The joint military exercise Iron Union 14 between US and UAE land forces is well under way in the desert of Abu Dhabi.
For nearly 11 days, a combined land force of 200 Emirati and American soldiers will be training alongside each other to strengthen military interoperability – the ability to operate in conjunction with each other.
The war games further allow the forces to work together as a single element to practice communication and co-ordination.
The National was at Jebel Ali Port, south-west of Dubai, on Sunday to see the offloading of heavy equipment from a US military vessel in preparation for the military exercise, which was announced today by the UAE Ministry of Defence.
The US transport vessel was loaded with M1 Abram tanks, Bradley fighting vehicles, assault breacher vehicles, heavy expanded mobility tactical trucks, wreckers, clearing devices and cargo vehicles.
"This is an opportunity for us to work together with our partners and we are committed to that, to face common enemies in the region," LTC Christopher L Jenkins, the US Army's Forward Strategic Transportation Officer for the United Arab Emirates, told The National ahead of the arrival of the military vessel in the harbour.
The US engages in extensive training and education of foreign militaries. Many countries in the region, such as the UAE, Saudi Arabia, Egypt and Israel, are keen on taking part in recurrent joint military drills with the US, whose military has decades of "institutional memory".
The stated goal of the Pentagon’s training of foreign armies is regional stability through effective, mutually beneficial military-to-military relations that culminate in increased understanding and defence co-operation.
The Iron Union exercises take place twice a year. A larger UAE-US drill, Native Fury, is also held every year.
The Iron Union 14 is mainly aimed at enabling the participating forces to logistically get cargo and supplies wherever they need them and in a timely manner.
“Logistically we need to be able to move rapidly and expeditiously to wherever we have to get to or wherever we have to go to face a crisis,” said LTC Jenkins, who served in Afghanistan and Iraq.
The decorated army officer says mobility and moving logistics on the battlefield is critical to the success of any military mission.
“Because if nothing moves to where we needed to go, then we are not going to be successful in that mission. We have a common saying that goes, nothing happens until something moves,” he said.
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
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
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
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.
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Rating: 4/5
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