People take part in a US presidential election campaign event in Madison, Wisconsin on Friday. While the American public will focus on domestic bread-and-butter issues, foreign policy has already inserted itself into the dynamics of the contest. Bloomberg
People take part in a US presidential election campaign event in Madison, Wisconsin on Friday. While the American public will focus on domestic bread-and-butter issues, foreign policy has already inserted itself into the dynamics of the contest. Bloomberg
People take part in a US presidential election campaign event in Madison, Wisconsin on Friday. While the American public will focus on domestic bread-and-butter issues, foreign policy has already inse
Raghida Dergham is the founder and executive chairwoman of the Beirut Institute, and a columnist for The National
July 07, 2024
The chaos within the Democratic Party after US President Joe Biden’s frailties came to light during his debate with former president Donald Trump has been alarming. The absence of a Plan B, given Mr Biden’s age and declining physical and cognitive abilities, is baffling and worrisome – especially with the US being the only truly global superpower.
However, even as Mr Biden doubles down on his candidacy, there are a number of alternatives in the field, such as Michigan Governor Gretchen Whitmer, California Governor Gavin Newsom, Pennsylvania Governor Josh Shapiro, Illinois Governor JB Pritzker and US Transportation Secretary Pete Buttigieg. The figure who tops the list of contenders, however, is Vice President Kamala Harris.
But Ms Harris has certain limitations. Traditionally, except for a few exceptions, the US vice president does not engage in direct governance. Ms Harris, in particular, has been on the outside looking in. Indeed, she has few friends in Mr Biden’s inner circle and has been sidelined.
She has been publicly mocked for having little administrative experience; for being ignorant of global politics; and for not having enough leadership skills. But those who are more sympathetic towards her have accused the Biden team of not adequately preparing her for the top job.
Popular support for Ms Harris has increased in recent days. But if the disarray among Democrats continues, it will no doubt benefit the Republican Party. And while the American public will focus on domestic bread-and-butter issues, foreign policy has already inserted itself into the dynamics of the presidential election, particularly the war in Ukraine, Israel’s war on Gaza and a looming war in Lebanon.
It’s frightening that discussions about nuclear weapons no longer invoke the same sense of dread and terror.
If Russia, for example, were to use tactical nuclear weapons against Ukraine, there will no doubt be outcry and anger, but it won’t instil fear in millions worldwide. However, if Moscow were to resort to tactical nuclear weapons against targets within Nato member countries, it could escalate into a terrifying thermonuclear war, possibly transitioning from tactical to strategic nuclear warfare.
If Mr Biden’s initiative to end the Gaza conflict and prevent war between Israel and Hezbollah fails, the Middle East should brace itself
This week, there has been increased talk about a change in Iran’s nuclear doctrine by officials testing the seriousness of the threat if a major war between Israel and Hezbollah breaks out in Lebanon. But Iranian leaders appear not to be concerned about Israel destroying Lebanese infrastructure. Their priority is Hezbollah and its weapons stockpile. Even this is secondary to their priority concern, that Israel’s war with Hezbollah doesn’t affect Iran’s nuclear facilities.
The Biden administration effectively saved Iran’s nuclear weapons programme two months ago, when the so-far only direct confrontation between Iran and Israel occurred. At the time, Washington warned Israel that it would be alone, without US support, if it ventured to strike Iran’s nuclear facilities.
As to why the Biden administration did so, some theories suggest strategic collusion. Others claim that Mr Biden – like former president Barack Obama, under whom he served as vice president – believes that striking Iran’s nuclear reactors will only strengthen Tehran’s resolve to acquire nuclear weapons.
Newly elected Iranian President Masoud Pezeshkian speaks during a visit to the shrine of the country's founder Ayatollah Ruhollah Khomeini on Friday. Iran's nuclear ambitions are another concern for US security. Getty
But the regime that came to power in Tehran in 1979 is a theocratic system, which combines clerical figures and the Islamic Revolutionary Guard Corps, that is willing to endure crippling sanctions forthe sake of making their country a nuclear state and for the sake of developing regional militias to dominate and control Arab countries such as Lebanon, Iraq, Syria and Yemen.
All the rhetoric from Democratic Party leaders about not allowing Iran to become a nuclear state appears to be just hollow talk and equivocation. There appears to be a deal in place between Tehran and Washington that prevents the Americans from allowing Israel to strike Iran’s nuclear weapons programme and prevents serious opposition from Democrats against Iran’s regional militias, from Hezbollah to Hamas to the Popular Mobilisation Forces to the Houthis.
Yet a notable shift has occurred in the past two years, since China helped to mediate a reconciliation accord between Saudi Arabia and Iran, in part prompting the Biden administration to mend ties with Riyadh. Traditionally, there have been suspicions among Democrats towards key Arab powers. This has significantly changed over the past year.
And yet any surprises on this count from the Democratic Party during the presidential campaigns cannot be discounted.
If Mr Biden’s initiative to end the Gaza conflict and prevent an all-out war between Israel and Hezbollah succeeds, he or his successor will benefit from such an achievement. But if it fails, the Middle East should brace for a new kind of war and rules of engagement.
It is conceivable for Tehran’s leaders to want the Democratic Party to retain power, especially given their bitter experience dealing with the erstwhile Trump administration. So keen they might be on Mr Biden’s re-election, or the election of another Democratic leader, that they may even temporarily restrain their militias until after the US election.
Additionally, the Iranian regime will be preoccupied with internal political battles after the election of a moderate figure like Dr Masoud Pezeshkian as president over the weekend, as well as with the future of their nuclear weapons programme. These concerns are also likely to force the regime to de-escalate until further notice.
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
4.35pm: Mahab Al Shimaal Group 3 $350,000 (D) 1,200m; Winner: Wafy, Tadhg O’Shea, Satish Seemar.
5.10pm: Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m; Winner: Wildman Jack, Fernando Jara, Doug O’Neill.
5.45pm: Burj Nahaar Group 3 $350,000 (D) 1,600m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.
6.20pm: Jebel Hatta Group 1 $400,000 (T) 1,800m; Winner: Barney Roy, William Buick, Charlie Appleby.
6.55pm: Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m; Winner: Matterhorn, Mickael Barzalona, Salem bin Ghadayer.
7.30pm: Dubai City Of Gold Group 2 $350,000 (T) 2,410m; Winner: Loxley, Mickael Barzalona, Charlie Appleby.
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
PSA DUBAI WORLD SERIES FINALS LINE-UP
Men’s:
Mohamed El Shorbagy (EGY)
Ali Farag (EGY)
Simon Rosner (GER)
Tarek Momen (EGY)
Miguel Angel Rodriguez (COL)
Gregory Gaultier (FRA)
Karim Abdel Gawad (EGY)
Nick Matthew (ENG)
Women's:
Nour El Sherbini (EGY)
Raneem El Welily (EGY)
Nour El Tayeb (EGY)
Laura Massaro (ENG)
Joelle King (NZE)
Camille Serme (FRA)
Nouran Gohar (EGY)
Sarah-Jane Perry (ENG)
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
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
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
The language of diplomacy in 1853
Treaty of Peace in Perpetuity Agreed Upon by the Chiefs of the Arabian Coast on Behalf of Themselves, Their Heirs and Successors Under the Mediation of the Resident of the Persian Gulf, 1853
(This treaty gave the region the name “Trucial States”.)
We, whose seals are hereunto affixed, Sheikh Sultan bin Suggar, Chief of Rassool-Kheimah, Sheikh Saeed bin Tahnoon, Chief of Aboo Dhebbee, Sheikh Saeed bin Buyte, Chief of Debay, Sheikh Hamid bin Rashed, Chief of Ejman, Sheikh Abdoola bin Rashed, Chief of Umm-ool-Keiweyn, having experienced for a series of years the benefits and advantages resulting from a maritime truce contracted amongst ourselves under the mediation of the Resident in the Persian Gulf and renewed from time to time up to the present period, and being fully impressed, therefore, with a sense of evil consequence formerly arising, from the prosecution of our feuds at sea, whereby our subjects and dependants were prevented from carrying on the pearl fishery in security, and were exposed to interruption and molestation when passing on their lawful occasions, accordingly, we, as aforesaid have determined, for ourselves, our heirs and successors, to conclude together a lasting and inviolable peace from this time forth in perpetuity.
Taken from Britain and Saudi Arabia, 1925-1939: the Imperial Oasis, by Clive Leatherdale
Individuals must register on UAE Drone app or website using their UAE Pass
Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
Upload the training certificate from a centre accredited by the GCAA
Submit their request
What are the regulations?
Fly it within visual line of sight
Never over populated areas
Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
Users must avoid flying over restricted areas listed on the UAE Drone app
Only fly the drone during the day, and never at night
Should have a live feed of the drone flight
Drones must weigh 5 kg or less
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany - At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people - Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed - Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest - He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France