Gunfire and tear gas used on activists in Hama day before monitor's visit


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BEIRUT // At least seven people were wounded yesterday in the Syrian city of Hama when security forces used live ammunition and tear gas to disperse a protest against President Bashar Al Assad, just a day before a visit by Arab monitors, a rights group said.

Live pictures on Al Jazeera television showed gunfire and black smoke rising above a street in Hama as dozens of protesters chanted: "Where are the Arab monitors?"

Arab League monitors checking if Syria is ending its violent crackdown on popular unrest are due to visit Hama today. In its footage, Al Jazeera showed one man bleeding from the neck as others shouted in the background.

The Syrian Observatory for Human Rights said the protesters were heading towards Orontes square in the city centre for a sit-in at the symbolic location where demonstrations were crushed this year.

Security forces were not visible in the footage. Unarmed protesters, some masked, were heard shouting "Assad forces are shooting us!"

The protesters then began chanting: "Freedom for ever" and "We will have our revenge from you Bashar."

The details could not be independently verified.

Hama, 240km north of Damascus, has particular resonance for Syrians. The city was the site of the biggest massacre in the country's modern history.

Troops overran Hama in 1982 to put down the armed wing of the Muslim Brotherhood, which made its last stand there. Up to 30,000 people were killed, many of them in an army bombardment or executed in the streets by forces loyal to President Bashar Al Assad's' father, the late Hafez Al Assad. Parts of its old city were razed.

Twenty-nine years later, Hama demonstrators demanding the overthrow of the president still revile the memory of his father, who died in 2000 after ruling Syria for three decades.

In the AlJazeera footage, protesters began cursing the former president's soul immediately after the gunfire was heard, before rushing to hide in alleyways.

A few looked out to shout a defiant freedom call before disappearing into hiding again.

The shooting intensified, then one man shouted that snipers were operating in the area. Dozens of men squeezed themselves in an alley, chanting anti-Assad slogans.

"There is no turning back from the revolution," they shouted.

Hama was among the hardest hit cities in an escalation of military attacks against urban centres where anti-Assad protests had been held.

In August, tanks attacked Hama for 10 days, provoking Arab and Western outrage, after weeks of protests that drew hundreds of thousands of people to Orontes Square.

Authorities said the operation was necessary to cleanse the city of "terrorists" according to the wishes of Hama inhabitants.

Yesterday, part of an Arab League team went to a flashpoint area in the city of Homs but some of their planned tour was blocked when gunfire erupted, activists said.

Residents of Homs's Baba Amr neighbourhood initially refused to cooperate when the monitors arrived with an army escort and the team withdrew.

But activists said a smaller group of monitors returned without the officer and were escorted by residents and activists on a tour of the turbulent district.

But the monitors could not enter an area where residents said they believed detainees were being hidden because gunfire erupted.

It was not clear where the shooting came from.

"Residents were accompanying the team to the area to show them where they believe detainees are being held when suddenly there was gunfire near the checkpoint," said Rami Abdelrahman, of the Syrian Observatory for Human Rights.

More than 5,000 people have been killed in the uprising against Mr Al Assad. Activists say 40,000 people are in detention.

Syria has been internationally isolated over his crackdown and Turkey and Jordan have called on him to quit.

The Arab League, which has expelled Syria and imposed tough sanctions, is sending observers to monitor its peace plan that Damascus has agreed to pull the army off the streets, talk to the opposition and free political prisoners.

Jordan again yesterday urged an end to the violence and for political reforms.

"Killing in Syria must stop and the promised reforms must be

implemented without delay," the Jordanian foreign minister, Nasser Judeh, said in a

lecture at the Royal Jordanian National Defence College.

"Doing this will prevent outside intervention, preserve Syria's

unity and stop the bloodshed."

* Reuters, with additional reporting by Agence France-Presse

The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

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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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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