Syrian girls react following a reported Syrian regime air strike in a rebel-controlled area in the northern city of Aleppo on February 8, 2016. Regime forces backed by intense Russian air strikes have closed in on Aleppo city in their most significant advance since Moscow intervened in September in support of President Bashar al-Assad's government. / AFP / Ameer al-Halbi
Syrian girls react following a reported Syrian regime air strike in a rebel-controlled area in the northern city of Aleppo on February 8, 2016. Regime forces backed by intense Russian air strikes have closed in on Aleppo city in their most significant advance since Moscow intervened in September in support of President Bashar al-Assad's government. / AFP / Ameer al-Halbi
Syrian girls react following a reported Syrian regime air strike in a rebel-controlled area in the northern city of Aleppo on February 8, 2016. Regime forces backed by intense Russian air strikes have closed in on Aleppo city in their most significant advance since Moscow intervened in September in support of President Bashar al-Assad's government. / AFP / Ameer al-Halbi
Syrian girls react following a reported Syrian regime air strike in a rebel-controlled area in the northern city of Aleppo on February 8, 2016. Regime forces backed by intense Russian air strikes have

Russian firepower helps Syrian forces edge towards Turkey border


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BEIRUT/ONCUPINAR // The Syrian army advanced towards the Turkish border on Monday in a major offensive backed by Russia and Iran that rebels say now threatens the future of their nearly five-year insurrection against President Bashar Al Assad.

Iranian backed-militias played a key role on the ground as Russian jets intensified what rebels call a scorched earth policy that has allowed the military back into the strategic northern area for the first time in more than two years.

“Our whole existence is now threatened, not just losing more ground,” said Abdul Rahim Al Najdawi from Liwa Al Tawheed, an insurgent group.

“They are advancing and we are pulling back because in the face of such heavy aerial bombing we must minimise our losses.”

The Russian-backed Syrian government advance over recent days amounts to one of the biggest shifts in momentum of the war, helping to torpedo the first peace talks for two years, which collapsed last week before they had begun in earnest.

The Syrian military and its allies were almost five kilometres from the rebel-held town of Tal Rafaat, which has brought them to around 25km from the Turkish border, the rebels, residents and a conflict monitor said.

The assault around the city of Aleppo in northern Syria has prompted tens of thousands to flee towards Turkey, which is already sheltering more than 2.5 million Syrians, the world’s largest refugee population.

In the last two days escalating Russian bombardment of towns north west of Aleppo, Anadan and Haritan, brought several thousand more, according to a resident in the town of Azaz.

Aleppo, Syria’s largest city before the war with 2 million people, has been divided for years into rebel and government-held sections.

The government says it wants to take back full control of the city, which would make it the biggest prize yet in a war that has already killed at least 250,000 people and driven 11 million from their homes.

Rebel-held areas in and around Aleppo are still home to 350,000 people, and aid workers have said they could soon fall to the government. Turkish President Tayyip Erdogan was quoted at the weekend as saying Turkey was under threat and Ankara has so far kept the border crossing there closed to most refugees.

After around a week of heavy Russian air strikes, Syrian government troops and their allies broke through rebel defences to reach two Shiite towns in northern Aleppo province on Wednesday, choking opposition supply lines from Turkey.

German Chancellor Angela Merkel said she was “appalled” by the suffering of Aleppo, blaming bomb attacks primarily from the Russian side and suggesting they violated a UN Security Council resolution Moscow signed in December.

The Syrian army’s success in opening a route to the Shiite towns of Nubul and Zahraa enabled it to cut a main highway that linked rebel held areas in the northern countryside with the eastern part of Aleppo held by insurgents since 2012.

The latest gains by the Syrian government brings it to the closest point to the Turkish border area since August 2013, the Syrian Observatory for Human Rights said.

The capture of the towns of Mayer and then Kafin, just north of Nubul and Zahraa, in the past 24 hrs have opened the road towards Tal Rifaat, the next focus of the army assault. The capture of that would leave only the town of Azaz before the Turkish border itself.

The prospect of the loss of Azaz, just a few kilometres from the Bab Al Salama border crossing, would virtually wipe out the insurgents from their main stronghold in north-west Syria.

Russian bombing has for weeks targeted rebel routes to the main border crossing that was once a major gateway from Europe and Turkey to the Gulf and Iraq. Since it fell to insurgents, the crossing has been both a major commercial lifeline and arms supply route for rebel-held areas in Idlib and Aleppo provinces.

The army’s advance has also been indirectly helped by Kurdish-led YPG militias who control the city of Afrin, south-west of Azaz. They have seized a string of villages including Ziyara and Khreiybeh in the last few days, rebels said.

The Observatory also said the Kurds had secured the villages of Deir Jamal and Maranaz from hardline insurgents.

*Reuters

The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

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Heidi: Paddleboarding and swimming.

Personal motto:

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Heidi: Live, love, laugh and have no regrets.

 

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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