Funeral of Moaz Al Ajouri November 13 2019. Al Ajouri was the son of an Islamic Jihad operative who had escaped a strike on their home in Damascus the same time Israel killed an Islamic Jihad commander in Gaza. EPA
Funeral of Moaz Al Ajouri November 13 2019. Al Ajouri was the son of an Islamic Jihad operative who had escaped a strike on their home in Damascus the same time Israel killed an Islamic Jihad commander in Gaza. EPA
Funeral of Moaz Al Ajouri November 13 2019. Al Ajouri was the son of an Islamic Jihad operative who had escaped a strike on their home in Damascus the same time Israel killed an Islamic Jihad commander in Gaza. EPA
Funeral of Moaz Al Ajouri November 13 2019. Al Ajouri was the son of an Islamic Jihad operative who had escaped a strike on their home in Damascus the same time Israel killed an Islamic Jihad commande

Small but dangerous in Damascus: the Iran-backed groups operating in the Syrian capital


Khaled Yacoub Oweis
  • English
  • Arabic

An attack this week in the heart of Damascus that missed a senior member of Islamic Jihad highlighted the important role that relatively low-profile militant organisations play on the side of Iran and the Bashar Al Assad regime.

Islamic Jihad said on Tuesday that Israel had attacked the Damascus home of its politburo member, Akram Al Ajouri, killing one of his sons. Footage on regime media showed the front of an apartment building in the Mezze district torn apart by an explosion.

The attack occurred almost immediately after an Israeli strike in Gaza killed senior Islamic Jihad commander Bahaa Abu Al Atta, who was also known as Abu Salim. His wife was also killed and rockets were launched against Israel in retaliation.

By basing their top tier in Damascus, Islamic Jihad had been relatively immune from the kind of targeted Israeli attacks in Gaza, and elsewhere like the one that killed the group’s leader, Fathi Al Shaqaqi, in Malta in 1995.

Fathi Al Shaqaqi, the late head of Islamic Jihad, in Tehran in 1992. The Mossad assassinate Al Shaqaqi in Malta in 1995. Getty Images
Fathi Al Shaqaqi, the late head of Islamic Jihad, in Tehran in 1992. The Mossad assassinate Al Shaqaqi in Malta in 1995. Getty Images

Islamic Jihad has also benefited from the regime’s military communications infrastructure in Syria to maintain operational links with Gaza, according to Syrian military defectors.

Until the Syrian revolt in March 2011, an unwritten rule in the relations between the Assad family and Israel has been that the militia clients of the Syrian regime would not be attacked on Syrian territory. Among them were Hezbollah, Hamas, Islamic Jihad, and the secular Popular Front for the Liberation of Palestine-General Command (PFLP-GC).

There have been exceptions, most notably the 2008 assassination in Damascus of Hezbollah’s military mastermind, Imad Mughniyeh, overseen by the CIA and Israel's Mossad spy agency.

After 2011, Israel regularly struck pro-Iranian Shiite militias that had poured into Syria, mainly from Iraq and Lebanon, or which Iran formed inside Syria, to prop the Assad regime.

Hezbollah also started developing its own, highly localised mini-proxies in areas bordering the occupied Golan Heights in southern Syria, the birthplace of the 2011 revolt.

In 2015, an Israeli strike on the Syrian side of the border with the Golan killed a general in the Iran Revolutionary Guard Corps (IRGC) and the son of Mughniyeh.

But in the main junctures of the Syrian civil war, as the Syrian regime faced manpower shortages among its Alawite core, Islamic Jihad and the PFLP-GC were crucial to propping up the Syrian president.

Military defectors say Iran and Hezbollah took over a large part of the coordination effort with Islamic Jihad and the PFLP-GC from the regime’s Military Intelligence. The two groups helped recruit Palestinians into the various Iranian-funded militias.

According to the Meir Amit Intelligence and Terrorism Information Centre, about 10,000 Palestinians have fought on the side of Assad so far in the civil war.

But the Palestinian community in Syria, which numbered 650,000 before 2011, has not been wholesale behind the regime, with many Palestinians having joined the uprising or critical of the role of the pro-regime Palestinian armed factions.

A turning point was when the PFLP-GC encouraged hundreds of residents of Yarmouk camp near Damascus to protest at a fence separating the Israeli-occupied Golan Heights from the rest of Syria in June 2011.

Israeli forces killed at least 10 protesters. PFLP-GC militiamen then killed a dozen mourners at the funeral of the protesters in Yarmouk.

The incident marked a main split in the camps. The Palestine Liberation Organisation sought to remain neutral, Hamas became de facto pro-revolt and Islamic Jihad remained with the regime.

A Syrian officer who had defected from the regime’s military and fought in northern Syria said that Islamic Jihad and the PFLP-GC later helped Assad besiege and bomb major rebel cities, notably Aleppo, “instead of realising their claim that they want to liberate Palestine”.

Islamic Jihad leadership moved to Syria in the late 1980s and early 1990s via Lebanon after they were thrown out of Gaza. The PFLP-GC has a long presence in Damascus as part of a strategy to weaken the late Yasser Arafat, whom Hafez Al Assad detested.

The group also has hundreds of fighters in Lebanon. But the PFLP-GC’s presence in Gaza is negligible.

Almost automatically, every time Israel strikes Iranian targets in Syria or US pressure builds up on Iran, Islamic Jihad fires rockets on Israel from Gaza.

This somewhat contrasts with Hamas, which has sought to keep room for manoeuvre by maintaining ties with Egypt and with Gulf states, specifically Qatar. Hamas did not take part in the latest rocket salvos launched against Israel in retaliation for the assassination of Abu Salim.

Facing a dearth of backers, Hamas has moved closer to the Iranian camp after President Mohamed Morsi of Egypt was ousted. But in Iran’s proxy wars, small militia actors are as important as large ones.

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

Formula%204%20Italian%20Championship%202023%20calendar
%3Cp%3EApril%2021-23%3A%20Imola%3Cbr%3EMay%205-7%3A%20Misano%3Cbr%3EMay%2026-28%3A%20SPA-Francorchamps%3Cbr%3EJune%2023-25%3A%20Monza%3Cbr%3EJuly%2021-23%3A%20Paul%20Ricard%3Cbr%3ESept%2029-Oct%201%3A%20Mugello%3Cbr%3EOct%2013-15%3A%20Vallelunga%3C%2Fp%3E%0A

Yuki Means Happiness
Alison Jean Lester
John Murray 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches 

My Cat Yugoslavia by Pajtim Statovci
Pushkin Press

The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Dual%20synchronous%20electric%20motors%20%20%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E646hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E830Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ETwo-speed%20auto%20(rear%20axle)%3B%20single-speed%20auto%20(front)%20%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh552%2C311%3B%20Dh660%2C408%20(as%20tested)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Normal People

Sally Rooney, Faber & Faber
 

Getting%20there%20
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Ftravel%2F2023%2F01%2F12%2Fwhat-does-it-take-to-be-cabin-crew-at-one-of-the-worlds-best-airlines-in-2023%2F%22%20target%3D%22_self%22%3EEtihad%20Airways%20%3C%2Fa%3Eflies%20daily%20to%20the%20Maldives%20from%20Abu%20Dhabi.%20The%20journey%20takes%20four%20hours%20and%20return%20fares%20start%20from%20Dh3%2C995.%20Opt%20for%20the%203am%20flight%20and%20you%E2%80%99ll%20land%20at%206am%2C%20giving%20you%20the%20entire%20day%20to%20adjust%20to%20island%20time.%20%C2%A0%3C%2Fp%3E%0A%3Cp%3ERound%20trip%20speedboat%20transfers%20to%20the%20resort%20are%20bookable%20via%20Anantara%20and%20cost%20%24265%20per%20person.%20%C2%A0%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

If you go

The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

THE SPECS

Engine: 4.0L twin-turbo V8

Gearbox: eight-speed automatic

Power: 571hp at 6,000rpm

Torque: 800Nm from 2,000-4,500rpm

Fuel economy, combined: 11.4L/100km

Price, base: from Dh571,000

On sale: this week

Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A

In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press