US President Donald Trump on Monday warned Iran not to build up its nuclear programme, as he welcomed Israeli Prime Minister Benjamin Netanyahu for talks in Florida.
He has repeatedly claimed that Iran's nuclear industry had been “completely and fully obliterated” in US strikes in June. Israeli officials have also told local media of concerns about Iran rebuilding its supply of long-range missiles capable of striking Israel.
“I hear that Iran is trying to build up again,” Mr Trump told reporters as he welcomed Mr Netanyahu to his Mar-a-Lago estate. “And if they are, we’re going to have to knock them down. We'll knock them down. We'll knock the hell out of them. But hopefully, that’s not happening.”
Iran insists it is no longer enriching uranium and indicated openness to negotiations. But Mr Netanyahu was expected to discuss with Mr Trump the possible need for new military action against Tehran just months after launching a 12-day war on Iran.
Mr Netanyahu's visit also comes at another critical moment in Gaza as Mr Trump looks for momentum in the US-brokered Israel-Hamas ceasefire that is in danger of stalling before reaching the complicated second phase of the agreement.
The ceasefire between Israel and Hamas that Mr Trump championed has mostly held, but progress has slowed recently. Both sides accuse each other of breaches, and divisions have emerged among the US, Israel and Arab countries about the way forward.
The truce's first phase began in October, days after the two-year anniversary of the initial Hamas-led attack on Israel that killed about 1,200 people. All but one of the 251 hostages taken then have been released, alive or dead.
The body of one hostage is still in Gaza and Mr Netanyahu has indicated that he is in no rush to move forward with the second phase of the ceasefire while the remains are still missing.
The second phase of Mr Trump's 20-point plan for Gaza, which has won UN Security Council backing, outlines a path for ending Hamas’s rule of the enclave.
Mr Trump said it would be "really, really bad" for Hamas if they fail to disarm.
If successful, the second phase would see the rebuilding of a demilitarised Gaza under international supervision by a group led by Mr Trump and known as the Board of Peace. The Palestinians would form a “technocratic, apolitical” committee to run daily affairs in Gaza, under the board's supervision.
It also calls for normalised relations between Israel and the Arab world, and a possible pathway to Palestinian independence. Then there are many logistical and humanitarian questions, including rebuilding war-ravaged Gaza, disarming Hamas and creating a security body called the International Stabilisation Force.
The Board of Peace would oversee Gaza’s reconstruction under a two-year, renewable UN mandate. Its members had been expected to be named by the end of the year and might even be revealed after Monday's meeting, but the announcement could be pushed into next month.
Israeli government spokeswoman Shosh Bedrosian said Mr Netanyahu would discuss ensuring that “Hamas is disarmed, Gaza is demilitarised” in the second phase of the agreement.
He will also bring up the “danger Iran poses not only to the region of the Middle East, but the United States as well", Ms Bedrosian added.
Lebanon
On Lebanon, Mr Trump said Hezbollah had been "behaving badly, so we'll see what happens".
He also said he had discussed with Israeli President Isaac Herzog his request for a pardon on corruption charges for Mr Netanyahu, who is accused of accepting luxury goods from billionaires in exchange for political favours, and of seeking to negotiate more favourable coverage from Israeli media outlets.
"There has not been a conversation between President Herzog and President Trump since the pardon request was submitted," Mr Herzog's office said in a statement.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
COMPANY%20PROFILE
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Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
BEACH SOCCER WORLD CUP
Group A
Paraguay
Japan
Switzerland
USA
Group B
Uruguay
Mexico
Italy
Tahiti
Group C
Belarus
UAE
Senegal
Russia
Group D
Brazil
Oman
Portugal
Nigeria
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
The specs
Price, base / as tested Dh12 million
Engine 8.0-litre quad-turbo, W16
Gearbox seven-speed dual clutch auto
Power 1479 @ 6,700rpm
Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
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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THE BIO: Martin Van Almsick
Hometown: Cologne, Germany
Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)
Favourite dessert: Umm Ali with dark camel milk chocolate flakes
Favourite hobby: Football
Breakfast routine: a tall glass of camel milk
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
ATP WORLD No 1
2004 Roger Federer
2005 Roger Federer
2006 Roger Federer
2007 Roger Federer
2008 Rafael Nadal
2009 Roger Federer
2010 Rafael Nadal
2011 Novak Djokovic
2012 Novak Djokovic
2013 Rafael Nadal
2014 Novak Djokovic
2015 Novak Djokovic
2016 Andy Murray
2017 Rafael Nadal
2018 Novak Djokovic
2019 Rafael Nadal
