Smoke rises as a mortar shell hits a building in the town of Al Hula in the Syrian province of Homs.
Smoke rises as a mortar shell hits a building in the town of Al Hula in the Syrian province of Homs.
Smoke rises as a mortar shell hits a building in the town of Al Hula in the Syrian province of Homs.
Smoke rises as a mortar shell hits a building in the town of Al Hula in the Syrian province of Homs.

Syrian government drops leaflets calling on Idlib rebels to surrender


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BEIRUT // Syrian government aircraft scattered leaflets over the northern province of Idlib on Wednesday, calling on rebels to hand themselves over and urging foreign fighters to return to their homelands, as regime troops pressed on with the battle to recapture areas they had lost to the opposition.

The call came after another bloody day. The British-based Syrian Observatory for Human Rights, which has a network of activists on the ground, said 40 civilians and 70 fighters - regime troops and rebels - were killed in clashes nationwide on Tuesday.

One of the leaflets, aimed at foreign fighters, read: "Abandon your weapons and return to your family. You have been tricked."

Another leaflet gave instructions to rebels - foreign and local - to approach Syrian government checkpoints slowly and wave the paper in the air as a sign of surrender.

Syria's conflict began in March 2011 with peaceful protests against Mr Assad's rule but escalated into a civil war in response to a brutal government crackdown. Foreign fighters, many of them hardline Islamists seeking to impose their deeply conservative version of Islam, have also swelled the ranks of rebels.

The battle for the Idlib province is just one of a series of clashes that have been flaring lately as a concerted push by government forces seeks to dislodge rebels who had seized control of large swathes of the country.

The Observatory also reported clashes yesterday in the northern province of Aleppo, which is next to the border with Turkey and serves as a rebel gateway for weapons and supplies.

There was also fighting in towns on the outskirts of the capital, Damascus, and the southern province of Daraa.

Syrian troops, alongside fighters from the Lebanese Shiite Hizbollah group, were encircling the neighbourhoods of Khaldiyeh and Bab Houd in the central city of Homs, which rebels have held for a year.

"The war here is now from building to building," said Tariq Badrakhan, an activist speaking via Skype from the city. "They are trying to take the area a block at a time."

He said Syrian forces were "cleaning" the area of rebels by firing mortar shells at buildings, with the heaviest shelling occurring at dawn.

In Idlib province, rebels had besieged the provincial capital, also called Idlib, over the past two weeks, causing food shortages and price hikes, said Mohammad Kanaan, an activist in the city.

He said rebels had set up checkpoints - blocking some roads with large rocks and destroying others, and preventing food and other basic supplies from entering - in an effort to force the civilians to leave so they could storm the city.

"Residents are pleading with the Free Syria Army to loosen their grip, but they are trying to pressure people to leave Idlib," Mr Kanaan said.

He said there were few places the civilians could go as the city was already swelled with people who had fled from violence elsewhere, and that government troops often shelled nearby rebel-held areas.

Hundreds of thousands of Syrian civilians have been internally displaced because of the fighting, and the UN estimates that another 1.7 million Syrian refugees have fled to neighbouring Jordan, Turkey and Lebanon, many of them children.

On Tuesday, Valerie Amos, the UN humanitarian chief, warned during a visit to Lebanon that Syrian refugees there could double in number by the year's end if the uprising does not abate.

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia