The pathway to a peace deal in the South Caucasus has been long and fraught with challenges. Emotions run high within the nexus of Armenian-Azeri relations, with painful memories and distress on both sides. But from inside this torn relationship, one can see the openings (however small) and the opportunities (however faint) for creating a turnaround in the regional dynamics.
Establishing a stable, sustainable peace is certainly the order of the day. It would save lives and prevent tremendous suffering. It would also bring significant upsides for the future of both countries: a geo-economic peace dividend that boosts the South Caucasus and its surrounding regions. Peaceful regional integration would create new, flourishing transit routes and supply chains that connect Asia to Europe, promoting the resilience of the global economy. And it would unlock tremendous value from both countries, as well as neighbouring Georgia, accelerating the development of their respective strengths.
Instead, for the moment, the conflict drags on, affecting a number of countries and communities. It also raises the risk of a violent confrontation along the Armenia-Azerbaijan-Iran border, where a possible military escalation over control of Armenia’s southern region of Syunik could draw Tehran in, seeing as it lines northern Iran.
For more than three decades, Armenia and Azerbaijan have wrestled over the fate of Nagorno-Karabakh, a mountainous region with a majority Armenian population that was assigned within Soviet Azerbaijan by the USSR in the 1920s.
A 2020 war between Azerbaijan and Armenia shifted the issue in favour of Baku, which had long been seeking to reclaim control of the region as a matter of national sovereignty. But that left an open question as to how the relationship between Azeri authorities and Armenians in Nagorno-Karabakh would progress.
Fortunately, Baku and Yerevan began to take steps towards peace. The US, EU and Russia have all tried to move the initiative forward, hosting talks in different cities between Azerbaijan President Ilham Aliyev and Armenian Prime Minister Nikol Pashinyan. But the comprehensive deal they began to pursue now risks being derailed.
A dispute over the Lachin Corridor, the main road into Nagorno-Karabakh, has cut off vital supplies to an estimated 120,000 Armenians for more than eight months. Civilians, including about 30,000 children, are desperate for fresh food, fuel and medical goods. The International Committee of the Red Cross, among other leading voices, has described a dire lack of basic necessities, while UN experts warn that vulnerable populations are at risk of going hungry.
A humanitarian intervention urgently needs to be found, one that would stop the immediate suffering and prevent malnutrition levels that could very soon turn deadly. The solution could be a multinational aid delivery, co-ordinated with both Baku and Yerevan. There could be humanitarian air cargo flights to Ganja or cargo drone deliveries into Stepanakert and remote villages of Nagorno-Karabakh.
Diplomatic assistance from a trusted partner in the Arab and Muslim world would be a powerful positive force
Creative solutions can be found once a principled compromise is reached – there simply needs to be a well-balanced diplomatic intervention that will give both sides a face-saving way to climb down from the current impasse.
The region needs a fresh approach to peacebuilding, with out-of-the-box ideas. Countries in the Global South could be crucial for providing a platform, with a climate of goodwill and understanding of both sides.
Diplomatic assistance from a trusted partner in the Arab and Muslim world would be a powerful positive force.
Azerbaijan has warm ties with countries in the Mena region, anchored in its membership in the Organisation of Islamic Co-operation. Armenians have a history of close friendship and integration with the Islamic world, encapsulated by a decree of the Prophet Mohammed in 626 AD that put the Armenian people and their church under his patronage and protection. Today, the Matenadaran museum in Yerevan houses a prestigious collection of Islamic manuscripts, including a copy of the Prophet’s Covenant with the Christians of the World.
The values of Islam – foremost, peace, compassion and care for humanity – create a unique diplomatic climate for potential reconciliation. They create a level of comfort and a safe space for both sides to be meaningfully heard. In that spirit, diplomats can help Armenia and Azerbaijan deescalate the current crisis, first by finding a point of compromise over urgent humanitarian needs. That will subsequently create the time and space required to find greater common ground.
“There are no real, fundamentally insurmountable problems between Armenia and Azerbaijan,” said Laurence Broers, an Associate Fellow with Chatham House focused on the South Caucasus. “With determination, intelligence and a sensible view you can overcome all of the obstacles.”
To achieve peace and stability, the two sides need to trust each other, with a facilitator that can help build that trust. Both sides will have to come to terms with their shared history. There is much to forgive and multitudes of grief that need to be transcended. An authentic, compassionate platform for dialogue could help Armenians and Azerbaijanis reconnect with their shared humanity.
“In the past, Armenians and Azerbaijanis had social norms of how to live together … they experienced happy and sad moments together,” Ahmad Alili, the director of a think tank in Baku, told me. They need to get together and talk.
Both sides have experienced the burden of war and share a will to live in safety and prosperity. If they can find the way to a peaceful co-existence, it will be transformative for the lives and livelihoods of millions of people. And it will set history in the positive direction we all want to see.
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Europe wide
Some of French groups are threatening Friday to continue their journey to Brussels, the capital of Belgium and the European Union, and to meet up with drivers from other countries on Monday.
Belgian authorities joined French police in banning the threatened blockade. A similar lorry cavalcade was planned for Friday in Vienna but cancelled after authorities prohibited it.
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
The%20pillars%20of%20the%20Dubai%20Metaverse%20Strategy
%3Cp%3EEncourage%20innovation%20in%20the%20metaverse%20field%20and%20boost%20economic%20contribution%3C%2Fp%3E%0A%3Cp%3EDevelop%20outstanding%20talents%20through%20education%20and%20training%3C%2Fp%3E%0A%3Cp%3EDevelop%20applications%20and%20the%20way%20they%20are%20used%20in%20Dubai's%20government%20institutions%3C%2Fp%3E%0A%3Cp%3EAdopt%2C%20expand%20and%20promote%20secure%20platforms%20globally%3C%2Fp%3E%0A%3Cp%3EDevelop%20the%20infrastructure%20and%20regulations%3C%2Fp%3E%0A
'Moonshot'
Director: Chris Winterbauer
Stars: Lana Condor and Cole Sprouse
Rating: 3/5
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
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5