ALEPPO // In a city where windows were blasted from their frames, residents of Aleppo go about their daily lives behind holes covered with plastic.
For inhabitants of the divided Syrian city, glass has become a liability rather than a luxury.
“Every window pane we have has been shattered by shelling,” said Ammar Wattar, an English teacher, as he fitted a hard plastic sheet into the window frame of his home in the government-held district of Al Midan.
“We changed it the first time, then the second time, the third time – until this time, we decided not to change it anymore.”
Windows are regularly blown out in rocket attacks and air strikes on Aleppo city, turning the shards into projectiles.
Replacing them is also expensive, so residents have been opting to cover the frames with sheets of plastic.
In many neighbourhoods, children can be seen slipping behind white tarpaulin hanging like curtains from the doorways of their homes.
Abandoned buildings are often identified by the partly smashed glass windows.
Clashes and bombardment have carried on in Aleppo despite a February 27 truce across parts of Syria and many attempts to secure a freeze on fighting in the city.
Asraa Al Masri, a teacher in a government-held district of the city, said a shard of glass flew into her daughter’s leg during a rocket attack.
She has since stopped replacing her windows with glass, but she now faces other worries.
“Bugs, dust, soot, loud noises, the burning smell of the generators, which are bad for your health and negatively affect our children while they’re studying,” she said.
Perhaps no one has seen as much shattered glass as Mohammed Bouz, who used to sell it in a shop in Al Midan.
“My stockpile has been destroyed many times during the shelling, and I haven’t been able to get new deliveries,” he said.
Before Syria’s war erupted in March 2011, a square metre of glass cost 425 Syrian pounds but it now fetches about 3,300.
Aleppo’s residents – many of whom have been jobless since war came to their city in 2012 – opt for the much cheaper plastic at a maximum of 500 pounds per square metre.
But for Umm Ahmad’s conservative Muslim family, no proper windows means no privacy.
Synthetic canvas billows in the wind, “so my daughters and I can only change our clothes in the bathroom or in the hallways so our neighbours don’t see us”, the 52-year-old said.
Privacy “is something really sacred for Aleppan families”.
Across the frontline in Aleppo’s rebel-held east, shopkeeper Ali Makansi recounted sitting in his grocery store one day when a mortar shell crashed into the roof of a nearby building.
“Because the explosion was so powerful, an entire window pane fell on me and cut the main nerve in my hand,” said the 32-year-old whose shop is in Al Shaar neighbourhood.
“All the houses and commercial buildings in Aleppo are using plastic now instead of glass,” he said. “Plastic is cheap and won’t hurt anyone if there’s an explosion nearby.”
Mohammed Jokhdar, a 29-year-old Arabic language teacher, sent his family to Turkey after his brother was killed in shelling last year.
He lives alone in his flat in Bustan Al Qasr district where he has covered the windows with sheets of transparent plastic.
“But the plastic doesn’t protect from the weather and sometimes water leaks through. It doesn’t block the noise either – I feel like I’m in the street.”
Abu Omar, 69, who lives in Tariq Al Bab neighbourhood, also complains about the noise and water leaks.
But “the biggest problem is the street cats. They tear the plastic and come into my home looking for food.”
* Agence France-Presse
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
Other promotions
- Deliveroo will team up with Pineapple Express to offer customers near JLT a special treat: free banana caramel dessert with all orders on January 26
- Jones the Grocer will have their limited edition Australia Day menu available until the end of the month (January 31)
- Australian Vet in Abu Dhabi (with locations in Khalifa City A and Reem Island) will have a 15 per cent off all store items (excluding medications)
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
Conflict, drought, famine
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.
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Turkish Ladies
Various artists, Sony Music Turkey
UAE Falcons
Carly Lewis (captain), Emily Fensome, Kelly Loy, Isabel Affley, Jessica Cronin, Jemma Eley, Jenna Guy, Kate Lewis, Megan Polley, Charlie Preston, Becki Quigley and Sophie Siffre. Deb Jones and Lucia Sdao – coach and assistant coach.
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
MATCH INFO
Fixture: Thailand v UAE, Tuesday, 4pm (UAE)
TV: Abu Dhabi Sports
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices