BEIRUT // The Red Cross delivered emergency aid to areas around the battered Baba Amr district of the Syrian city of Homs yesterday, but was blocked for a third day from entering the former rebel bastion amid reports of bloody reprisals by state forces.
Activists reported shelling and other violence across Syria, sending one of the biggest surges of refugees across the border into Lebanon in a single day since a revolt against President Bashar Al Assad began a year ago.
Concerns mounted for civilians stranded in Baba Amr in freezing weather with little food, fuel or medicine after weeks in under siege and near-constant shelling by Syrian forces intent on crushing the uprising.
"We have the green light, we hope to enter, we hope today is the day," said the International Committee of the Red Cross' Damascus-based spokesman Saleh Dabbakeh, declining to comment on what he said were sensitive talks with Syrian officials.
"We are very concerned about the people in Baba Amr."
The ICRC said it had been prevented from entering Baba Amr by Syrian forces despite receiving government permission, a move activists said was to hide "massacres" by the Syrian army.
The United Nations secretary-general, Ban Ki-moon, said on Friday he had received "grisly reports" that troops were executing and torturing people in Homs after insurgents abandoned their positions.
Aid workers began delivering supplies to areas near Baba Amr where people had fled, the ICRC said.
The UN refugee agency said up to 2,000 Syrians had fled the fighting for neighbouring Lebanon.
Refugees told of army shelling and gunfire on border towns. One woman said she and her family had fled the village of Jusiyah, near Qusair, some 12km from the border.
"In the morning the shelling started, so we had to leave towards Lebanon. There were some wounded, but I don't know what happened to them," said Um Ali, 64.
She was sat under a tree with her husband, five sons and a pregnant daughter-in-law. They had not brought any belongings.
"We don't know what to do," she said.
"Residents told me that shelling started early this morning shortly after helicopters and spotter planes were seen above the town," said Rami Abdelrahman, head of the Britain-based Syrian Observatory for Human Rights.
Clashes between Free Syrian Army defectors and Syrian troops were reported in Jebel Al Al Zawiya in Syria's north, and activists said government forces had used tear gas to end an anti-Assad protest of about 1,000 people in the northern city of Aleppo.
Mr Abdelrahamn also reported an attack on a Syrian army weapons depot by rebels near Homs on Saturday, killing and wounding up to 50 Syrian troops. Activists' reports are difficult to verify independently due to Syrian reporting restrictions.
The United Nations says Syrian security forces have killed more than 7,500 civilians since the revolt against the Assad family's four-decade rule began in March last year.
The Syrian government says "armed terrorists" had killed more than 2,000 soldiers and police during the unrest.
Lebanon deployed more troops to its northern border in response to the violence in Syrian towns nearby.
The%20US%20Congress%2C%20explained
%3Cp%3E-%20US%20Congress%20is%20divided%20into%20two%20chambers%3A%20the%20House%20of%20Representatives%20and%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20435%20members%20make%20up%20the%20House%2C%20and%20100%20in%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20A%20party%20needs%20control%20of%20218%20seats%20to%20have%20a%20majority%20in%20the%20House%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20Senate%2C%20a%20party%20needs%20to%20hold%2051%20seats%20for%20control%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20event%20of%20a%2050-50%20split%2C%20the%20vice%20president's%20party%20retains%20power%20in%20the%20Senate%3C%2Fp%3E%0A
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Wes%20Ball%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Owen%20Teague%2C%20Freya%20Allen%2C%20Kevin%20Durand%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
CHATGPT%20ENTERPRISE%20FEATURES
%3Cp%3E%E2%80%A2%20Enterprise-grade%20security%20and%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Unlimited%20higher-speed%20GPT-4%20access%20with%20no%20caps%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Longer%20context%20windows%20for%20processing%20longer%20inputs%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Advanced%20data%20analysis%20capabilities%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customisation%20options%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shareable%20chat%20templates%20that%20companies%20can%20use%20to%20collaborate%20and%20build%20common%20workflows%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Analytics%20dashboard%20for%20usage%20insights%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Free%20credits%20to%20use%20OpenAI%20APIs%20to%20extend%20OpenAI%20into%20a%20fully-custom%20solution%20for%20enterprises%3C%2Fp%3E%0A
Match info
Costa Rica 0
Serbia 1
Kolarov (56')
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