Live updates: Follow the latest news on Israel-Gaza
A US State Department official’s decision to resign in protest against Israel’s war on Gaza has emphasised growing rifts in Washington over the Biden administration's stance on the conflict.
Annelle Sheline announced on Wednesday she would step down from her role as foreign affairs officer in the Bureau of Democracy, Human Rights and Labour. In an article for CNN, she wrote that she was "unable to serve an administration that enables such atrocities".
She said her focus had been on promoting human rights in the Middle East and North Africa.
"As a representative of a government that is directly enabling what the International Court of Justice has said could plausibly be a genocide in Gaza, such work has become almost impossible," she wrote.
"Whatever credibility the United States had as an advocate for human rights has almost entirely vanished since the war began."
Ms Sheline is the latest official to resign from the State Department. Josh Paul, a director in the Bureau of Political-Military Affairs, stepped down in October last year, while Department of Education official Tariq Habash, a Palestinian American, resigned in January.
She said the government of President Joe Biden was shifting its Gaza policy slowly, but that its actions so far had caused too much damage. The US previously faced criticism for vetoing UN Security Council resolutions on the conflict, with the country this week abstaining from a vote on a resolution that called for an immediate ceasefire in the enclave.
Ms Sheline said plans for the US military to build a pier help aid enter Gaza from the sea were a "PR stunt".
"I can only hope that things are starting to change. Unfortunately, I don't yet see the US actually using its leverage as far as ending or withdrawing support for Israeli military operations, turning off the tap of weapons," she told AFP.
Though not originally intending to resign publicly, when she informed her colleagues that she would be resigning, she said that they had encouraged her to "please speak out, please speak for us".
"Many people are not in a position where they feel they could resign or they are trying to do what they can on the inside," she told Democracy Now! on Thursday.
There is a broad diversity of views inside the State Department about our policy with respect to Gaza, just as there's a broad diversity ... of views and opinions throughout American society about this issue and others," State Department spokesman Matthew Miller said on Wednesday.
He emphasised that the department aims to "make sure that people have an opportunity to make their views known" and said that "having our decisions challenged helps us make better ones in the future".
"I wouldn't say that I've seen a marked change in employee opinion over time," he added. "But it is true that there have been a diversity of views for some time over our policy with respect to Israel."
Ms Sheline said that despite having voiced concern through dissent cables and in public forums, "the leadership is not listening".
"This administration came in pledging to re-establish American moral leadership, re-engage with the international community, uphold the law and the so-called rules-based international order," she told Democracy Now!
"It's become clear that this administration is not, in fact, conducting or carrying out any of those pledges."
Speaking to The National on Thursday, Mr Paul, who resigned from the State Department in October, said "the Biden administration is very set on its path right now", and that while resignations add pressure and draw attention to the issue, "it will still take an awful lot to actually shift" policy.
"I'm in awe of Annelle's courage," he added. "It says something significant.
"When you're talking about someone who is leaving the bureau of human rights as an expression that they no longer want to be a part of that process, I think that is a real warning sign for the direction this country is going."
The decision to abstain from the vote on the UN resolution, which was adopted by the council, was a response to domestic pressure over the Gaza war and calls from allies to compromise, said Michael Singh, managing director of the Washington Institute and a Middle East aide at the White House under former president George W Bush.
A resolution "is a signal, but it doesn't in any tangible way impact Israel's ability to prosecute the conflict", Mr Singh told AFP. Arms restrictions imposed by the US would "come at a much higher cost" strategically and politically, he added.
Israel has waged a relentless military campaign in Gaza in response to an attack by Hamas on October 7 that killed about 1,200 people. More than 32,400 Palestinians have been killed in the enclave since then, Gaza's health authorities said.
The US has repeatedly warned Israel not to attack the southern city of Rafah, where more than 1.4 million Palestinians have taken shelter. But Israeli Prime Minister Benjamin Netanyahu last week vowed to press ahead, after a direct appeal from US Secretary of State Antony Blinken.
US officials say they aim to present Israeli officials with alternatives to an attack on Rafah.
Sara Ruthven contributed to this report from Washington
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
VEZEETA PROFILE
Date started: 2012
Founder: Amir Barsoum
Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
The specs: 2019 Infiniti QX50
Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)
The specs
Price: From Dh180,000 (estimate)
Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder
Transmission: Eight-speed automatic
Power: 320hp @ 5,700rpm
Torque: 400Nm @ 2,200rpm
Fuel economy, combined: 9.7L / 100km
The specs: 2018 Maserati GranTurismo/GranCabrio
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
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UAE currency: the story behind the money in your pockets
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
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Richard Flanagan
Chatto & Windus
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