The Syrian opposition has lost a strategic town that came to symbolise its daring but uneven struggle against President Bashar Al Assad and the failure of Turkey to help those whose cause it espoused.
Under the cover of Russian bombing overnight on Monday, loyalist forces entered the town of Khan Sheikhoun, the target of a sarin gas attack on April 4, 2017, which killed 89 people. The UN blamed the regime for the attack.
Khan Sheikhoun, in rural Idlib province, was a centre of non-violent resistance against Mr Al Assad’s rule before the Syrian uprising turned into a large-scale armed rebellion in 2012.
Militants later dominated the rebel scene, partly due to the regime releasing top Al Qaeda-linked operatives from its jails in 2011 in a move that significantly undermined the civic revolt.
That helped Mr Al Assad to appeal to his minority Alawite base as the only option to prevent a militant takeover.
On Monday, Al Qaeda-linked Hayat Tahrir Al Sham announced that it had withdrawn to the outskirts of Khan Sheikhoun because of heavy bombardment.
The capture of the town is part of an offensive to encircle remaining opposition forces in the nearby Hama governorate,
These forces include Jaish Al Ezza, a rebel brigade that had resisted takeovers by Al Qaeda and its ideology.
The group is one of the last remaining units of the Free Syrian Army, a loose rebel alliance formed by officers who defected from the army and led the armed revolt before the militant invasion.
Now the fate of Jaish Al Ezza and civilians in the areas in which it is present is set to resemble cities and towns that fell to the regime after Russian bombardment and sieges resulted in surrenders brokered by Moscow, forcibly transferring inhabitants to areas of Idlib near the Turkish border.
On Sunday, an armoured column sent by Ankara towards a Turkish observation point south of Khan Sheikhoun was stopped by air strikes that appeared to have been a Russian warning.
Early in the uprising, Turkish President Recep Tayyip Erdogan supported the revolution, saying Turkey would not allow the regime to repeat the massacres of thousands of civilians that followed an uprising against Assad family rule in the 1980s.
Downtrodden rural Syrians identified with Mr Erdogan, as Ankara backed rebel attacks that were ultimately defeated by the Russian intervention in late 2015.
Turkey has since reached understandings with Moscow that helped Ankara to take over areas in northern Syria.
These areas had fallen under the control of a Kurdish militia linked to the banned Kurdistan Workers’ Party.
Ankara had played a major role in preventing rebel groups it has supported from joining a US effort to defeat ISIS, forcing Washington to rely on the Kurdish militia, which is not interested in Assad's downfall.
But Turkey, to the anger of Russia, entered talks with the US last week to create a buffer zone in northern Syria that Ankara said would be free of the Kurdish militia.
Those talks may have contributed to a breakdown in understandings between Moscow and Ankara over Idlib and an intensification in recent weeks of the Russian air campaign.
Moscow says it is attacking terrorists but the bombings have killed hundreds of civilians in Idlib and driven hundreds of thousands to flee to areas nearer to the Turkish border under Ankara’s influence.
Russian and regime strikes on schools, hospitals and other civilian buildings in Idlib prompted UN Secretary General António Guterres to start an investigation this month, bringing a brief halt to the bombing.
The bombing appears aimed at opening the M5, the main highway from Damascus to Aleppo, and the M4, a main link between Aleppo and the city of Latakia on the Mediterranean coast, where Russian forces are concentrated.
Rebels still present in the territory could prevent the regime from securing the highways. But to withstand the onslaught, they would need Turkish support that, as Khan Sheikhoun shows, has been fickle.
Ankara does not want to be drawn into a direct confrontation with Russia but it also has used its Syrian allies to serve its own interests.
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199
COMPANY%20PROFILE
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Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
European arms
Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons. Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.
Afro%20salons
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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
Francesco Totti's bio
Born September 27, 1976
Position Attacking midifelder
Clubs played for (1) - Roma
Total seasons 24
First season 1992/93
Last season 2016/17
Appearances 786
Goals 307
Titles (5) - Serie A 1; Italian Cup 2; Italian Supercup 2
EXPATS
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COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
A Cat, A Man, and Two Women
Junichiro Tamizaki
Translated by Paul McCarthy
Daunt Books
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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The specs: 2017 Maserati Quattroporte
Price, base / as tested Dh389,000 / Dh559,000
Engine 3.0L twin-turbo V8
Transmission Eight-speed automatic
Power 530hp @ 6,800rpm
Torque 650Nm @ 2,000 rpm
Fuel economy, combined 10.7L / 100km
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
More from Rashmee Roshan Lall
How will Gen Alpha invest?
Mark Chahwan, co-founder and chief executive of robo-advisory firm Sarwa, forecasts that Generation Alpha (born between 2010 and 2024) will start investing in their teenage years and therefore benefit from compound interest.
“Technology and education should be the main drivers to make this happen, whether it’s investing in a few clicks or their schools/parents stepping up their personal finance education skills,” he adds.
Mr Chahwan says younger generations have a higher capacity to take on risk, but for some their appetite can be more cautious because they are investing for the first time. “Schools still do not teach personal finance and stock market investing, so a lot of the learning journey can feel daunting and intimidating,” he says.
He advises millennials to not always start with an aggressive portfolio even if they can afford to take risks. “We always advise to work your way up to your risk capacity, that way you experience volatility and get used to it. Given the higher risk capacity for the younger generations, stocks are a favourite,” says Mr Chahwan.
Highlighting the role technology has played in encouraging millennials and Gen Z to invest, he says: “They were often excluded, but with lower account minimums ... a customer with $1,000 [Dh3,672] in their account has their money working for them just as hard as the portfolio of a high get-worth individual.”
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.