BEIRUT // When a three-day “humanitarian pause” in eastern Aleppo expired on Saturday evening, it did not take long for Russia and the Syrian government to resume air strikes on the rebel-held area. With bombs crashing down, food stocks still low and no way to escape, life for civilians in eastern Aleppo quickly returned to normal.
Between Thursday and Saturday, the Syrian government provided routes for rebels and civilians to evacuate to either regime-held territory or to opposition lines outside the city. They guaranteed safe passage – even for fighters, if they left behind their weapons – but hinted at a larger attack to capture the east when the evacuation ended. Although the humanitarian pause was presented as a last chance to escape eastern Aleppo, few if any civilians took up the offer.
The rebels do bear some responsibility for this. They told civilians not to cross because it was too dangerous, and continued to engage in battles with regime forces during the unilateral ceasefire. But now that the pause has ended, it has become clear that Russia and Syria designed it to fail – as a gesture that would allow them to shrug off international criticism while keeping up the full pressure of a siege imposed in September.
The crossing points were lined with masses of armed government soldiers. The buses waiting to transport the evacuees were plastered with pictures of Syrian president Bashar Al Assad. It looked more like a surrender point than an evacuation.
Hungry, under heavy bombardment and, in some cases, increasingly upset with the rebel forces whose war brought them to this point, many of the 275,000 civilians in eastern Aleppo are ready to quit the city.
But even those who are now wary of the rebels have no trust in the regime. The government has ruthlessly and indiscriminately pounded civilian neighbourhoods for years. In recent weeks it has targeted hospitals and emergency workers in eastern Aleppo, ensuring that many of those injured in its attacks will die.
The government pretends civilian deaths do not occur on the rebel side, insisting it is carefully targeting only terrorists, as it describes the rebels. Confronted last week with the photo of five-year-old Omran Daqneesh, bloodied and shell-shocked after an air strike in eastern Aleppo in August, Mr Al Assad said it was “a forged picture and not a real one”.
After all of this, marching up to lines of government soldiers and boarding buses adorned with posters of their chief tormentor remains unthinkable.
The uncertainty and brevity of the Russian-Syrian pause also ensured that no aid got into rebel-held Aleppo, despite urgent warnings from the United Nations that food stocks will run out by November. The truce was initially for only 11 hours until Thursday evening, a window that left the UN and partner aid organisations uneasy about deliveries. And Russia only announced its two 24-hour extensions at the last minute, making planning for deliveries difficult. Moscow and Damascus knew that the UN and aid organisations would not be able to deliver humanitarian supplies if the truce was structured like this. By keeping aid out, Russia and Syria did not skip a beat in their siege, despite the pause’s humanitarian moniker.
The prospect of another break in the fighting or a real evacuation appears distant.
“The question of renewing the humanitarian pause is not relevant now,” Moscow’s deputy foreign minister, Sergei Ryabkov, said on Monday.
Meanwhile, the rebels’ powerful Jaish Al Fatah alliance has said it will launch a new offensive from outside the city to break the siege. With an intensified fight now imminent, it is difficult to imagine that there will be a meaningful pause in the fighting.
On Monday government forces took a strategic hilltop south of Aleppo amid a barrage of air strikes, and pounded the city’s east with tanks and cannon, continuing its campaign for complete control of the city.
For the civilians trapped in eastern Aleppo, the situation is more dire than ever. They won a respite from air strikes during the humanitarian pause and its run-up, but that was all. Their food and medical supplies continued to run down. Their days are still numbered.
jwood@thenational.ae
* With additional reporting from Agence France-Presse and Associated Press
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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.
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Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
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