Joe Biden's victory in the recent US presidential election brings a degree of unease to many Syrians. They are concerned that the incoming administration will repeat the flawed foreign policy pursued by the Obama administration towards their war-ravaged country between 2011 and 2017.
President-elect Biden, who will be sworn in on January 20, has made it clear that he wants to rejoin the Iran nuclear deal, which Barack Obama had signed in 2015 and which his successor Donald Trump walked out of two years ago. This then begs the following question: will the Syrian people pay the price for US-Iran rapprochement once again?
Mr Obama's handling of the Syrian conflict was poor, to say the least. His "red line" threat did little to deter President Bashar Al Assad, who used chemical weapons against his own civilians. Mr Al Assad's military operations went on to displace millions of ordinary Syrians – thereby creating one of the largest humanitarian crises since the Second World War – and his regime destroyed much of the country. He also turned a blind eye to ISIS' expansion across the region. Even as American influence waned in parts of the region, the Assad regime was propped up by Iranian and Russian military support.
Mr Obama also used the Kurdish Workers' Party (PKK) – which neighbouring Turkey considers a terrorist organisation – for the purpose of defeating ISIS in north-eastern Syria. This helped further destabilise the region, as the PKK was also involved in a conflict with the Arab populations living there. Mr Obama's strategy would have been more effective had he partnered with local Kurdish and Arab populations who had suffered ISIS' terror.
All this happened at a time when the Obama administration was engaging with Iran and negotiating a deal over its nuclear programme. The message to the American public – and to the foreign policy establishment in Washington – was that the agreement was tailored to deter Tehran's nuclear ambitions but did not preclude confronting the regime on other issues, including its destabilising activities in countries such as Syria. However, the reality was completely different. In order to make this deal materialise, the president made geopolitical concessions, allowing the regime to expand in Syria and turning a blind eye to Mr Al Assad's atrocities. He also provided little support to Syrian grassroots groups that were essentially demanding dignity, human rights and democracy – core American principles.
In contrast, the outgoing Trump administration considered Syria to be within Iran's sphere of influence and used it as a lever to apply pressure – albeit haphazardly – on Tehran. It curbed Iran's regional influence and imposed costs by way of economic sanctions on the Assad regime and its backers. Israel, meanwhile, carried out military attacks on Iranian facilities inside Syria.
These campaigns have left the Assad regime's backers under enormous military and economic pressure. These backers have also failed to rally the international community to aid Syria's reconstruction, which would have eased their own financial burden and helped normalise the Assad regime in the eyes of the world.
Mr Biden's position on Syria is ambiguous. His team has released two documents devoted to foreign policy. But they shed little light on America's approach towards the Assad regime or with regard to the ongoing refugee crisis, which has had a ripple effect across the globe. These documents, however, do articulate a clear policy vis-a-vis Iran – and that includes re-engagement with Tehran with the purpose of securing a new nuclear agreement.
Due to the coronavirus pandemic and its economic impact in the US, domestic affairs will be of greater priority for a Biden administration, at least in the early days. However, with the Iranian regime also unlikely to engage with the US until after its own presidential election in June, it would be prudent for the new president to deal with Syria in the interim.
The incoming administration certainly needs a different approach to the Syrian crisis. A clear strategy will reassure Syrians, and Arabs more broadly, that the US is looking to lead by example again. It should be clear that it will not tolerate human rights abuses or violations of international law, both of which have come to define a decade of conflict. A strong response vis-a-vis Syria will also send a signal to members of the so-called Astana Process that the US is serious about the country's future, and that they will all need to come to the table to support a negotiated political settlement to the conflict.
Furthermore, the incoming administration should be clear with Iran that no new deal will be signed at the expense of Syria's future or that of its displaced people.
I hope the Biden team builds on the Trump administration's aforementioned achievements in Syria, while making a push for the implementation of the UN Security Council resolutions pertaining to the country and using them as pre-conditions for reconstruction. Economic sanctions on – and the political isolation of – the Assad regime must remain in place. The new administration should also demand the withdrawal of the various armies and militias operating in the country, and hold the Assad regime accountable for the crimes it has committed against civilians.
Finally, and most importantly, I hope the new administration will work closer with the UN, the European Union and all the region's stakeholders to empower those Syrians living outside the regime-controlled areas of the country, and in neighbouring countries. Empowering the Syrian people is the only way for the world to confront extremists and opportunists, as well as standing up to Mr Al Assad's policies, which have, fuelled extremism and sectarianism in the country.
Bassam Barabandi is a former Syrian diplomat
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
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
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
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UAE tour of the Netherlands
UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match
More from Aya Iskandarani
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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