UNITED NATIONS // UN secretary general Ban Ki-moon warned on Thurday that the use of starvation as a weapon in Syria was a war crime.
“All sides, including the Syrian government, are committing this and other atrocious acts prohibited under international humanitarian law,” Mr Ban said.
Syrians living under siege were “being held hostage”, he said, but added that their plight was even worse than hostages.
“Hostages get fed,” he said. “These children and women and men are struggling to survive without food or medicine.”
Mr Ban’s remarks came as France, Britain and the United States called for an emergency United Nations Security Council meeting to press demands for an end to sieges in Syria.
Also on Thursday, a convoy of 44 lorries carrying food and medicine entered the hunger-stricken Syrian town of Madaya.
It was the second delivery of aid this week to the town where the United Nations says suffering is the worst seen in Syria’s nearly five-year war.
Madaya’s 40,000 residents have endured a crippling siege by pro-government forces that has drawn sharp condemnation from the UN and world powers. More than two dozen people have reportedly starved to death since December.
“The priority is wheat flour and washing materials,” said a spokesman for the International Committee of the Red Cross, Pawel Krzysiek.
Medical teams were aboard the lorries and “the ICRC is also bringing a nutritionist for a proper assessment” of residents, he added.
A separate convoy of 17 lorries left the capital for Fuaa and Kafraya, two towns in Syria’s north-west that are encircled by rebels. The aid was to enter all three places simultaneously.
According to Hizbollah’s Al Manar television station, at least three lorries had also entered Fuaa and Kafraya.
Madaya and the nearby opposition-held town of Zabadani, along with Fuaa and Kafraya, are part of a landmark UN-brokered truce deal between rebels and regime fighters reached in September.
The UN’s Office for the Coordination of Humanitarian Affairs said aid agencies had made several requests to also access Zabadani but had yet to receive authorisation.
“The humanitarian community stands ready to deliver there in the course of the coming days as soon as it is approved,” spokeswoman Linda Tom said.
Thursday’s delivery to Madaya follows one on Monday that was the first humanitarian assistance received by the town in nearly four months.
On Thursday, the ICRC’s top official in Syria, Marianne Gasser, said Madaya’s suffering was “heartbreaking”.
“People are desperate. Food is in extremely short supply. It is the elderly, women and children who are suffering the most, especially from severe malnourishment ... This cannot go on,” she said.
OCHA said a third delivery to the towns would take place “in the following days”.
“We are encouraged that we have been able to reach these towns, where thousands of people have been trapped for very long periods of time,” said the UN’s humanitarian coordinator for Syria, Yacoub El Hillo.
“We do not want to see this as a one-off,” he said. “Ultimately the real solution to this predicament, to the plight of the people besieged in these towns, is for the siege to be lifted.”
He said the World Health Organisation (WHO) was in direct talks with Syrian authorities to secure the evacuation of Madaya residents in need of urgent medical care.
“We found very urgent cases in Madaya that need to be quickly transferred to hospitals for treatment. We hope that this will happen in the coming days,” Mr El Hillo said.
So far, one eight-year-old girl in need of specialised care had been taken out of Madaya along with her parents, he said. She is receiving treatment in Damascus.
The UN has called for nearly 400 residents of the town who need immediate medical care to be evacuated.
UN envoy Staffan de Mistura had said on Wednesday that world powers would push for “immediate action” to deliver aid to besieged areas in Syria, after talks in Geneva with ambassadors from the Security Council’s permanent members: Britain, China, France, Russia and the United States.
The Syrian government and the United Nations have championed localised ceasefire deals as a way to end fighting across Syria, where more than 260,000 people have been killed since 2011.
A new round of Syrian peace talks is planned for January 25 in Geneva, but there are fears that a diplomatic row between Iran and Saudi Arabia – who back opposing sides in the war – could derail the process.
* Agence France-Presse
Key developments in maritime dispute
2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
Know before you go
- Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
- If you’re driving, make sure your insurance covers Oman.
- By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
- Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
- Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.
The biog
Name: Abeer Al Shahi
Emirate: Sharjah – Khor Fakkan
Education: Master’s degree in special education, preparing for a PhD in philosophy.
Favourite activities: Bungee jumping
Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.
Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
The years Ramadan fell in May
Killing of Qassem Suleimani
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Du Football Champions
The fourth season of du Football Champions was launched at Gitex on Wednesday alongside the Middle East’s first sports-tech scouting platform.“du Talents”, which enables aspiring footballers to upload their profiles and highlights reels and communicate directly with coaches, is designed to extend the reach of the programme, which has already attracted more than 21,500 players in its first three years.
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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