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Even as regional escalation dims hopes of achieving a ceasefire deal between Israel and Gaza, the US Congress is moving to boost the Abraham Accords with two bipartisan bills aimed at enhancing intelligence sharing and relationship building.
Republican Senator Joni Ernst, co-chairwoman of the congressional Abraham Accords Caucus, this week introduced two bills alongside Democratic senators Jacky Rosen and Kirsten Gillibrand to bolster the alliance and strengthen its posture against Iran, as the regional spillover from Israel's war in Gaza continues to spread.
Ms Ernst does not see peace in the region “coming quickly”, but believes it is critical for Washington to “build upon these alliances, even in dark days like this”, she told the Atlantic Council on Wednesday.
During her remarks, she announced the bipartisan Artificial Intelligence Allied Collaboration for Crucial Operations, Research and Development Act (AI ACCORD) Act, which seeks to ensure Abraham Accords nations will “be able to utilise the most advanced technology to deter Iranian aggression and maintain regional stability”.
The bill will require the Pentagon to submit a strategy for improved co-operation between US allies and partners in the Middle East “to combat the use of cyber and artificial intelligence tools by Iran and its proxies”.
The announcement unfolded amid a second wave of attacks on Hezbollah members in Lebanon, after a thousands of pagers exploded on Tuesday in a deadly operation thought to have been conducted by Israel.
Earlier this week, Ms Ernst introduced the Learning Integrated National Knowledge, or LINK Act, alongside Ms Rosen, which aims to establish a “military expert exchange programme” with Abraham Accords countries and other regional partners “to connect strategic, operational, and tactical senior commanders and strengthen security and military partnerships”.
The two bills “are throwing the weight of the US Congress behind” the accords, said Ms Ernst.
“We are formalising these agreements, and we are saying, with the weight of the Congress and the State Department, we are going to invest in these strategic partnerships, collaborations, exchanges. And so it's not just maybe a one off that's designed by a unit commander or even a combatant commander, but it is a formalised agreement that shows the rest of the world that the United States is committed to these countries,” she added.
The landmark agreements established relations between Israel and four Arab countries. The UAE and Bahrain signed the accords – brokered by the US – in September 2020 to establish formal ties with Israel. Morocco and Sudan signed later on.
A largely pro-Israel Washington sees the country's normalisation with its Arab neighbours as an important strategic step in tempering threats from Iran, as well as bolstering US posture against a growing Chinese presence in the region.
In the run-up to the October 7 Hamas attack on Israel that sparked the war in Gaza, there had been growing optimism in Washington that Saudi Arabia would soon sign on to the accords. President Joe Biden's regional priorities had almost completely centred on clinching the official establishment of relations between Saudi Arabia and Israel.
But the war in Gaza, which has killed more than 41,200 Palestinians and spilt over into fighting and proxy attacks in Lebanon, Jordan, Iraq and Yemen, derailed that sense of momentum.
Ms Ernst believes the relationship-building and information-sharing focus of the LINK and AI ACCORD acts will help to eventually foster a dynamic where “someday, the Kingdom of Saudi Arabia has military officers or non-commissioned officers that will be serving alongside troops in the IDF [Israeli military]”.
For Ms Ernst and a large portion of Congress's more hawkish foreign policy leadership, the chaotic moment requires enhanced efforts from Washington to ensure the security and expansion of the accords, and a continued focus on the Middle East despite attempts by several administrations to pivot their foreign policy focus away from the region.
She pointed to the UAE as an example of “an incredible partner”.
“The soldiers from UAE have served alongside American soldiers in every conflict in modern history, and yet, when the Houthis attacked the UAE just a handful of years ago, there was no response from the White House, not even a phone call to say we're very sorry for your loss,” Ms Ernst said, referring to the 2022 attack by the Yemen-based rebels on Abu Dhabi.
“So not maintaining these relationships, not continuing to court the people that have stood beside us, I think, is a great failure of leadership.”
Ms Ernst said she hopes to pass the bills through the National Defence Authorisation Act for Fiscal Year 2025, the annual national defence budget, as partisan rifts in Washington threaten to derail the budget process.
Remaining fixtures
- August 29 – UAE v Saudi Arabia, Hazza bin Zayed Stadium, Al Ain
- September 5 – Iraq v UAE, Amman, Jordan (venue TBC)
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
FIXTURES
Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)
Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)
Friday, February 1
Final, Zayed Sports City Stadium (6pm)
ANATOMY%20OF%20A%20FALL
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Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
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
RESULT
Huddersfield Town 1 Manchester City 2
Huddersfield: Otamendi (45' 1 og), van La Parra (red card 90' 6)
Man City: Agüero (47' pen), Sterling (84')
Man of the match: Christopher Schindler (Huddersfield Town)
COMPANY%20PROFILE
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RESULTS
5pm: Maiden (PA) Dh80,000 1,200m
Winner: Ferdous, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Arabian Triple Crown Round-3 Group 3 (PA) Dh300,000 2,400m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6pm: UAE Arabian Derby Prestige (PA) Dh150,000 2,200m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
6.30pm: Emirates Championship Group 1 (PA) Dh1,000,000 2,200m
Winner: Somoud, Patrick Cosgrave, Ahmed Al Mehairbi
7pm: Abu Dhabi Championship Group 3 (TB) Dh380,000 2,200m
Winner: GM Hopkins, Patrick Cosgrave, Jaber Ramadhan
7.30pm: Wathba Stallions Cup Conditions (PA) Dh70,000 1,600m
Winner: AF Al Bairaq, Tadhg O’Shea, Ernst Oertel
The Book of Collateral Damage
Sinan Antoon
(Yale University Press)
Afro%20salons
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Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000