hiding and the places where they hide the car bombs,” said Maj Hamdan. “The wrong practices of militias, such as burning houses, could send the wrong message to the residents that they might become a target for the militia after liberating the city.”

Abu Marwa, a farmer in the area, said many locals had embraced ISIL when the fighters initially arrived, because they promised to help defend the area from the militias and the Shi’ite-led Baghdad government.

“We were very pleased because we were living under the mercy of sectarian government forces. But those joyful feelings didn’t last for too long,” he said by telephone.

“Many people were executed by ISIL because they were members of the police or army. More blood of the innocents was flowing now than under government troops.”

A victory in Baiji would be a psychological boost for the army after its collapse in the north in June.

Unusual alliances appear to be emerging. Sunni tribal chief Hamid Al Qaisi leads about 100 men who fight alongside government forces. Mr Al Qaisi said he also teams up with Shiite militias who give his fighters weapons, but agrees they should not spearhead operations.

“Almost all the arms we are using now against [ISIL] were given to us by the militias,” he said.

On Monday, a Pentagon official said the US military cannot confirm reports that the ISIL leader may have been struck in an airstrike, but suggested on Monday that lower-level figures may have been hit.

Speculation has swirled over the fate of Abu Bakr Al Baghdadi after local claims that he was killed or wounded in a strike by the US-led air armada targeting his group.

“Obviously there’s a lot of conflicting reports out there on the fate of Al Baghdadi. But the bottom line from our perspective is we simply cannot confirm his current status,” Pentagon spokesman Colonel Steven Warren said.

The Pentagon has said strikes on Friday hit a gathering of IS leaders in the northern Iraq city of Mosul, prompting rumours of Mr Al Baghdadi’s demise.

* Associated Press, Reuters, Agence France-Presse

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

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THE SPECS

Cadillac XT6 2020 Premium Luxury

Engine:  3.6L V-6

Transmission: nine-speed automatic

Power: 310hp

Torque: 367Nm

Price: Dh280,000

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

The Facility’s Versatility

Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
 
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
 
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
 
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
 
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
 
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket

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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What is graphene?

Graphene is a single layer of carbon atoms arranged like honeycomb.

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were "playing about" with sticky tape and graphite - the material used as "lead" in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But as they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment had led to graphene being isolated for the very first time.

At the time, many believed it was impossible for such thin crystalline materials to be stable. But examined under a microscope, the material remained stable, and when tested was found to have incredible properties.

It is many times times stronger than steel, yet incredibly lightweight and flexible. It is electrically and thermally conductive but also transparent. The world's first 2D material, it is one million times thinner than the diameter of a single human hair.

But the 'sticky tape' method would not work on an industrial scale. Since then, scientists have been working on manufacturing graphene, to make use of its incredible properties.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. Their discovery meant physicists could study a new class of two-dimensional materials with unique properties. 

 

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THREE POSSIBLE REPLACEMENTS

Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.

Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.

Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

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

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory