Live updates: Follow the latest news on Israel-Gaza
US President Joe Biden was facing political pressure on Sunday to strike Iran-supported militias, and even Iran itself, after a drone attack killed three US troops in Jordan and wounded dozens more.
The Tehran-backed strike on an American military outpost near the Jordan-Syria border is expected to stoke tension in the region, amid recent US strikes on Houthi rebels in Yemen who have been attacking commercial and military ships in the Red Sea in what they claim to be response to Israel's war in Gaza.
“Have no doubt – we will hold all those responsible to account at a time and in a manner of our choosing,” Mr Biden said.
“While we are still gathering the facts of this attack, we know it was carried out by radical Iran-backed militant groups operating in Syria and Iraq.”
Wounded personnel were being evacuated from Jordan's US base for further treatment, Reuters reported.
It was the first time American military personnel have been killed in hostile fire since the start of the Israel-Gaza war on October 7.
The Jordanian government initially denied that the attack had occurred on the Jordanian side, but said in a statement on Sunday that it had occurred in “an advanced position on the border with Syria”.
Amman condemned the “terrorist attack”, saying it was working with Washington to fight terrorism.
The White House said that Mr Biden, who is on a campaign visit in South Carolina, was briefed on the attack by Defence Secretary Lloyd Austin and other top officials.
“I am outraged and deeply saddened by the deaths of three of our US service members and the wounding of other American troops in an attack last night against US and coalition forces, who were deployed to a site in north-eastern Jordan near the Syrian border to work for the lasting defeat of ISIS,” Mr Austin said.
“The President and I will not tolerate attacks on American forces, and we will take all necessary actions to defend the United States, our troops and our interests,” he said.
Republican opponents of Mr Biden seized on the attack as evidence of his failure to confront Iran as its proxies strike against US forces across the region.
“The only answer to these attacks must be devastating military retaliation against Iran’s terrorist forces … Anything less will confirm Joe Biden as a coward,” Republican Senator Tom Cotton said.
Few easy options
The Biden administration has been seeking to contain the war on Gaza as part of efforts to avoid a wider regional conflict, even as the US continues to conduct retaliatory strikes on Houthis in the Red Sea.
“Part of our work here is to make sure, as things have happened in the Middle East, is not to have the conflict broaden,” Gen Charles Brown, the US chairman of the Joint Chiefs of Staff, said on Sunday in a recorded interview on ABC.
“We want to ensure that we take away capability while we protect our forces and at the same time not have this broaden into a much wider conflict.”
The US Central Command said: “On January 28, three US service members were killed and 25 injured from a one-way attack [drone] that impacted at a base in north-east Jordan, near the Syria border.”
US media reported that the attack occurred near Tower 22 in Jordan, a small US base in the north-eastern desert corner of the kingdom, on the border with Iraq and Syria.
It is also a few kilometres away from Syria's Al Tanf Garrison, another US base at the junction of the borders of Syria, Iraq and Jordan.
The outpost has been the target of Iranian-backed proxies several times since October.
The attack is likely to bring domestic pressure on Mr Biden, who is running for re-election in November.
The US House of Representatives' foreign affairs committee on Sunday criticised the Biden administration's “failed Middle East policy”, which it said “has destroyed our deterrence against adversaries” in the region.
“We need a major reset of our Middle East policy to protect our national security interests and restore deterrence,” committee chairman Mike McCaul, a Republican, said on Sunday.
Hawkish Republican senator Lindsey Graham went further, calling on the US to “strike targets of significance inside Iran” and to “hit them hard”.
Jordan has a defence pact with the US and has several thousand American troops stationed in the country.
The US also has played a major role in fortifying the kingdom's border with Syria, where the Lebanese militant group Hezbollah and other militias supported by Iran operate.
Mr Biden called the attack “despicable and wholly unjust”, and said the US service members were “risking their own safety for the safety of their fellow Americans, and our allies and partners with whom we stand in the fight against terrorism. It is a fight we will not cease”.
British Foreign Secretary David Cameron condemned the attacks, saying in a post on X, formerly Twitter, that “we strongly condemn attacks by Iran-aligned militia groups against US forces. We continue to urge Iran to de-escalate in the region”.
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
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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
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Avatar: Fire and Ash
Director: James Cameron
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Rating: 4.5/5
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
RESULT
Manchester United 2 Burnley 2
Man United: Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')
Man of the Match: Jesse Lingard (Manchester United)
Another way to earn air miles
In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.
An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.
“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.
England's Ashes squad
Joe Root (captain), Moeen Ali, Jimmy Anderson, Jofra Archer, Jonny Bairstow, Stuart Broad, Rory Burns, Jos Buttler, Sam Curran, Joe Denly, Jason Roy, Ben Stokes, Olly Stone, Chris Woakes.
PREMIER LEAGUE RESULTS
Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
NBA FINALS SO FAR
(Toronto lead 3-2 in best-of-seven series)
Game 1 Raptors 118 Warriors 109
Game 2 Raptors 104 Warriors 109
Game 3 Warriors 109 Raptors 123
Game 4 Warriors 92 Raptors 105
Game 5 Raptors 105 Warriors 106
Game 6 Thursday, at Oakland
Game 7 Sunday, at Toronto (if needed)
First Person
Richard Flanagan
Chatto & Windus
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Coming 2 America
Directed by: Craig Brewer
Starring: Eddie Murphy, Arsenio Hall, Jermaine Fowler, Leslie Jones
3/5 stars
How to donate
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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MATCH INFO
Karnatake Tuskers 114-1 (10 ovs)
Charles 57, Amla 47
Bangla Tigers 117-5 (8.5 ovs)
Fletcher 40, Moores 28 no, Lamichhane 2-9
Bangla Tiger win by five wickets