US Secretary of State Marco Rubio visited the contentious archaeological site beneath Jerusalem, but it was off limits to the media. AP
US Secretary of State Marco Rubio visited the contentious archaeological site beneath Jerusalem, but it was off limits to the media. AP
US Secretary of State Marco Rubio visited the contentious archaeological site beneath Jerusalem, but it was off limits to the media. AP
US Secretary of State Marco Rubio visited the contentious archaeological site beneath Jerusalem, but it was off limits to the media. AP

Marco Rubio visits Jerusalem archaeological site in boost to Israeli claims


  • English
  • Arabic

US Secretary of State Marco Rubio has visited a contentious archaeological site beneath Jerusalem, giving American backing to an Israeli settler-led project that critics say undermines the prospects for a future Palestinian state.

The visit constitutes the latest endorsement by the Trump administration of initiatives that opponents say are aimed at cementing Israel’s claims to East Jerusalem, which Palestinians want as the capital of a future state.

The City of David archaeological park sits in the shadow of Haram Al Sharif, the third-holiest site in Islam. Global heritage body Unesco opposed the construction of the park in the Palestinian neighbourhood of Silwan, outside what most of the world recognises as Israel's territory.

Mr Rubio said he would be inaugurating a site attached to the park known as Pilgrim's Road, believed to have been traversed by visitors about 2,000 years ago.

“It's one of the most important archaeological sites in the world,” he said before leaving Washington on Saturday. “I understand people want to involve politics in it. I understand everything in this region is political to some extent. But at the end of the day, it's an extraordinary archaeological site.”

The Trump administration's 2017 recognition of Jerusalem as Israel's capital and the subsequent move of the US embassy to the city from Tel Aviv marked a departure from decades of American policy that Jerusalem's status should be determined through Palestinian-Israeli negotiations.

The visit comes ahead of a meeting of world leaders at the UN in New York this month, when the UK, France, Malta, Canada, Australia and Belgium are expected to formally recognise a Palestinian state. Mr Rubio has said the move would only encourage Israel to take its own actions to prevent the formation of a Palestinian state.

Residents and Israeli advocacy groups say the excavations under Silwan have been conducted beneath Palestinian homes without consulting residents and do not meet the standards of professional archaeology.

But Ze’ev Orenstein, director of international affairs at the City of David, told Reuters: “All the archaeological excavations are carried out by the Israel Antiquities Authority according to the highest standards.”

The battle over Jerusalem's archaeological and religious sites reflects the struggle over sovereignty since Israel's foundation in 1948. East Jerusalem and the Old City, with its Jewish, Christian, Muslim and Armenian quarters, came under Jordanian control after the 1948 Arab-Israeli War, with Jews barred from its holy sites until 1967.

Since capturing the area, Israel has pursued policies aimed at maintaining a Jewish majority in Jerusalem while Palestinian residents face home demolitions, restrictive building permits and what advocacy groups describe as systematic discrimination.

The City of David park has been operated since the early 2000s by Elad, a settler group that has appropriated land, acquired Palestinian homes and pushed for the eviction of Palestinian families in Silwan, according to a July report by the UN’s Independent International Commission of Inquiry on the Occupied Palestinian Territory.

“Despite its rich, heterogeneous history, the narrative presented at the City of David site focuses only on the site’s Jewish history, disregarding all other periods and culture,” the panel's report said.

Mr Rubio's visit to Jerusalem began on Sunday when Mr Netanyahu led him and US ambassador Mike Huckabee on a tour of the Western Wall, Judaism's holiest prayer site. They also visited the Western Wall tunnels, another Israeli excavation that has been criticised by the UN.

A US State Department representative said Sunday's visit reaffirmed “America's recognition of Jerusalem as Israel's eternal capital”.

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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
Honeymoonish
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Elie%20El%20Samaan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENour%20Al%20Ghandour%2C%20Mahmoud%20Boushahri%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Updated: September 16, 2025, 4:38 PM