Five-year-old Omran Daqneesh, with his face bloodied, sits with his sister inside an ambulance after they were rescued following an air strike in the rebel-held Al Qaterji neighbourhood of Aleppo, Syria on August 17, 2016. Mahmoud Rslan/Reuters
Five-year-old Omran Daqneesh, with his face bloodied, sits with his sister inside an ambulance after they were rescued following an air strike in the rebel-held Al Qaterji neighbourhood of Aleppo, Syria on August 17, 2016. Mahmoud Rslan/Reuters
Five-year-old Omran Daqneesh, with his face bloodied, sits with his sister inside an ambulance after they were rescued following an air strike in the rebel-held Al Qaterji neighbourhood of Aleppo, Syria on August 17, 2016. Mahmoud Rslan/Reuters
Five-year-old Omran Daqneesh, with his face bloodied, sits with his sister inside an ambulance after they were rescued following an air strike in the rebel-held Al Qaterji neighbourhood of Aleppo, Syr

Brother of Syrian boy pictured in Aleppo dies of his wounds


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BEIRUT // The older brother of the Syrian boy who was pictured sitting in an ambulance dazed and covered in blood after an air strike has died in Aleppo, a monitoring group said.

Ali Daqneesh, 10, died on Saturday from wounds suffered in the attack on the family’s flat, according to the Syrian Observatory for Human Rights, a UK-based monitoring group.

He had internal bleeding and organ damage, doctors told a witness who was present with the father of the boys at the time of Ali’s death.

“Ali, aged 10, succumbed to his injuries. He was badly wounded in the same bombardment as Omran on August 17 in Aleppo,” the observatory said.

The images of his younger brother, four-year-old Omran, sitting in an ambulance after the attack – his face, arms and legs caked in blood and dust – have reverberated around the world, becoming a symbol for the suffering of children in Syria’s brutal five-year conflict.

The video and pictures were widely circulated online and in the media, refocusing public opinion on Syria’s civil war and the plight of civilians, particularly in Aleppo.

Russian and Syrian warplanes have intensified their air strikes on the rebel-held east of the city since insurgents made an advance last month, breaking an effective siege.

Fighting and air strikes in and around Aleppo has killed 448 civilians so far this month, the observatory said.

Rebels, supported by the United States, Turkey and Gulf Arab nations, have been fighting since 2011 to oust president Bashar Al Assad, who is supported by Russia and Iran. The Aleppo Media Centre, a network of activists in the divided northern city, confirmed Ali’s death in a video on Saturday.

The images of Omran sparked a global outcry, much like the photo last September of three-year-old Syrian boy Aylan Kurdi, whose body washed ashore on a Turkish beach as his family tried to reach Europe.

Omran, his siblings and parents were all plucked from the rubble wounded, but alive, following Wednesday’s bombing on the Qaterji neighbourhood in rebel-held east Aleppo.

Omran’s home city Aleppo has been divided by government control in the west and opposition fighters in the east since 2012.

Government warplanes, backed by Russia’s air force since September 2015, bombard the eastern districts while rebel groups fire rockets into the west.

Of the estimated 250,000 people still living in the eastern parts of the city, 100,000 are children, according to the UN’s children agency Unicef.

More than 290,000 people have been killed since Syria’s conflict broke out, including nearly 15,000 children.

On Friday, the World Food Programme described the situation in besieged areas as “nightmarish” amid growing international concern over the humanitarian cost of the war in Syria.

Russia on Thursday said it supported the idea of weekly 48-hour ceasefires to allow humanitarian aid to enter besieged parts of Aleppo, a plan the rebels also cautiously welcomed.

* Reuters and Agence France-Presse

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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