For a long time, the late US secretary of state Henry Kissinger, who passed away on November 29, was portrayed as a man of peace. Indeed, he received the Nobel Peace Prize in 1973, along with North Vietnam’s chief negotiator Le Duc Tho, for having negotiated a ceasefire during the Vietnam War. Le Duc Tho alone had the decency to refuse it.
Anyone familiar with Mr Kissinger’s actions during the 1968 peace talks in Paris on ending the war in Vietnam would have known that his commitment to peace was far less pronounced than his commitment to his own personal advancement. At the time, as a participant, he had leaked information to the Nixon campaign that helped torpedo the talks. President Richard Nixon later rewarded Mr Kissinger by appointing him national security adviser.
A similar attitude could be detected in Mr Kissinger’s approach to Arab-Israeli peace after 1969, when he took office. In 1973, as secretary of state, he honed his image as a peace-maker by shuttling between Arab capitals to negotiate an end to the October 1973 Arab-Israel War. Yet his actions in the years before then showed that this was a sham.
To put this in context, we have to go back to 1969 and Mr Kissinger’s first year in office. The June 1967 Arab-Israel War had ended two years earlier and the UN Security Council had passed Resolution 242 to frame future efforts to reach a comprehensive settlement. The resolution was foundational in establishing a “land for peace” formula, where Israel would give up the land it occupied in 1967 in exchange for peace agreements with the Arab states.
In 1972, the US affirmed that Israel need not commit to a full withdrawal from the occupied territories as part of any interim agreement with the Arabs
The resolution affirmed “the inadmissibility of the acquisition of territory by war.” It also called for the “withdrawal of Israel armed forces from territories occupied in the recent conflict.” This was one of the conditions defined by the resolution as necessary for “the establishment of a just and lasting peace in the Middle East.”
The matter of withdrawals has long been a source of dispute, largely because Israel managed to slip an ambiguity into the wording. By inserting the somewhat vague clause “from territories occupied in the recent conflict,” rather than “the territories” the Israelis left the scope of withdrawals indefinite, allowing them to say they could retain at least part of the occupied Arab lands. That this equivocality exists only in the English version of the resolution showed the Israelis had foresight in realising this would be the version that prevailed.
However, less well-known is how the Nixon administration steadily emptied Resolution 242 of its content in a series of bilateral understandings with Israel. In December 1969, Washington announced what became known as the Rogers Plan, for William Rogers, the secretary of state at the time. The plan was an effort to bring about a settlement between the Arabs and Israel, and it greatly angered the Israeli prime minister Golda Meir.
The Rogers Plan reaffirmed Resolution 242, though Mr Rogers, in a speech in December 1969, inserted a caveat that there might have to be border adjustments, as the borders prevailing before the 1967 war were defined by the Armistice Agreements of 1949, therefore were not necessarily final. But the secretary saw these adjustments as minor, underlining the US did not support expansionism.
However, Mr Rogers was not the real foreign policy powerhouse in the administration. Mr Kissinger and the president were, and took steps to erode the Rogers Plan, because they regarded Israel as a valuable ally in the cold war. As a consequence of this, in July 1970 Mr Nixon sent a letter to Ms Meir, stating that the administration would not insist on Israel’s accepting the Arab definition of Resolution 242.
The letter read: “I want to assure you that we will not press Israel to accept the aforementioned positions of [Egypt, on a total withdrawal from the occupied territories]. Our position on withdrawal is that the final borders must be agreed between the parties …”
The bland phrasing meant the Americans did not consider Resolution 242 as mandating a full withdrawal from the lands occupied in 1967. This bolstered the Israeli interpretation and potentially weakened Mr Rogers’s assurances that the US sought only minor border changes.
In February 1972, the administration went further, affirming that Israel need not commit to a full withdrawal from the occupied territories as part of any interim agreement with the Arabs. In other words, it could enter into negotiations without their ultimate outcome being set beforehand, leaving the Israelis with a wide margin of diplomatic manoeuvre.
Most important, because Israel felt blindsided by the Rogers Plan, the Americans and Israelis agreed in 1972 that Washington would not make any moves on Middle East peace without first discussing them with Israel. In other words, Israel was provided with implicit veto power, even if the Americans always avoided representing it as such.
By undermining Resolution 242, successive US administrations gave Israel great latitude to continue its occupation of the West Bank and Gaza (not to mention the Golan Heights). The conflict in Gaza today and tensions in the West Bank descend directly from this myopic policy and US guarantees given to Israel that discounted the international consensus.
Mr Kissinger was at the heart of this process, and his moves in no way advanced a broad peace settlement. Instead, they reinforced Israel’s control over Arab lands, which the Trump administration furthered in 2019 when it recognised Jerusalem as Israel’s capital as well as Israel’s annexation of the Golan Heights. Never an impartial mediator, the US had bluntly chosen its side. Mr Kissinger was crucial in taking it in that direction.
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.4-litre%2C%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E617hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E750Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh630%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Bedu%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Khaled%20Al%20Huraimel%2C%20Matti%20Zinder%2C%20Amin%20Al%20Zarouni%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%2C%20metaverse%2C%20Web3%20and%20blockchain%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20Currently%20in%20pre-seed%20round%20to%20raise%20%245%20million%20to%20%247%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Privately%20funded%3C%2Fp%3E%0A
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
FULL%20FIGHT%20CARD
%3Cp%3EFeatherweight%20Bout%3A%0D%20Abdullah%20Al%20Qahtani%20v%20Taha%20Bendaoud%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Ali%20Taleb%20v%20Nawras%20Abzakh%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Xavier%20Alaoui%20v%20Rachid%20El%20Hazoume%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Islam%20Reda%20v%20Adam%20Meskini%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Tariq%20Ismail%20v%20Jalal%20Al%20Daaja%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Elias%20Boudegzdame%20v%20Hassan%20Mandour%0D%3Cbr%3EAmateur%20Female%20Atomweight%20Bout%3A%0D%20Hattan%20Al%20Saif%20v%20Nada%20Faheem%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Maraoune%20Bellagouit%20v%20Motaz%20Askar%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Ahmed%20Tarek%20v%20Abdelrahman%20Alhyasat%0D%3Cbr%3EShowcase%20Featherweight%20Bout%3A%0D%20Mido%20Mohamed%20v%20Yazeed%20Hasanain%0D%3Cbr%3EShowcase%20Flyweight%20Bout%3A%0D%20Malik%20Basahel%20v%20Harsh%20Pandya%0D%3C%2Fp%3E%0A
MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
MATCH INFO
Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A