A soldier stands in the Deraa countryside next to a Syrian flag with an image of Bashar Al Assad on it. Reuters
A soldier stands in the Deraa countryside next to a Syrian flag with an image of Bashar Al Assad on it. Reuters
A soldier stands in the Deraa countryside next to a Syrian flag with an image of Bashar Al Assad on it. Reuters
A soldier stands in the Deraa countryside next to a Syrian flag with an image of Bashar Al Assad on it. Reuters

Assassinations and regime rule, the fragile reality of the deal for Syria’s south


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Security in southern Syria remains precarious six months after Russian mediation limited the violence as the regime took territory back from rebels, an International Crisis Group report says.

President Bashar Al Assad is determined to reclaim other areas of the war-torn country, but whether more bloodshed can be avoided through similar mediation will depend on how rebels regard the southern precedent, the report says.

More than 50 interviews conducted last December with rebel commanders, opposition groups, aid workers and residents in southern Syria suggest the southern arrangement has been a mixed blessing.

Since the regime retook control with Russia's help last July, it has reopened the roads to traffic and trade with the south.

Merchants no longer need to bring in supplies through extortionate checkpoints or smuggling routes, reducing prices of staple goods.

But the regime has also re-established authoritarian rule and groups aligned with Iran may be trying to establish a presence near the armistice line with Israel, the report found.

There has also been an increasing number of assassinations of former rebel leaders, with little clarity as to who is behind them. In some cases, circumstances suggest that state security agencies are the culprits, the think tank says.

If negotiated solutions are to prevent further bloodshed, they will require far better conditions to enable safe refugee returns and rebuilding.

They will also need more involvement from outside the country to prevent regime reprisals and allow aid to reach vulnerable populations.

Six months on, two principal factors still discourage displaced populations from returning. The first is the lack of functioning infrastructure, services and employment.

The regime’s restrictions on international aid access to the south limited the type and quality of assistance to the area’s poorest and most vulnerable, and led to thousands of southerners losing their jobs with non-government organisations.

The second factor is the evolving security situation. The regime arrested hundreds of formally cleared rebels and civilians with a track record of unarmed opposition.

The Russian presence lessened this behaviour, but people are anxious about the future because there is no clear indication of how long Moscow's engagement will last.

The arrests also suggest the reappearance of unaccountable security agencies with no clear co-ordination between them.

In Deraa, the cradle of the revolution that began in 2011, military intelligence issued clearance papers and removed people from wanted lists it uses at its checkpoints.

But air force intelligence, political security and state security may not have received the updates on people who have been cleared. As a result, clearance papers do not provide any guarantee that their bearer will not be arrested.

A former rebel interviewed by the group said he was arrested when he went to military intelligence to register his new-born daughter, despite having clearance papers.

“They asked if I knew about hidden weapons and ammunition," he said. "They kept me for a week, after which I was released with help from my father who had gone to a Russian officer who made phone calls to get me released."

Russian officers often intervene but cannot in cases where people are apprehended as suspects in crimes perpetrated during the conflict.

This creates a loophole that security agencies can use to target former rebels or opposition activists, the report found.

A public employee in Deraa told the ICG that “the Syrian government wants to have full control of Deraa, more even than before 2011”.

Residents in the south also reported a covert presence of Iran-aligned fighters in state security forces, which suggests that the area could become yet another flashpoint in the confrontation between Iran and Israel in Syria.

Some southerners, especially opposition supporters, say Iran and the forces it backs – in particular the Lebanese Hezbollah – have been quietly expanding their influence in the south since the government’s return.

They say Hezbollah and Iran are recruiting locals and building a base in the Lajat area in north-eastern Deraa.

There they run training camps to place the fighters in the state’s Iran-friendly branches, such as the army’s 4th Armoured Division and air force intelligence.

These groups offer better pay than the Russian-sponsored 5th Corps, greater protection from security agencies and a guarantee not to be sent to other fronts in Syria.

The locals say they also receive better food and equipment than regular units.

Iran is also reportedly reaching out to residents of the south-west. Israel has expressed concern about Iran-backed fighters seeking to infiltrate the south amid Syrian security forces.

Russia has taken steps to reassure Israel and aid a return to the pre-war status quo in Syria’s south-west, but accounts of an expanding Iranian role in the region seem to contradict those assurances.

The ICG said negotiated solutions would have to provide assurances that ease the tension over regional rivalries.

A senior Israeli official told the think tank: “So far, we have managed to target Iran’s presence without provoking an uncontrolled escalation. That is quite an achievement.

"But Iran seems willing to absorb the blows and keep trying to expand its presence. At some point, one of us could miscalculate. And then all bets would be off.”

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

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Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

 

 

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less

Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

A timeline of the Historical Dictionary of the Arabic Language
  • 2018: Formal work begins
  • November 2021: First 17 volumes launched 
  • November 2022: Additional 19 volumes released
  • October 2023: Another 31 volumes released
  • November 2024: All 127 volumes completed
UAE currency: the story behind the money in your pockets
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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)