An Iranian-Israeli rapprochement seems likely


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An Iranian-Israeli rapprochement could be a likely scenario next year as an option to remake the Middle East, argued Egyptian writer Fahmi Huwaidi in the Doha-based Al Sharq.

Certainly, hostility towards Israel and its major ally, the US, has been a pillar of Iran’s policy since the 1979 Islamic revolution. Since then, Iran has been supporting anti-Israeli movements in Palestine and Lebanon. Yet there have been some political changes that have fuelled new speculations on Iran’s anti-Israel doctrine.

Those changes have already resulted in a kind of reconciliation with the US, billed as the Great Satan in the traditional literature of the Iranian revolution. And so opening the door to a thaw in relations with Israel, which is billed as the Lesser Satan, becomes a possible scenario, the writer contended.

Most observers agree that the Geneva Agreement between the P5+1 and Iran, which was concluded on November 24, marked a new phase in the balance of power in the region and worldwide.

Some argue that the Obama administration has sought to end the US military efforts in the greater Middle East, adopting to that end a practical approach in which Washington acknowledges Iran’s leverage.

Under this US realpolitik, Tehran is seen as Washington’s chance to draw the draw a line under its disastrous adventures in Iraq and Afghanistan. That move was further encouraged by the US’s shrinking interest in the Arab world amid strong signs of the US becoming self-sufficient in gas and oil.

Other arguments suggest that the US is obsessed with maintaining its place as the world leader in the face of China and has thus decided to move from the Atlantic to Asia-Pacific, especially since it is on its way towards energy self-sufficiency.

The agreement with Iran, some analysts have opined, can be the best way to establish stability in the Middle East and avert an escalation that could lead to a war the US and Europe do not want, especially with some reports suggesting that Iran’s ability to build a nuclear bomb is growing despite the embargo.

All those observations have made no mention of the role the Arab world would play in the region. Concerned with China and emboldened by possible energy self-sufficiency, all the US wants from the region at this point is order and of course, Israel’s security.

Because Arabs are not seen as capable of maintaining order, the US has turned to the politically stable and regionally powerful Iran for that purpose. Thus the US will ensure Israel and Iran come together to keep order and fight extremism in the region, with voices in the US claiming that most extremists are Sunni, and that Shia fighters must be used to battle them.

Crocodile tears cannot help the Syrian cause

The US and Russia are equally responsible for the continued Syrian tragedy, said Elias Harfoush, a contributing columnist with the pan-Arab daily Al Hayat.

Moscow’s unprecedented support for the Assad regime, including covering in the Security Council for its crimes, has led us to the current situation. While Russia is concerned about the growing role of extremist groups in the Syrian opposition, he said it was Russia, among other powers, that let the Syrian war continue, allowing all sorts of monsters to infiltrate the opposition “supported by terrorist prisoners that were kept in Al Assad’s prisons to be used when necessary”.

The US has also committed major sins in its reaction to the Syrian crisis, particularly with its decision not to support the opposition with weapons, giving rise to radical and heavily armed groups that hijacked the revolution and seem to be pushing the regime’s agenda.

Washington failed to exploit Tehran’s need for a deal with the West over its nuclear programme to pressure it to withdraw its support to the Syrian regime.

The US committed the same mistake when it made a deal with the Assad regime about its chemical weapons without extorting any gains for the opposition, thus giving the regime a new lease on life and causing the opposition to slowly disintegrate.

“And yet, the world continues to shed crocodile tears over the Syrians and their plight,” he added.

‘Symbolic’ sniper shot shows Israel’s place

On Sunday, a Lebanese soldier opened fire at an Israeli military vehicle near the border area, killing a soldier inside. The incident was the first of its kind in a seven-year ceasefire in the conflict with Hizbollah in southern Lebanon and has caused a state of tension in Israel, which it immediately contained for fear of an untimely security incident, said Abdel Bari Atwan, the editor of the online publication Rai Al Youm.

“The operation came to remind the Arab region that there is an enemy called Israel that continues to occupy the Aqsa Mosque and other Arab territories,” he said.

“But, those among us that refer to Israel as an enemy seem to be detached from journalistic and political realities nowadays. The majority of Arabs have forgotten about the enemy and the priorities of Arab rulers have shifted considerably.

“The shooting is a symbolic incident that reminds us of the past and foretells of a future that could be laden with surprises to Israel and the Arab region,” the writer added.

The Arab region is indeed going through a state of chaos that promises to eventually lead to support for the Arab fight against Israel. The closer chaos gets to Israel’s borders, the bigger the threat to its stability and security, he wrote.

* Digest compiled by The Translation Desk

translation@thenational.ae

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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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

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”

Mia Man’s tips for fermentation

- Start with a simple recipe such as yogurt or sauerkraut

- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.

- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.

- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.

 

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.” 

LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.