World leaders will converge on New York next week for the 80th session of the UN General Assembly, facing a crowded agenda of protracted wars, climate change and UN reforms, with the spotlight firmly on the return of US President Donald Trump.
The annual high-level debate, set to open under the theme “Better Together: 80 years and more for peace, development and human rights,” will be dominated by the conflict in Gaza.
Diplomats will be closely watching a push for more countries to recognise the Palestinian state on September 22.
“Palestine is going to be the huge elephant” at the gathering, Palestinian UN envoy Riyad Mansour told reporters in New York.
Richard Gowan, UN director at the International Crisis Group, cautioned that the upcoming two-state solution conference should not be seen as an end in itself.
“It will only have any meaning if the countries that recognise Palestine follow up with further steps to try and put pressure on Israel to end its campaign in Gaza,” he told The National.
Mr Gowan also warned that Israeli Prime Minister Benjamin Netanyahu could use his appearance at the UN to escalate the situation.
“There is a risk that Netanyahu will respond to the two-state solution conference by possibly even announcing formal annexation of some of the Palestinian territories,” he said. "That is a worst case scenario that I think diplomats do worry about."
The 80th session will be presided over by Annalena Baerbock, Germany’s former foreign minister, making her the fifth woman to lead the 193-member assembly in its eight-decade history. Ms Baerbock said her tenure will focus on strengthening multilateralism and fostering collective action to tackle global challenges.
Leaders from nations including Syria, Lebanon, Israel, Egypt, Iran, Iraq, Palestine, Ukraine and France are scheduled to speak during the high-level week starting on September 23.
“It is almost certain that all eyes will be on President Trump as he returns to the UN,” Richard Gowan, UN director at the International Crisis Group, told The National. “The US President's speech will overshadow what other leaders have to say, and there will be a long line of presidents and prime ministers trying to get bilateral meetings with him.”
Mr Gowan expects Mr Trump will use the platform to put pressure on the UN to refocus on global peace while amplifying his own claims to be a historic peacemaker.
“He really does seem to be running a campaign for a Nobel Peace Prize and the UN is a good place to make his pitch,” Mr Gowan said.
"There is a feeling, or at least a hope, that Trump is going to come here in a fairly positive mood. He enjoys the General Assembly. He enjoys the attention of other leaders."
Syria’s President Ahmad Al Shara is also expected to attract significant attention, with Mr Gowan predicting he will “probably be a star, unless further instability in Syria complicates his visit.”
“Al Shara definitely has a charisma that most other leaders cannot bring right now, and I think Trump plus a lot of European and Arab leaders would be glad to welcome him into the UN club,” Mr Gowan said.
The Syrian president is pushing to have sanctions lifted on him and his government.
“There is also serious discussion of the UN setting up some sort of new political mission in Damascus to assist with the transition,” Mr Gowan said. “And if Shara can land some of those messages, then actually the UN could be useful in the Syrian situation, after many years of being marginalised.”
Tuesday, September 23
Morning: Brazil, US, Indonesia, Turkey, Peru, Jordan, South Korea, Qatar, Suriname, Lithuania, Portugal, Uruguay, Slovenia, Egypt, Kazakhstan, South Africa, Uzbekistan.
Afternoon: Mongolia, Turkmenistan, Chile, Tajikistan, Lebanon, France, Kyrgyzstan, El Salvador, Poland, Mozambique, Mexico, Vietnam, Angola, Romania, Morocco, Maldives, Iraq, Finland, Bosnia and Herzegovina.
Wednesday, September 24
Morning: Algeria, Ukraine, Monaco, Iran, Panama, Czech Republic, Rwanda, Switzerland, Latvia, Kenya, Paraguay, Estonia, Argentina, Serbia, Syria, Croatia, Sierra Leone, The Gambia, Cyprus.
Afternoon: Dominican Republic, Sri Lanka, Honduras, Guatemala, Comoros, Ecuador, Namibia, Guyana, Zimbabwe, Kiribati, Senegal, Slovakia, Marshall Islands, Central African Republic, Zambia, Albania, Democratic Republic of the Congo, Nigeria.
Thursday, September 25
Morning: Tunisia, Somalia, Montenegro, Palestine, Yemen, North Macedonia, Haiti, Cameroon, Chad, Colombia, Burundi, Bolivia, Gabon, Ghana, Laos, Guinea-Bissau, Guinea, Eswatini.
Afternoon: Philippines, Libya, Botswana, Dominica, Republic of the Congo, Timor-Leste, Mauritania, Micronesia, Uganda, Sudan, Madagascar, Tonga, EU, Tanzania, Ivory Coast, Equatorial Guinea, Kuwait.
Friday, September 26
Morning: Israel, Netherlands, China, Thailand, UK, India, Mauritius, Luxembourg, Armenia, Ireland, Georgia, Japan, Italy, Nepal, Pakistan, Malta, Bhutan, Spain, Bangladesh.
Afternoon: Lesotho, Greece, Cabo Verde, Bulgaria, Saint Lucia, Vanuatu, New Zealand, Niger, Andorra, Trinidad and Tobago, Australia, Antigua and Barbuda, Belgium, Barbados, Belize, Papua New Guinea, Saint Vincent and the Grenadines, Fiji.
Saturday, September 27
Morning: Bahamas, Mali, Jamaica, Togo, Grenada, Burkina Faso, Canada, Saint Kitts and Nevis, Nauru, Liechtenstein, Cambodia, the UAE, Russia, Norway, Cuba, Brunei, Germany.
Afternoon: San Marino, Denmark, Saudi Arabia, Austria, Nicaragua, Singapore, Seychelles, Oman, Sweden, Malaysia, Bahrain, Djibouti, Iceland, Belarus, Venezuela.
Monday, September 29
Morning: Hungary, Malawi, Eritrea, Ethiopia, Benin, Azerbaijan, Costa Rica, Holy See, Moldova, Afghanistan, South Sudan.
The order of nations can change on a daily basis.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
TALE OF THE TAPE
Floyd Mayweather
- Height
- Weight
- Reach
- Record
Conor McGregor
- Height
- Weight
- Reach
- Record
Company profile
Company: Eighty6
Date started: October 2021
Founders: Abdul Kader Saadi and Anwar Nusseibeh
Based: Dubai, UAE
Sector: Hospitality
Size: 25 employees
Funding stage: Pre-series A
Investment: $1 million
Investors: Seed funding, angel investors
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
Profile of Hala Insurance
Date Started: September 2018
Founders: Walid and Karim Dib
Based: Abu Dhabi
Employees: Nine
Amount raised: $1.2 million
Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers
Lewis Hamilton in 2018
Australia 2nd; Bahrain 3rd; China 4th; Azerbaijan 1st; Spain 1st; Monaco 3rd; Canada 5th; France 1st; Austria DNF; Britain 2nd; Germany 1st; Hungary 1st; Belgium 2nd; Italy 1st; Singapore 1st; Russia 1st; Japan 1st; United States 3rd; Mexico 4th
RESULTS
Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
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Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.