UAE officials are expected to discuss strengthening economic partnerships, investments and matters related to artificial intelligence and high-performance microchips during a visit to the White House on Monday.
Sheikh Tahnoon bin Zayed, Deputy Ruler of Abu Dhabi and National Security Adviser, will start an official visit to the US on Monday. He is due to meet officials at the White House, with talks focused on advancing economic and technology ties between the two countries. Discussions will also cover regional challenges.
A source familiar with the UAE's economic partnerships and AI endeavours told The National that talks will also include investment reviews, describing the visit as “bilaterally focused”. Security is also expected to be touched upon.
AI is expected to be a major discussion point. Since January, the UAE, along other countries such as India, Saudi Arabia, Switzerland, Israel and Singapore, have been contemplating how to deal with what has become known as the US AI Diffusion Rule. This is one of the final policy decisions handed down by President Joe Biden's administration, which placed limits on access to advanced chips and graphics processing units sought by countries for AI development.
The policy's main goal was to maintain the US lead on AI and prevent American technology from being used to improve research in countries such as China, which has an increasingly adversarial relationship with the US.
The “first tier” countries and territories of Australia, Belgium, Canada, Denmark, Finland, France, Germany, Ireland, Italy, Japan, the Netherlands, New Zealand, Norway, South Korea, Spain, Sweden, Taiwan and the UK are exempt from the AI diffusion restrictions. For countries in the second tier, such as the UAE, it is possible to obtain high-performance chips, but there are limits.
The third tier of countries, which include China, Iran, North Korea, Russia, Syria and Venezuela, will have the most difficulty obtaining GPUs (graphics processing units) and CPUs (central processing units) under the policy.
US-based chip designer Nvidia has voiced strong opposition to the policy, saying in January that the Biden administration was seeking “to undermine America’s leadership with a 200-plus-page regulatory morass, drafted in secret and without proper legislative review”.
A source at Nvidia later told The National that the rules will make it harder for countries including the UAE to build capacity for non-frontier AI use cases. Frontier AI is a term used to describe highly capable AI models and technologies that could pose severe risks to public safety.
“This would capture a lot of GPUs that are included in gaming and other applications like health care and scientific research that don't have anything to do with frontier AI,” the source said.
In February, Microsoft came out swinging against the relatively new AI chip export policies, urging the Trump administration to eliminate them.
Brad Smith, Microsoft's vice chairman and president, wrote in a blog post that the AI Diffusion Rule caps the export of critical materials to “many fast-growing and strategically vital markets”.
“Left unchanged, the Biden rule will give China a strategic advantage in spreading over time its own AI technology, echoing its rapid ascent in 5G telecoms a decade ago,” Mr Smith wrote.
US President Donald Trump's administration has not yet indicated if it plans to keep the Biden AI chip policies.
Ultimately, that decision will probably come down to Mr Trump's Commerce Secretary Howard Lutnick, who was present during a recent meeting between Nvidia chief executive Jensen Huang and Mr Trump.
In recent years, the UAE − the Arab world’s second biggest economy − has sought to become a leader in AI, as it continues its push to diversify its economy beyond oil.
Some technology analysts believe that in many ways, AI – and the data that makes it possible – is quickly becoming the new oil.
The country has not been shy with AI investments. Those have resulted in the establishment of start-ups, partnerships and investments from tech industry leaders.
In 2019, well before AI was on the minds of many, the UAE was among the first in the world to open a university dedicated to AI: the Mohamed bin Zayed University of Artificial Intelligence.
In 2024, Microsoft announced a $1.5 billion investment in UAE AI and cloud company G42. That year, Microsoft opened its first Middle East AI for Good Lab in the UAE in Abu Dhabi.
The UAE has also created several large language models, including Jais. Jais Chat, a mobile app iteration of Jais, also made a major impact in the country, with its proficiency in both Arabic and English.
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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
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Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands
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Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
Company Profile
Company name: Yeepeey
Started: Soft launch in November, 2020
Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani
Based: Dubai
Industry: E-grocery
Initial investment: $150,000
Future plan: Raise $1.5m and enter Saudi Arabia next year
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
