When the US hosted its first “Summit for Democracy” in 2021, it was billed as a big deal. As US President Joe Biden said in his opening remarks, the gathering had been “on my mind for a long time” because “in the face of sustained and alarming challenges to democracy, universal human rights, all around the world, democracy needs champions”.
This week, leaders from 120 countries began gathering online on Wednesday for the second summit, this time co-hosted by the US with Costa Rica, Zambia, the Netherlands and South Korea. And yet, despite the fact that Mr Biden has made “fighting authoritarianism” the key feature of his foreign policy, there has been so little excitement or enthusiasm for this event that many, if not most, people may not be aware that it is happening at all.
This may be partly because many don’t buy Mr Biden’s idea of dividing the world into “democracies versus autocracies”. It is self-evident to them that the way societies organise themselves and the values they uphold are far more complicated and nuanced than Mr Biden’s overly simplistic formulation. It is also perfectly obvious that the Summits for Democracy (at least one more is planned) are just a way to rally countries against China and Russia, however high-falutin the language employed – and plenty of the attendees have no interest whatsoever in picking sides between Washington and Beijing.
The problems and inconsistencies don’t end there. The US has always had close partners and friends that are not democracies. Two countries that are democracies, on the other hand, and are, moreover, Nato allies – Turkey and Hungary – have pointedly not been invited, for the second time. And it can be argued that inviting Israel’s Benjamin Netanyahu to take part at the very moment that his controversial planned legal reforms, which critics view as a mortal threat to the country’s democracy, have sparked the biggest protests in Israeli history, does not sit easily with the summit’s name, let alone its aims.
“When the US and its partners make decisions to exclude some states for backsliding while ignoring the failings of others, it opens them up to charges of hypocrisy and favouritism,” argued a commentary issued by the Washington-based Quincy Institute for Responsible Statecraft. “Instead of rhetorically dividing the world into opposing camps, the US should be open to cultivating better relations with as many states as possible regardless of regime type.”
Digging a little deeper, USAID administrator Samantha Power’s office released a statement last week stating that: “The 2023 Summit will be an opportunity for world leaders to showcase progress made on their commitments to build more resilient democracies.” Another official involved in the summit stressed the need for “ending polarisation and bringing back normalcy where elections determine outcomes, and winners and losers accept the results”. Many might argue that it is America and some of its allies that need to start by repairing their own tattered democratic systems before lecturing others. And as for “winners and losers” accepting the results: what comes to mind before former president Donald Trump and his baseless claim that the 2020 election was stolen from him, or the endless refusal of UK “remainers” to recognise in good faith that they lost the 2016 Brexit referendum?
Many don’t buy Mr Biden’s idea of dividing the world into 'democracies versus autocracies'
Also this week, another gathering has been taking place – the Boao Forum for Asia Annual Conference, on the Chinese island province of Hainan. Despite Chinese President Xi Jinping giving the keynote opening speech, it’s still a more low-key meeting than the Summit for Democracy, but arguably of more consequence. Consider its board of directors: they include former UN secretary general Ban Ki-moon, former Philippines president Gloria Macapagal Arroyo, former Pakistan prime minister Shaukat Aziz, former New Zealand prime minister Jenny Shipley, Samsung vice chairman Kinam Kim, former US secretary of commerce Carlos Gutierrez, and Ratan Tata of the eponymous Indian conglomerate, while its council of advisers includes former prime ministers of Japan, Finland, Malaysia and Singapore, as well as several senior Chinese and ex-UN officials.
Founded to promote economic integration in Asia, its mission is now “to pool positive energy for the development of Asia and the world”, with this year’s conference titled “An Uncertain World: Solidarity and Co-operation for Development amid Challenges”.
Co-operation: that’s the word, as opposed to the contestation that is the raison d’etre of the Summit for Democracy. Those attending know they are there to look at what they can do together, not concentrate on what divides them – and to do so with some confidence going by the economic outlook just released by the Forum, which declared that “Asia is a bright spot in the bleak global economic landscape”, with global economic governance moving “into the ‘Asian moment’… Asian economies are champions of reform of the multilateral trade system, deeply involving themselves in global monetary and financial governance and promoting the development of and co-operation in the digital economy”.
The Boao Forum is sometimes referred to as “the Asian Davos”. While its leading lights are drawn from the elite strata just as much as they are at the World Economic Forum in Switzerland, the focus in Boao is inevitably more on developments that will benefit whole societies rather than the globalist billionaire class that, to some, “Davos man” has come to be seen to represent. Of both events, however, it could be asked: what did they actually achieve? That is not the point of such conferences. It’s about setting a tone, forging new friendships, finding new opportunities and synergies, and deepening understanding.
That’s what’s going on in Boao this week. There may be a good case to say that it deserves more attention than the second Summit for Democracy – a meeting that will appear riven with hypocrisy by some, aggressive to others, and quite simply irrelevant to those who were not invited but are quite happy charting their own destinies, with no need of any extra “guidance” from Mr Biden and his allies.
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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
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
Zayed Sustainability Prize
First Person
Richard Flanagan
Chatto & Windus
Dunki
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Under-21 European Championship Final
Germany 1 Spain 0
Weiser (40')
Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
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Killing of Qassem Suleimani
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
The cost of Covid testing around the world
Egypt
Dh514 for citizens; Dh865 for tourists
Information can be found through VFS Global.
Jordan
Dh212
Centres include the Speciality Hospital, which now offers drive-through testing.
Cambodia
Dh478
Travel tests are managed by the Ministry of Health and National Institute of Public Health.
Zanzibar
AED 295
Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.
Abu Dhabi
Dh85
Abu Dhabi’s Seha has test centres throughout the UAE.
UK
From Dh400
Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months