AMMAN // The struggle to stop ISIL spreading into southern Syria has burst into the open.
Moderate rebels and hardline factions including Jabhat Al Nusra are fighting militants connected to the extremists near the Israeli border.
At least 47 fighters have been killed over two weeks in ambushes, kidnappings and shootings.
The fighting has opened up a complex and multilayered conflict on the southern front, the place Syria’s uprising began in March 2011 and where rebels had managed to maintain a faltering unity in their war against president Bashar Al Assad and his allies, Hizbollah and Iran.
The fighting started on April 27 when a shadowy militant faction known as the Jihad Army carried out a surprise attack on a moderate rebel unit, Ahrar Nawa, which is backed by the Military Operations Command (MOC), a secret control centre in Amman staffed by military personnel from western and Gulf states.
Nine Ahrar Nawa fighters were killed and three others wounded in the ambush, which took place in Al Qahtaniyeh, near the frontier with Israel, opposition activists said. The 19-man Ahrar Nawa squad was en route to attack forces loyal to president Bashar Al Assad at the time.
Fighting under the black flag of ISIL – the first time it has been raised on the southern front, moderate rebels say – the Jihad Army also captured 20 fighters from the MOC-affiliated First Army and laid siege to a field hospital used by rebels in Al Maabar.
It remains unclear exactly how close to ISIL the Jihad Army is and whether it has formally pledged allegiance to ISIL leader Abu Bakr Al Baghdadi or if its association is more of an aspiration than reality. ISIL franchises have spread to 11 countries, including to Libya, Yemen and Nigeria
Rebel commanders familiar with the prevalent thinking in the MOC said it was treating the Jihad Army as part of ISIL and a serious threat.
“The Jihad Army has been a clandestine army. These are Daesh sleeper cells and now they have emerged,” said Bashar Al Zoubi, commander of the Yarmouk Army, a powerful rebel faction on the southern front. Daesh is another name for ISIL, widely used in Syria and Iraq.
Last Tuesday the Yarmouk Army attacked Jihad Army command posts in Al Qhataniyeh and Quneitra.
“We have sent forces to deal with them … We will not allow Daesh here. They know that they do not have a place for them in the south because our response was tough.”
Fighting back
Various moderate rebel factions, still colloquially known as the Free Syrian Army (FSA), responded to the first ambush in Al Qahtaniyeh but they quickly scaled down their operations, allowing Nusra to take the lead.
The Al Qaeda affiliate has been at war with ISIL throughout Syria – often coming out second best. Key Nusra commanders and fighters in the south were previously in the eastern desert province of Deir Ezzor, which they were forced to flee after a humiliating ISIL takeover last July.
Apparently intent on not repeating that experience, Nusra mobilised its forces to face the Jihad Army. The day after the initial ambush, Nusra, working with Ahrar Al Sham, another ultraconservative faction, successfully overran several Jihad Army camps.
“They have besieged them,” said a rebel commander. “They took Al Samdaniyeh, Al Hamidiyeh and Al Qahtaniyeh and overran most of their [the Jihad Army’s] headquarters there.”
In the skirmishes, the Jihad Army’s leader, a Syrian militant from the Golan Heights known as Abu Musab Al Fannousi, was variously reported to have been captured and executed, seriously wounded or shot, less seriously, in the shoulder.
A voice recording posted on Twitter on May 1 appeared to dispel rumours of his death, with Al Fannousi calling Nusra and the FSA “puppets of the infidel regimes”, and accusing them of following orders from foreign states to attack the Jihad Army which, he said, “wanted to rule by God’s laws”. The recording was being treated as authentic by moderate rebels.
Rebel breakaways
Details about the Jihad Army remain patchy. Information from rebel fighters and social media sources indicates it was established in January by Al Fannousi and a militant called Abu Bashir, a defector from Al Nusra who took dozens of fighters with him.
It quickly grew to a force of between 400 and 600 men, according to a moderate rebel commander with knowledge of MOC intelligence assessments. Other rebels said it was smaller, numbering between 200 and 300 fighters.
Some of its members were drawn from other rebel groups, including Ahrar Al Sham, rebels said. One moderate fighter said he knew the group to contain militants from Saudi Arabia and Jordan.
The emergence of ISIL on the southern front is something moderate commanders and their allies in western, Jordanian and Gulf intelligence agencies, all part of an anti-ISIL coalition fighting the group in Syria and Iraq since last year, have been trying to prevent.
Unlike parts of northern and eastern Syria, where ISIL has become the dominant force, in the south moderates have retained more influence.
Those claims to moderation have been undermined by the rise of Al Nusra, however, which has stuck firmly to its Al Qaeda affiliation, and by what appears to be a shift by some moderate and conservative factions towards ISIL.
Adding to the fracturing battlefront in the south, two days after the April 27 ambush, and with the fight against the Jihad Army still raging, clashes erupted in Quneitra between Al Nusra and the Yarmouk Martyrs’ Brigades, a major rebel faction affiliated to the MOC and separate from the Yarmouk Army, after the latter took control of a town called Sahm Al Golan, in the west of Deraa province, and overran a series of Nusra command posts.
Three Saudis fighting for Nusra were reported among the dead.
Harakat Al Muthana, a powerful hardline faction, then became embroiled in the fighting, manoeuvring to prevent Nusra from implementing an operation on May 3 to try and kill or capture the commander of the Yarmouk Martyrs’ Brigades, Mohammad “Abu Ali” Al Baridi, also known as Al Khal, .
ISIL allegations
Tensions have been simmering between Nusra and the Yarmouk Martyrs’ Brigades since December 15, when Nusra assassinated Mousab Ali Qarfan, also known as Mousab Zaytouneh, a top Brigades commander, and three other fighters from the group.
Nusra accused him of being an ISIL sleeper agent and said the Brigades had been infiltrated by ISIL as part of a creeping expansion into southern Syria.
The Yarmouk Martyrs Brigades has denied the claims and recently issued a statement criticising Nusra’s affiliation with Al Qaeda. But the group’s credibility as a moderate force was further damaged in March when a video showing its fighters and commander, Al Khal, singing a nashid, a religious song, praising ISIL was posted on the internet.
The Syrian Observatory for Human Rights reported the controversy started by that footage, and said eight members of the Yarmouk Martyrs' Brigades were subsequently arrested in the town of Nawa and sentenced to six years in jail by the Islamic Justice Committee, a rebel court.
Revelations last month that ISIL had entered Yarmouk Camp, in southern Damascus, further fuelled speculation of links between the Yarmouk Martyrs' Brigade, which is present in the camp.
A series of overlapping conflicts are now under way in the south, involving Nusra, the Jihad Army, the Yarmouk Martyrs’ Brigades, the FSA and forces loyal to Mr Al Assad. In addition, the Syria conflict is a broader proxy war, involving the US, Gulf states, Russia and Iran. More than 200,000 people have been killed since 2011, according to the UN, with millions more fleeing their homes as refugees.
foreign.desk@thenational.ae
Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
ESSENTIALS
The flights
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes.
Where to stay
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The specs
Engine: 1.5-litre, 4-cylinder turbo
Transmission: CVT
Power: 170bhp
Torque: 220Nm
Price: Dh98,900
The past Palme d'Or winners
2018 Shoplifters, Hirokazu Kore-eda
2017 The Square, Ruben Ostlund
2016 I, Daniel Blake, Ken Loach
2015 Dheepan, Jacques Audiard
2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan
2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux
2012 Amour, Michael Haneke
2011 The Tree of Life, Terrence Malick
2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul
2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke
2008 The Class (Entre les murs), Laurent Cantet
Emergency phone numbers in the UAE
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Company Profile
Company name: NutriCal
Started: 2019
Founder: Soniya Ashar
Based: Dubai
Industry: Food Technology
Initial investment: Self-funded undisclosed amount
Future plan: Looking to raise fresh capital and expand in Saudi Arabia
Total Clients: Over 50
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Results
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So what is Spicy Chickenjoy?
Just as McDonald’s has the Big Mac, Jollibee has Spicy Chickenjoy – a piece of fried chicken that’s crispy and spicy on the outside and comes with a side of spaghetti, all covered in tomato sauce and topped with sausage slices and ground beef. It sounds like a recipe that a child would come up with, but perhaps that’s the point – a flavourbomb combination of cheap comfort foods. Chickenjoy is Jollibee’s best-selling product in every country in which it has a presence.
Jebel Ali Dragons 26 Bahrain 23
Dragons
Tries: Hayes, Richards, Cooper
Cons: Love
Pens: Love 3
Bahrain
Tries: Kenny, Crombie, Tantoh
Cons: Phillips
Pens: Phillips 2
Racecard
%3Cp%3E6pm%3A%20The%20Madjani%20Stakes%20%E2%80%93%20Group%202%20(PA)%20Dh97%2C500%20(Dirt)%201%2C900m%3Cbr%3E6.35pm%3A%20Graduate%20Stakes%20%E2%80%93%20Conditions%20(TB)%20Dh100%2C000%20(D)%201%2C400m%3Cbr%3E7.10pm%3A%20Longines%20Dolcevita%20Collection%20%E2%80%93%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C400m%3Cbr%3E7.45pm%3A%20Longines%20Legend%20Driver%20Collection%20%E2%80%93%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C600m%3Cbr%3E8.20pm%3A%20Longines%20Master%20Collection%20%E2%80%93%20Handicap%20(TB)%20Dh105%2C000%20(D)%201%2C200m%3Cbr%3E8.55pm%3A%20Longines%20Record%20Collection%20%E2%80%93%20Handicap%20(TB)%20Dh87%2C500%20(D)%202%2C200m%3Cbr%3E9.30pm%3A%20Longines%20Spirit%20Collection%20%E2%80%93%20Handicap%20(TB)%20Dh87%2C500%20(D)%201%2C600m%3C%2Fp%3E%0A
Five expert hiking tips
- Always check the weather forecast before setting off
- Make sure you have plenty of water
- Set off early to avoid sudden weather changes in the afternoon
- Wear appropriate clothing and footwear
- Take your litter home with you
DSC Eagles 23 Dubai Hurricanes 36
Eagles
Tries: Bright, O’Driscoll
Cons: Carey 2
Pens: Carey 3
Hurricanes
Tries: Knight 2, Lewis, Finck, Powell, Perry
Cons: Powell 3
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETerra%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Hussam%20Zammar%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Mobility%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%20funding%20of%20%241%20million%3Cbr%3E%3C%2Fp%3E%0A
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
RESULTS
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More from Neighbourhood Watch
AUSTRALIA SQUAD
Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.