On top of the weighty tasks assumed by Pope Leo XIV upon his election as pontiff, the Middle East's most senior churchmen have assigned him another: to help bring peace to the region.
Clerics from the Eastern Church are urging the new pope to build bridges between not only worshippers in the Middle East, but also leaders striving to put decades of violent turmoil behind them.
The first American head of the Catholic Church, Pope Leo's first words to crowds in St Peter's Square were: “Peace be with you all.” He has pledged to make “every effort” for peace and offered the Vatican as a mediator in global conflicts, saying war was “never inevitable”.
In exclusive interviews with The National, some of the Middle East's top religious leaders urged the Pope to put the Gaza war, the plight of Christians in the Middle East, and regional conflicts at the top of his agenda as he takes up his new position.
Cardinal Louis Sako, the head of Iraq’s Chaldean Catholic Church, sat next to Pope Leo during the Vatican conclave where the new pontiff was elected. It was a chance to speak to him about the importance of promoting interfaith dialogue between Christians and Muslims.
The pope's opening prayer for peace "shows how much he is capable of doing,” Cardinal Sako said.
“I urged him to think about the Middle East and to really pay attention to the Christian-Islamic dialogue. I have always been an advocate of this important topic, there needs to be direct interest and attention to this vital issue,” he told The National.
The Iraqi cardinal said he wants Arab states to enhance their ties with the Vatican and with Pope Leo to avoid conflict. “Although the Vatican is small, its impact is huge on the world,” he said.
The Catholic Church has 1.4 billion followers and “they all listen to the Pope,” said Cardinal Sako, who added that Arab governments should try to meet the pontiff and invest their time to serve the “interests of their states”.
Francis's legacy
Father Joseph Zgheib, Vicar General of the Mariamite Maronite Order to the Holy See, expects Pope Leo to continue along the path set by the late Pope Francis − a path of peace.
“I believe he will be a pope of peace and reconciliation. For the region, this is especially significant, because it is a region plagued by war, where the roar of aircraft often drowns out the voices of peace,” Father Zgheib told The National.
Peace also means inter-religious dialogue, including with Muslims, Father Zgheib said. “Pope Leo XIV is expected to take meaningful steps in that direction, the way Pope Francis did,” he said.
The new pope has given clear signals that he intends to continue Pope Francis's legacy. For instance, he emphasised the word “dialogue” several times in his first speech after the papal election, as Emiliano Stornelli, chairman of the Religion and Security Council, told The National.
“He firmly called for peace in Ukraine, Gaza, as well as Kashmir, in his first Sunday homily,” said Mr Stornelli, whose Italy-based organisation seeks to promote conflict resolution and peace-building in troubled areas and countries. It operates in parts of the Middle East, especially Lebanon and Iraq.
“While the new pope may be less outspoken in the media, the substance of his message and the Vatican’s position will remain unchanged, advocating for dialogue and peace, and an end to war.”
Middle East visit
The late Pope Francis was the first to visit the Arabian Peninsula during his time as pontiff. He made several tours to the Middle East and North Africa, including to Abu Dhabi where he met heads of other faith groups and spoke against war and political strife.
Pope Leo XIV is now expected to follow in his footsteps physically as well as spiritually.
“A Middle East trip has to be done, first of all, because of Jerusalem. It is the centre of the life of the church but also because it is a conflict that represents and touches the life of the world in a way,” Cardinal Pierbattista Pizzaballa, the Latin Patriarch of Jerusalem, told The National.
The cardinal, one of the best-known Christian leaders in the Middle East, has been in Jerusalem for more than three decades, serving in the Catholic Church's most senior roles in the Holy Land.
He was made a cardinal by Pope Francis just over than a week before the Gaza war started in October 2023.
“Let him breathe, I don’t think he has an agenda on his table, but of course, a visit to the Middle East is one of the things that can be put on it,” he said.
Cardinal Pizzaballa said a visit to Gaza could be on the list. “The visit will be put in the context of one that helps our community there and not create further burdens. All that is necessary to get a trip we will do, without any fear and a lot of determination,” he said.
In a further resemblance to Francis, Pope Leo is expected to focus closely on the present and future of Christians across the Middle East.
In his previous role as Prefect of the Dicastery for Bishops he demonstrated support for Lebanon by visiting the Pontifical Maronite College in Rome, and “his election as Pope was met with celebrations in Beirut and throughout the country”, Cardinal Pizzaballa said.
Humble and grounded
Pope Leo, 69, has been described by many as a humble and grounded individual who has seen the struggles of life and can understand the plight of people around the world.
Born in Chicago as Robert Francis Prevost, he served the church for two decades in Peru, where he became bishop and a naturalised citizen, then rose to lead his international religious order.
“He is a humble, simple, humanitarian individual, who listens to others and engages in discussion,” Cardinal Sako said. “He has worked hard on himself, is well educated, we believe that he will walk in the same path as Pope Francis.”
The Iraqi cardinal believes that Pope Leo will help bring considerable change to the region.
“This new pope appears more pragmatic, he is someone grounded in reality, who understands the Church's reality,” Father Joseph Zgheib said.
“As Pope, he will leave his mark,” he said.
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Sustainable Development Goals
1. End poverty in all its forms everywhere
2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture
3. Ensure healthy lives and promote well-being for all at all ages
4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
5. Achieve gender equality and empower all women and girls
6. Ensure availability and sustainable management of water and sanitation for all
7. Ensure access to affordable, reliable, sustainable and modern energy for all
8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation
10. Reduce inequality within and among countries
11. Make cities and human settlements inclusive, safe, resilient and sustainable
12. Ensure sustainable consumption and production patterns
13. Take urgent action to combat climate change and its effects
14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development
15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss
16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
17. Strengthen the means of implementation and revitalise the global partnership for sustainable development
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Our legal columnist
Name: Yousef Al Bahar
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Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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Defence review at a glance
• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”
• Prioritise a shift towards working with AI and autonomous systems
• Invest in the resilience of military space systems.
• Number of active reserves should be increased by 20%
• More F-35 fighter jets required in the next decade
• New “hybrid Navy” with AUKUS submarines and autonomous vessels
What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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
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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
FA Cup quarter-final draw
The matches will be played across the weekend of 21 and 22 March
Sheffield United v Arsenal
Newcastle v Manchester City
Norwich v Derby/Manchester United
Leicester City v Chelsea