Hundreds of European children are still detained in Syrian ISIS camps, prompting fresh calls for them to be returned home.
The youngsters are housed in camps where extremist fighters and their families were held after the defeat of the terrorist group in Iraq and Syria.
Watchdogs say the children lack basic services such as health care and sanitation and that efforts to bring them home have been hindered by the pandemic.
Children were among four people who died in a fire at the notorious Al Hol camp in March.
In a new report, the Open Society Justice Initiative said more than 600 children of European nationals were still living in the camps.
They include children from Britain, France, Belgium, Germany, the Netherlands and Sweden.
Activists said it was effectively impossible for women and children in the camps to obtain travel documents prove their nationality.
They said European governments should act to bring them home immediately rather than reviewing each case on its merits.
“European states still overwhelmingly refuse to repatriate their child nationals from the camps,” said Georgiana Epure, a fellow at the advocacy group.
“Children in Syrian camps have been unlawfully detained for more than two years in inhumane and life-threatening conditions.”
The number of returns slowed during the pandemic. Denmark said in May that it would repatriate 22 women and children from Syria, while a Dutch woman and three children were returned to the Netherlands in June.
France’s Defender of Rights, Claire Hedon – an official with power to investigate abuses – said it was no longer tenable to judge each case on its own merits.
She said she would take up the case of French children in Syria before a UN committee and the European Court of Human Rights.
“The risks faced by these children… jeopardise not only their future but their very existence,” she said. “The conditions of their detention constitute serious violations of children’s rights.”
Security fears
About 5,000 European nationals are estimated to have joined ISIS in the years after it proclaimed its caliphate in 2014.
European countries say that security concerns over children linked to ISIS mean they need to take a case-by-case approach.
Some of the children were born in ISIS territory and are feared to have been indoctrinated by the extremists.
But the Justice Initiative report said the youngsters should be seen as victims rather than potential threats.
“Their age, level of maturity, commitment to ISIS ideology, training and engagement in ISIS activities varies,” it said.
“The idea that they exercised individual agency and informed consent in supporting or conducting violence is highly questionable.”
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
The schedule
December 5 - 23: Shooting competition, Al Dhafra Shooting Club
December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq
December 11 - 20: Dates competition, from 4pm
December 12 - 20: Sour milk competition
December 13: Falcon beauty competition
December 14 and 20: Saluki races
December 15: Arabian horse races, from 4pm
December 16 - 19: Falconry competition
December 18: Camel milk competition, from 7.30 - 9.30 am
December 20 and 21: Sheep beauty competition, from 10am
December 22: The best herd of 30 camels
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McIlroy's struggles in 2016/17
European Tour: 6 events, 16 rounds, 5 cuts, 0 wins, 3 top-10s, 4 top-25s, 72,5567 points, ranked 16th
PGA Tour: 8 events, 26 rounds, 6 cuts, 0 wins, 4 top-10s, 5 top-25s, 526 points, ranked 71st
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