US President Donald Trump promised a “more peaceful and prosperous” future for the Middle East on Tuesday as he gave his first address to Congress since returning to office, in a lengthy speech filled with campaign-style promises.
The nearly two-hour address underscored the deep divisions in American politics, with Republicans greeting most of Mr Trump's remarks with thunderous applause, while Democratic politicians repeatedly taunted him with hand-held signs accusing him of lying. One politician was escorted out after heckling Mr Trump.
“America is back,” Mr Trump declared to the joint session Congress. “We are just getting started.”
Mr Trump's second term has been marked by an unrelenting series of presidential decrees that have sought to undo many of his predecessor Joe Biden's policies.
He has launched a landslide of court-challenged executive orders, crackdowns on the press and a trade war with allies Canada and Mexico. He has also hired Elon Musk to cull the federal workforce and slash government expenditures.
Mr Trump announced that the US government is extraditing a suspect in the deadly Abbey Gate bombing in the final days of the Afghanistan withdrawal that killed 13 American troops.
The White House identified the man as Muhammed Sharifullah and said he was on his way to the US to face charges.
The address came after Arab leaders rallied in Cairo to craft their counter to the Trump administration's Gaza plan. Mr Trump has endorsed a US “takeover” in Gaza, and on Tuesday praised the Abraham Accords as a model for peace building in the region.
“We're going to build on that foundation to create a more peaceful and prosperous future for the entire region, a lot of things are happening in the Middle East,” Mr Trump said.
He reiterated his calls to build a “Golden Dome,” modelled after Israel's US-funded Iron Dome missile defence system.
“It's a very, very important this is a very dangerous world. We should have it. We want to be protected. And we're going to protect our citizens like never before, to boost our defence industrial base,” said Mr Trump.
At the weekend, the administration circumvented Congress to green light billions of dollars in additional arms sales to the Israelis – a decision Republicans on the Hill have largely justified.
Ahead of the address, Speaker of the House Mike Johnson told The National that the State Department's decision to circumvent his legislative chamber and expedite the $4 billion arms sales to Israel was “well within the President's authority.”
“They have discretion on some of these funds and how to use them,” he added.
In a show of solidarity with Mr Trump's role in clinching the ceasefire and hostage release deal, Mr Johnson brought Noa Argamani, who was held hostage by Hamas for nearly 250 days, as a guest to the address.
On Ukraine, Mr Trump said he is “working tirelessly to end the savage conflict”, and spoke out against Europe's energy relationship with Moscow.
“The United States has sent hundreds of billions of dollars to support Ukraine’s defence. Meanwhile, Europe has sadly spent more money buying Russian oil and gas than they have spent on defending Ukraine – by far,” Mr Trump said.
Mr Trump cut off aid to Ukraine this week after he and Vice President JD Vance admonished Ukrainian President Volodymyr Zelenskyy in the White House Oval Office.
The dispute saw Mr Trump angrily accuse Mr Zelenskyy of gambling with World War Three, absent territorial concessions to Russia, and upended a mineral deal that was scheduled to have been signed.
Mr Trump read out a letter he received earlier on Tuesday from Mr Zelenskyy, saying that the wartime president wants to come back to the table.
“We’ve had serious discussions with Russia and have received strong signals that they are ready for peace,” Mr Trump said. “Wouldn’t that be beautiful?
Mr Trump, whose business interests in Russia date back to the 1980s, has been speaking to Russian President Vladimir Putin about a potential peace deal. Criticism of Mr Zelenskyy and an apparent sympathy to Mr Putin is being seen by many as the biggest realignment of American foreign policy in decades.
Mr Johnson told The National that the decision to halt assistance to Ukraine does not violate the separation of powers, assuring the move was a “temporary pause” and a “strategic move”.
Mr Trump's address centred on his domestic policy blitz, including extended applause for his crackdowns on diversity initiatives and immigration, and a call on the Congress to increase funding for his campaign to deport undocumented immigrants and finish building the wall at the southern border with Mexico.
Fired federal workers impacted by the administrative purge joined Democrats as guests to the address, while several Democrats in both the Senate and House of Representatives, including progressive Congresswoman Alexandria Ocasio Cortez, skipped the address.
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
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).
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COMPANY PROFILE
Company name: Letstango.com
Started: June 2013
Founder: Alex Tchablakian
Based: Dubai
Industry: e-commerce
Initial investment: Dh10 million
Investors: Self-funded
Total customers: 300,000 unique customers every month
If you go...
Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).
The lowdown
Badla
Rating: 2.5/5
Produced by: Red Chillies, Azure Entertainment
Director: Sujoy Ghosh
Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke
Company%20profile
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The specs
Engine: 3.8-litre twin-turbo V8
Power: 611bhp
Torque: 620Nm
Transmission: seven-speed automatic
Price: upon application
On sale: now
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)
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
THE SPECS
Cadillac XT6 2020 Premium Luxury
Engine: 3.6L V-6
Transmission: nine-speed automatic
Power: 310hp
Torque: 367Nm
Price: Dh280,000
