The start of the week brought with it two important milestones for Syria. On Sunday, the parliament in Damascus, loyal to President Bashar Al Assad, announced that presidential elections would be held on May 26. Even after 10 years of an uprising in which half a million died and half the country was displaced, the result is pre-ordained. Mr Al Assad will win.
A day later, Michel Kilo, a long-time dissident, intellectual and political prisoner who pioneered calls for democratic reform under Mr Al Assad’s regime and that of his father Hafez, died in exile in Paris from Covid-19. His death was mourned by a broad swathe of Syrians in exile and opponents of the regime who saw in Kilo a principled voice for freedom.
The alignment of the two events brought into sharp contrast the dire straits in which Syria finds itself. Its traumatic revolution became a civil war, there has been little progress on any of the uprising’s goals for reform and the road ahead appears to be even darker.
Let us start with the elections, which are being held next month under the shadow of the coronavirus pandemic and an economic crisis that appears to have no end in sight. The lack of progress in ongoing talks between Syrian factions in Geneva to achieve a new constitution has meant a dearth of reconstruction funds to rebuild the country. This is due to the intransigence of the regime in making any compromises with the opposition.
The government feels no need to do so because it won the war, but stringent sanctions, particularly by the US under the so-called Caesar Act, have all but arrested the possibility of an economic recovery and the government’s return to the good graces of the international community. Without the prospect of a recovery, in addition to the problem of widespread corruption in a country now run by victorious warlords, Syria’s economy has languished, unemployment has risen, the currency has collapsed and basic goods have become too expensive for people. The underreported toll of the pandemic has also contributed greatly to the population’s suffering, and it is unclear when vaccines may become widely available.
These are the second presidential elections since the war broke out. The first were in 2014, and Mr Al Assad, of course, won them handily, with over 90 per cent of the vote. The difference was, however, that Mr Al Assad’s victory in the war was not so assured back then, and the win was necessary to create a halo of legitimacy and “prove” that he was popular at a time when rebel groups were vying to uproot him. This time, the point is to rub his victory in, as evidenced by the rules of the game, which guarantee that only he can win another seven-year term.
These rules include, among others, that the candidates must have lived in Syria for the past 10 years. That, of course, eliminates the possibility of dissidents running – most of them fled the country during the conflict to avoid torture and death. Another rule requires that candidates win the endorsement of 35 MPs, in a parliament dominated by Baath party apparatchiks, loyalist oligarchs, militia leaders and war profiteers.
This sorry state is not what Kilo had in mind when he was jailed in the 1980s as a pro-democracy activist under Hafez Al Assad, when he took part in the hopeful Damascus Spring reform movement in Bashar’s early years or when he signed the Damascus Declaration in 2005 with 250 opposition figures calling for peaceful, gradual reform, landing him in jail again.
Kilo was an early supporter of the 2011 uprising, and warned against armed resistance to the regime, arguing that it would ultimately lead to civil war. For his troubles, and his focus on dialogue as the primary avenue for change, he was forced into exile, dying far away from home. While the uprising’s military defeat has been sealed for years now, his death, so soon after the announcement of sham elections, seemed to underscore a deeper sense of defeat, as though the very idea of resistance to a regime that brought so much suffering and destruction was itself dying.
As I scrolled through the tributes for Kilo on social media, one translated excerpt of his writings stopped me in my tracks. In it, he recounts an experience in prison, where a guard takes him to another cell where a woman has been living for years with her young boy, who was born in detention. The guard, at great risk, asks Kilo to tell the child a story.
As he begins telling him the first story involving a bird, the boy is bewildered, and Kilo realises he has never seen a bird. He did not know what the Sun or the mountains were either. He did not even have an official name, having not been registered in any records. After some minutes of silence, the guard calls Kilo back to his cell and asks if he managed to tell the boy a story, but his own tears are answer enough.
Kilo’s death, and those of others like him, may now extinguish the prospect of seeing the sunlight outside the prison of tyranny. I hope it doesn’t.
Kareem Shaheen is a veteran Middle East correspondent in Canada and a columnist for The National
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
Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
The biog
Hometown: Cairo
Age: 37
Favourite TV series: The Handmaid’s Tale, Black Mirror
Favourite anime series: Death Note, One Piece and Hellsing
Favourite book: Designing Brand Identity, Fifth Edition
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199
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
Racecard
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The biog
Name: Timothy Husband
Nationality: New Zealand
Education: Degree in zoology at The University of Sydney
Favourite book: Lemurs of Madagascar by Russell A Mittermeier
Favourite music: Billy Joel
Weekends and holidays: Talking about animals or visiting his farm in Australia
The past winners
2009 - Sebastian Vettel (Red Bull)
2010 - Sebastian Vettel (Red Bull)
2011 - Lewis Hamilton (McLaren)
2012 - Kimi Raikkonen (Lotus)
2013 - Sebastian Vettel (Red Bull)
2014 - Lewis Hamilton (Mercedes)
2015 - Nico Rosberg (Mercedes)
2016 - Lewis Hamilton (Mercedes)
2017 - Valtteri Bottas (Mercedes)
Super%20Mario%20Bros%20Wonder
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ENintendo%20EPD%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ENintendo%3Cbr%3E%3Cstrong%3EConsole%3A%20%3C%2Fstrong%3ENintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
What is Folia?
Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.
Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."
Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.
In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love".
There are also plans to take Folia to several more locations throughout the Middle East and Europe.
While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."
The specs
Engine: 3.9-litre twin-turbo V8
Transmission: seven-speed
Power: 620bhp
Torque: 760Nm
Price: Dh898,000
On sale: now
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
SERIE A FIXTURES
Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)
Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
Monday Fiorentina v Genoa (11.45pm)
