Fighters of the Syria Democratic Forces sit inside a tank near Manbij in Aleppo province on June 25, 2016. Rodi Said / Reuters
Fighters of the Syria Democratic Forces sit inside a tank near Manbij in Aleppo province on June 25, 2016. Rodi Said / Reuters
Fighters of the Syria Democratic Forces sit inside a tank near Manbij in Aleppo province on June 25, 2016. Rodi Said / Reuters
Fighters of the Syria Democratic Forces sit inside a tank near Manbij in Aleppo province on June 25, 2016. Rodi Said / Reuters

Syrian and Russian air strikes kill dozens in Deir Ezzour


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BEIRUT // At least 47 people including civilians were killed in air strikes by Syrian or Russian warplanes in eastern Syria on Saturday, a monitoring group said.

The Syrian Observatory for Human Rights said the strikes hit the ISIL-held village of Al Quria in Deir Ezzour province.

Observatory head Rami Abdel Rahman said 31 civilians were identified among those killed, but it was not immediately clear whether the 16 others were civilians or ISIL fighters.

“ISIL fighters have now set up a security perimeter around the residential area, where the town’s mosque is located,” he said.

Russian, Syrian, and US-led coalition warplanes are all carrying out raids against ISIL territory in Syria.

Deir Ezzour province is mostly under ISIL control and the group has laid siege to the remaining government-held areas in the provincial capital of the same name. The province links ISIL’s de facto capital in the Syrian city of Raqqa with territory it controls in Iraq.

Syrian government forces backed by Russian air power recently made advances against ISIL in Raqqa province, but were driven back from some of those areas by a counter-attack.

In a separate advance against ISIL in Raqqa, an alliance of US-backed fighters edged further into the town of Manbij on Saturday, threatening a key stop on the extremists’ lifeline from Turkey.

The Syrian Democratic Forces overran a key junction in the city’s south after capturing nearby grain silos overnight.

“The grain silos overlook more than half of Manbij. SDF fighters can climb to the top and monitor the city,” Mr Abdel Rahman said.

The Raqqa Revolutionaries Brigades – one of the Arab components of the Kurdish-dominated alliance – confirmed the advance.

The Mills Roundabout lies less than two kilometres from the city centre.

Manbij was captured by ISIL in 2014 and was a key transit point for foreign fighters and funds, as well as a trafficking hub for oil, antiquities and other plundered goods.

If it succeeds, the offensive on Manbij – backed by intense air strikes by the US-led coalition – would mark the most significant victory against ISIL for the SDF.

Across the frontier in the Iraqi city of Fallujah, security forces were poised to assault Jolan, the last neighbourhood still held by ISIL.

Tens of thousands of people fled the fighting, with many camped out in the open in the summer heat.

“Dozens of families are still without tents or any form of shelter inside the camps, living in miserable conditions. The majority are elderly people, women and children,” said the Norwegian Refugee Council.

The SDF launched its offensive to take Manbij on May 31, driving across the Euphrates River from the east with military advice from about 200 US special forces troops.

ISIL has thrown large numbers of fighters into the battle, losing 463, according to the Observatory. The SDF has lost at least 89.

The extremists have taken as many as 1,000 Kurdish civilians hostage in areas under their control west of Manbij, according to the Observatory.

Manbij lies in the eastern plains of Aleppo province, which has become a battleground between an array of competing armed groups, including Al Qaeda, moderate rebels and government forces, as well as the SDF and ISIL.

Aleppo city was once the country’s commercial hub but now lies divided between government forces in the west and rebels in the east.

A two-day freeze on fighting brokered by Moscow and Washington this month expired without renewal.

On Saturday, Russian and Syrian warplanes pounded rebel-held areas in and around the city in support of a regime offensive on the rebels’ sole remaining supply route, the Observatory said.

The Castello Road has been repeatedly hit by air strikes but residents said the bombing had intensified in recent days.

* Agence France-Presse

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

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.