President Donald Trump on Tuesday signed an executive order that halts US participation in several UN agencies and initiates a comprehensive review of US financial contributions to the world body.
In signing the executive order, Mr Trump said he supports the UN but that it has to “get their act together”.
“They've got to be fair to countries that deserve fairness. There are some countries, as you know, that are outliers, that are really bad, and they're being almost preferred as countries to those that do their job,” Mr Trump said at the White House.
“They're going to end up losing their credibility, like other organisations, and then they're going to be nothing. The potential of the United Nations, and not everybody agrees with me on this, the potential of the United Nations is fantastic.”
His executive order halts US participation in the UN Human Rights Council and the UN relief agency for Palestinians, UNRWA. It also initiates a review of its involvement with the UN Educational, Scientific and Cultural Organisation (Unesco).
The Secretary General's spokesman, Stephane Dujarric, told The National from day one, US support for the United Nations has saved countless lives and advanced global security and the UN chief looks forward to continuing his productive relationship with President Trump and the US government to “strengthen that relationship in today’s turbulent world”.
“The Secretary General has worked tirelessly to implement many reforms in the Secretariat to increase efficiency, impact and innovation,” He said. “As President Trump has indicated, the UN plays a crucial role in taking on big challenges so that individual countries don’t have to do it on their own at far greater expense”.
During his first term, from 2017 to 2021, Mr Trump had withdrawn the US from the 47-member UNHRC, claiming it had a disproportionate focus on Israel and included countries with poor human rights records. The US was not a member of the Geneva-based council until president Joe Biden re-engaged in 2021, with the US serving a term from 2022 to 2024. In October 2024, the Biden administration decided not to stand for a second term and remain as an observer state at the HRC with no voting rights.
Mr Trump also halted funding to UNRWA in 2018, demanding unspecified reforms and urging Palestinians to return to peace talks with Israel. The agency, which provides essential services to millions of Palestinian refugees, faced significant financial strain as a result. Mr Biden later restored funding to UNRWA in 2021.
Juliette Touma, UNRWA’s spokeswoman, said the UN agency has not been receiving aid funding from the US since January last year.
Ms Touma said the agency’s financial situation is expected to worsen, even before an anticipated decision by Mr Trump to continue the halt to its funding.
“The financial health of UNRWA is very, very bad and it got worse over the past few months and is expected to continue to worsen,” she told reporters at UN headquarters in Geneva.
Despite the challenges, Palestine’s representative to the UN, Riyad Mansour, highlighted the strong international support for the agency.
“Although it will create additional hardship for the community of Palestinian refugees, there are so many countries standing with us,” he told reporters.
He noted that more than 125 countries are part of a coalition defending UNRWA at the UN, many of which are major donors. “They pay, they pledge, they will continue to pay and to defend UNRWA, to carry its mandate until there is a just solution to the question of the refugees,” Mr Mansour added.
Pakistan's UN envoy, Munir Akram, told The National defunding UNRWA or any other humanitarian agency, “would be very disappointing, because lives are at stake”.
Israel's UN ambassador, Danny Danon, hailed Mr Trump's executive order on the UN Human Rights Council and UNRWA, thanking him for his decision.
“The Human Rights Council has not been promoting human rights for a long time – it is aggressively promoting extreme anti-Semitism,” Mr Danon said. “At the same time, UNRWA has long lost its status as an independent humanitarian organisation, and has turned into a terrorist authority controlled by Hamas under the guise of a humanitarian agency. Every dollar that goes to UNRWA helps terrorism.”
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
Women & Power: A Manifesto
Mary Beard
Profile Books and London Review of Books
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
The five pillars of Islam
Pox that threatens the Middle East's native species
Camelpox
Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.
Falconpox
Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.
Houbarapox
Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.
Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km
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
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
