An image from a video uploaded on YouTube on Wednesday allegedly shows Syrian rebels standing in front of a UN vehicle in the Golan Heights. AFP
An image from a video uploaded on YouTube on Wednesday allegedly shows Syrian rebels standing in front of a UN vehicle in the Golan Heights. AFP
An image from a video uploaded on YouTube on Wednesday allegedly shows Syrian rebels standing in front of a UN vehicle in the Golan Heights. AFP
An image from a video uploaded on YouTube on Wednesday allegedly shows Syrian rebels standing in front of a UN vehicle in the Golan Heights. AFP

Syrian rebels reportedly seize UN peacekeepers near Golan Heights


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BEIRUT // Syrian rebels have seized a convoy of UN peacekeepers near the Golan Heights and say they will hold them captive until President Bashar Al Assad's forces pull back from a rebel-held village which has seen heavy recent fighting.

The capture was announced in rebel videos posted on the internet and confirmed on Wednesday by the United Nations in New York, which said about 20 peacekeepers had been detained.

The seizure, the most direct threat to UN personnel in the nearly two-year-old uprising against Mr Al Assad, came on the day that Britain said it would increase aid to the opposition forces and the Arab League gave a green light to member states to arm the rebels.

The peacekeepers of the UNDOF mission have been monitoring a ceasefire line between Syria and the Israeli-occupied Golan Heights, captured by Israel in a 1967 war, for nearly four decades.

Israel has warned that it will not "stand idle" as Syria's civil war spills over into the Golan region.

The United Nations in New York said its peacekeepers had been detained by around 30 fighters in the Golan Heights.

"The UN observers were on a regular supply mission and were stopped near Observation Post 58, which had sustained damage and was evacuated this past weekend following heavy combat in close proximity at Al Jamla," it said, referring to a village which saw fierce confrontations on Sunday.

It did not say the nationality of the observers but the Syrian Observatory for Human Rights monitoring group which is in contact with the rebel brigade said they were Filipino.

In one rebel video, a young man saying he was from the "Martyrs of Yarmouk" brigade stood surrounded by several rebel fighters with assault rifles in front of a two white armoured vehicles and a truck with "UN" markings.

"The command of the Martyrs of Yarmouk ... is holding forces of the United Nations Disengagement Observer Force until the withdrawal of forces of the regime of Bashar Al Assad from the outskirts of the village of Jamla," the man, who was wearing civilian clothes, said.

At least five people could be seen sitting in the vehicles wearing UN light blue helmets and bulletproof vests.

"If no withdrawal is made within 24 hours we will treat them as prisoners," he said, accusing them of collaborating with Mr Al Assad's forces to push the rebels out of Jamla.

Nearly two years since the uprising started, rebels are distrustful of a United Nations that they say has failed to support their cause.

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United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')

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Creator: Mike White

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In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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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