US President Donald Trump on Thursday gave Secretary of State Marco Rubio a second role as his interim National Security Adviser, and nominated the man he is replacing, Mike Waltz, as ambassador to the UN.
The moves mark the first reshuffle in Mr Trump’s Cabinet since he took office in January and come after a national security scandal involving the clumsy handling of US plans to attack the Houthi rebels in Yemen.
Mr Trump's selection of Mr Rubio to temporarily replace Mr Waltz will mean it is the first time since Henry Kissinger in the 1970s that the same person worked simultaneously as secretary of state and national security adviser.
"When I have a problem, I call up Marco. He gets it solved," Mr Trump said at a White House event on Thursday.
He also paid tribute to Mr Waltz, saying on Truth Social he had "worked hard to put our nation’s interests first. I know he will do the same in his new role".
Mr Trump this week completed his first 100 days. Mr Waltz's departure, along with that of his deputy Alex Wong, comes after Mr Waltz's office inadvertently added a journalist to a Signal chat in which high-level US officials discussed plans to strike the Houthis.
After the incident, Mr Waltz took responsibility for creating the group, and insisted that he did not know the journalist or how he ended up in the chat. The Signal chat, the non-sensitive contents of which were made public by The Atlantic, also showed Defence Secretary Pete Hegseth providing a list of times for the strike.
Mr Trump stood by Mr Waltz and the White House insisted that no classified information was shared and no harm inflicted on American citizens. Mr Waltz later faced additional criticism following reports he used Gmail to discuss government business.
The President previously nominated congresswoman Elise Stefanik to be UN ambassador, but her nomination was withdrawn as Republicans were concerned that her leaving Congress, where the party has a tight majority, would put them in a vulnerable position.
Karen Hult, professor of political science at Virginia Tech's Centre for Public Administration and Policy, said Mr Waltz's appointment solves two problems: it fills the gap left after Ms Stefanik's name was removed and it takes away a source of criticism over the Signal incident.
"Meanwhile, as long as Secretary Rubio remains the Secretary of State and serves as the 'acting' national security adviser, it technically is not a demotion but rather an increase in access to the President," she told The National.
"'Acting' officials are frequently more responsive to presidential directions and demands, in part in order to keep their positions."
The move to shift Mr Waltz to a different position could indicate some friction in the administration. During a Cabinet meeting on Wednesday, officials praised Mr Trump achievements over the first 100 days, with each agency head sitting behind red hats typically associated with the "Make America Great Again" movement.
Mr Waltz appeared at the Cabinet meeting and paid tribute to the President, saying it was “an honour to serve you in this administration, and I think the world is far better, far safer for it".
"I think the media wants to frame this as a firing," Vice President JD Vance told Fox News later on Thursday, saying Mr Waltz had carried out promised reforms at the National Security Council. "Donald Trump has fired a lot of people. He doesn't give them Senate-confirmed appointments afterward."
But at the UN, Mr Waltz will be implementing instructions as opposed to co-ordinating policy, Brian Katulis of the Washington-based Middle East Institute told The National.
"It keeps him in the tent. If he's outside the tent, he might tell more stories," Mr Katulis said.
Meanwhile, as both Secretary of State and National Security Adviser, Mr Rubio will have a full plate. He is also the interim leader of the US Agency of International Development, which the Trump administration has cut down significantly amid a rethink over continuing foreign aid.
But Mr Rubio has been oddly sidelined when it comes to the biggest and flashiest foreign policy files such as the Israel-Gaza war, Iran nuclear negotiations or the conflict in Ukraine. Instead, White House special envoy Steve Witkoff has usually been leading US delegations to talks and negotiations.
Mr Katulis said the biggest qualification needed to be in the Trump administration was to be a "chameleon".
"It's to not have an inner core, and it's to just shape-shift or change your colours according to what the big boss wants: loyalty, loyalty, loyalty," he said.
Mr Trump's first term was marked by significant tumult as he went through four national security advisers, four White House chiefs of staff and two secretaries of state.
Democrats have seized on the switches and claimed that Mr Trump is prone to "chaos" and "incompetence".
Tips for SMEs to cope
- Adapt your business model. Make changes that are future-proof to the new normal
- Make sure you have an online presence
- Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
- Open communication with customers to see how they are coping and be flexible about extending terms, etc
Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
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
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On sale: Now
Price: From Dh590,000
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Specs
Engine: 51.5kW electric motor
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Power: 134bhp
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Asian Cup 2019
Quarter-final
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The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
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EMERGENCY PHONE NUMBERS
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
Company%20profile
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Sour%20Grapes
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Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
- Stay invested: Time in the market, not timing the market, is critical to long-term gains.
- Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
- Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
UAE jiu-jitsu squad
Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)
Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)
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