Mark Rutte has been confirmed as the next Secretary General of Nato, replacing Jens Stoltenberg as the head of the security alliance.
Nato confirmed that the Dutch Prime Minister will take over on October 1.
Mr Rutte's appointment, which comes at a critical time for European security amid Russia's war with Ukraine, became a formality after his only rival for the post, Romanian President Klaus Iohannis, announced last week he had quit the race, having failed to gain traction.
The move was sealed by Nato ambassadors during a meeting at the 32-nation alliance’s headquarters in Brussels on Wednesday.
Mr Rutte gained early support from key members of the alliance including the US, Britain, France and Germany after declaring his interest in the post last year.
Others were more hesitant, particularly Eastern European countries which argued the post should go to someone from their region for the first time.
But they ultimately rowed in behind Mr Rutte, a fierce critic of Russian President Vladimir Putin and a staunch ally of Ukraine.
Hungary lifted its objections this month, once Mr Rutte agreed that Budapest would not be obliged to send personnel or provide funds for a new support plan for Ukraine.
Mr Stoltenberg said he welcomed the selection of Mr Rutte.
"Mark is a true transatlanticist, a strong leader and a consensus-builder," he said. "I know I am leaving Nato in good hands."
The alliance takes its decisions by consensus so Mr Rutte, who is bowing out of Dutch politics after nearly 14 years as Prime Minister, could be confirmed only once all 32 alliance members gave their backing.
Nato through the years - in pictures
He will, however, face several challenges.
They include sustaining allies' support for Ukraine's fight against Russia while guarding against Nato being drawn directly into a war with Moscow. The alliance is also contending with the possibility that Nato-sceptic Donald Trump may return to the White House after November's US presidential election.
Trump's possible return has unnerved Nato leaders after the Republican former president called into question US willingness to support other alliance members if they were attacked.
US President Joe Biden and his alliance counterparts will formally welcome Mr Rutte to their table at a summit in Washington on July 9.
The five pillars of Islam
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11 cabbie-recommended restaurants and dishes to try in Abu Dhabi
Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)
Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)
Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)
Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).
Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)
Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)
Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)
Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)
Pinky Food Restaurant in Tanker Mai for tilapia
Tasty Zone for Nepalese-style noodles (Dh15)
Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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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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