The timeless wisdom of the majlis makes peace possible but it must be built from the inside out, one cup of coffee and one conversation at a time. Jaime Puebla / The National
The timeless wisdom of the majlis makes peace possible but it must be built from the inside out, one cup of coffee and one conversation at a time. Jaime Puebla / The National
The timeless wisdom of the majlis makes peace possible but it must be built from the inside out, one cup of coffee and one conversation at a time. Jaime Puebla / The National
The timeless wisdom of the majlis makes peace possible but it must be built from the inside out, one cup of coffee and one conversation at a time. Jaime Puebla / The National


Arab culture is driving a revolution in Gulf diplomacy


Nickolay Mladenov
Nickolay Mladenov
  • English
  • Arabic

July 09, 2024

In the high-stakes world of international diplomacy, a quiet revolution is under way. Amid the clamour of clashing superpowers and the wreckage of failed peace talks, a new force is emerging from the sun-scorched sands of the Gulf. After decades on the sidelines, the Gulf states are stepping into the spotlight, bringing a golden touch to mediation.

From the gleaming skyscrapers of Dubai to the ancient souks of Muscat, a new brand of diplomacy is taking root – one that is turning heads and can change the game in conflict zones around the globe. At first glance, it seems an unlikely role for these young but rich nations. But look closer, and you will see a region uniquely equipped to tackle today’s conflicts.

Gulf countries have been crucial in mediation efforts across regional and international disputes.

For instance, Qatar has been active for some time, with its successful mediation in the 2008 Lebanese crisis, hosting the US-Taliban talks in Doha, and most recently mediating between Israel and Hamas. Kuwait played a pivotal role in attempting to resolve Qatar’s fallout with some of the GCC countries from 2017 to 2021.

Saudi Arabia has traditionally tried to mediate the intra-Palestinian conflict with the Makkah Agreement and is looking to host talks between warring Sudanese factions. Oman’s discreet diplomacy facilitated the early discussions between the US and Iran that led to the 2015 nuclear deal.

Cop28 President Dr Sultan Al Jaber applauds as countries adopt the first UN climate deal that calls for the world to transition away from fossil fuels. The successful December climate summit in Dubai was an example of how the UAE is systematically carving a niche as a consensus builder. AFP
Cop28 President Dr Sultan Al Jaber applauds as countries adopt the first UN climate deal that calls for the world to transition away from fossil fuels. The successful December climate summit in Dubai was an example of how the UAE is systematically carving a niche as a consensus builder. AFP

The UAE has actively stepped into the mediation arena, notably with its pivotal role in the Ethiopia-Eritrea peace agreement in 2018, continuously facilitating prisoner-of-war exchanges between Russia and Ukraine, including one last month, and in the multilateral arena by hosting the Cop28 summit in Dubai.

But what sets the Gulf states’ approach apart from traditional western mediation? The answer lies in the heart of Arab culture and tradition.

Picture this: a traditional majlis, a welcoming space adorned with plush cushions and ornate carpets. It is here, over steaming cups of cardamom-spiced coffee, that the real magic happens. Conflicting parties are invited to sit, breathe, let their guard down, and engage in the kind of unhurried, face-to-face dialogue that is so often missing from the breakneck pace of modern diplomacy.

In the Gulf, the majlis is more than just a room – it’s a sacred space, a refuge from the din of the outside world where conflicts can be untangled one thread at a time. This concept is so powerful that Unesco has recognised it as a cultural treasure, a masterclass in the art of building social bonds and fostering community-driven solutions. Some have argued that the majlis was one of the critical instruments in fostering the ground-breaking UAE Consensus at the Cop28 negotiations.

Gulf states are quietly rewriting peace-making rules for a new era

But the majlis is just one piece of the puzzle. Gulf states are also guided by the principle of Sulh, an ancient Arab tradition that prioritises the pursuit of amicable settlements over zero-sum victories, long recognised by scholars as a critical element in the Arab approach to mediation. The goal is not just to stop the fighting but to lay the groundwork for lasting peace – a delicate dance that requires patience, finesse and a deep understanding of the local context.

It is an approach that starkly contrasts with the hard-charging, one-size-fits-all style of western mediation. In place of ultimatums and red lines, Gulf states offer flexibility and pragmatism. They understand that in a region where honour and reputation are paramount, sometimes the most effective way to resolve a dispute is not through public posturing but through quiet back channels and subtle gestures of respect.

Oman has carved out a niche as the “Switzerland of the Middle East”, using its neutrality to bring adversaries together under the radar.

In 1980, the US had to mediate to avert Oman’s involvement in Saddam Hussein’s war on Iran. In 2015, it was Oman that helped quietly broker the US-Iran deal that led to the JCPOA, turning the country into what the UK-based academic James Worrall aptly called an “interlocutor state”. Muscat employs a blend of traditional diplomacy and cultural wisdom, prioritising mediation and non-interference.

  • Dr Thani Al Zeyoudi, Minister of State for Foreign Trade, attends 'The UAE’s Humanitarian Legacy' at Majlis Mohamed bin Zayed.
    Dr Thani Al Zeyoudi, Minister of State for Foreign Trade, attends 'The UAE’s Humanitarian Legacy' at Majlis Mohamed bin Zayed.
  • From right, Hessa Tahlak, assistant undersecretary for the social development sector at the Ministry of Community Development and Ali Al Mutawa, the secretary general of the Awqaf and Minors Affairs Foundation, at Majlis Mohamed bin Zayed. All Photos: UAE Presidential Court
    From right, Hessa Tahlak, assistant undersecretary for the social development sector at the Ministry of Community Development and Ali Al Mutawa, the secretary general of the Awqaf and Minors Affairs Foundation, at Majlis Mohamed bin Zayed. All Photos: UAE Presidential Court
  • Dr Hamdan Al Mazrouei, chairman of the board of the Emirates Red Crescent Authority participates in a lecture titled 'The UAE’s Humanitarian Legacy', at Majlis Mohamed bin Zayed.
    Dr Hamdan Al Mazrouei, chairman of the board of the Emirates Red Crescent Authority participates in a lecture titled 'The UAE’s Humanitarian Legacy', at Majlis Mohamed bin Zayed.
  • From left, Dr Hamdan Al Mazrouei, chairman of the board of the Emirates Red Crescent Authority, Ali Al Mutawa, secretary general of the Awqaf and Minors Affairs Foundation and Hessa Tahlak, assistant undersecretary for the social development sector at the Ministry of Community Development at Majlis Mohamed bin Zayed.
    From left, Dr Hamdan Al Mazrouei, chairman of the board of the Emirates Red Crescent Authority, Ali Al Mutawa, secretary general of the Awqaf and Minors Affairs Foundation and Hessa Tahlak, assistant undersecretary for the social development sector at the Ministry of Community Development at Majlis Mohamed bin Zayed.
  • The philanthropic tradition established by UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, runs deep in the veins of Emiratis, according to the Emirates Red Crescent's leading figure.
    The philanthropic tradition established by UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, runs deep in the veins of Emiratis, according to the Emirates Red Crescent's leading figure.
  • The UAE is pursuing philanthropy with a wide range of campaigns.
    The UAE is pursuing philanthropy with a wide range of campaigns.
  • Guests attend a lecture titled 'The UAE’s Humanitarian Legacy', at Majlis Mohamed bin Zayed.
    Guests attend a lecture titled 'The UAE’s Humanitarian Legacy', at Majlis Mohamed bin Zayed.
  • Hessa Tahlak, assistant undersecretary for the social development sector at the Ministry of Community Development told guests: "We have been one of the leading countries in the world to have laws that streamline volunteering and humanitarian work."
    Hessa Tahlak, assistant undersecretary for the social development sector at the Ministry of Community Development told guests: "We have been one of the leading countries in the world to have laws that streamline volunteering and humanitarian work."
  • The view from outside the Majlis Mohamed bin Zayed.
    The view from outside the Majlis Mohamed bin Zayed.

The UAE is systematically carving its niche as “the consensus builder” and developing a track record of consistency, innovation and a positive negotiation approach.

Abu Dhabi’s style is characterised by its ability to ensure confidentiality and the capacity to talk with all sides. This is most visible in the UAE’s successful effort to mediate the largest exchange of prisoners of war between Russia and Ukraine in January and in ensuring agreement between the European Commission, Cyprus, the US and the UK on activating the maritime humanitarian aid corridor for Gaza.

On the multilateral stage, its two-year successful tenure in the UN Security Council (2022-2023) proved Abu Dhabi’s ability to act as a “bridge builder” between the Global North and South while representing Middle Eastern sensitivities and demonstrating that national interest can be subtly served through altruism.

Qatar has emerged as a “high-stakes mediator”, willing to take on the thorniest of conflicts. Qatar’s role diminished following the 2017 Gulf Crisis. Still, it re-emerged with a return to third-party mediation in the early 2020s, receiving widespread attention following the US-Taliban agreement and, most recently, the Gaza crisis.

Doha’s conflict resolution style involves engaging in several forms of conflict resolution, including preventive diplomacy, third-party mediation and support for multilateral conflict prevention.

Of course, this newfound clout in the mediation world has its pitfalls. The Gulf states must be cautious not to appear biased or self-interested. They will need to continuously prove their commitment to transparency and inclusivity, and strengthen partnerships with established bodies such as the UN, the primary global body responsible for maintaining international peace and security.

But the potential rewards are immense. With their vast resources, cultural savvy and knack for playing the long game, the Gulf states are uniquely positioned to untangle some of the world’s most intractable conflicts. As power fragments in an increasingly multipolar world, their star will continue to rise, buoyed by generational change and technological transformation.

Ultimately, the Gulf states offer a glimpse of a different kind of diplomacy – one rooted in the timeless wisdom of the majlis and the transformative power of Sulh. Their message is evident in a world desperate for healing: peace is possible, but it must be built from the inside out, one cup of coffee and one heartfelt conversation at a time.

So, the next time you hear of a breakthrough in some far-flung conflict, don’t be surprised if you see a Gulf state’s role in facilitating its resolution or de-escalation. With their unique blend of cultural finesse, economic clout and diplomatic daring, they are quietly rewriting peace-making rules for a new era. And as the winds of change sweep across the global order, their impact will only grow – a reminder that sometimes, the most enduring victories are won not through force but through patience and the steadfast pursuit of understanding.

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2A)
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THE BIO

BIO:
Born in RAK on December 9, 1983
Lives in Abu Dhabi with her family
She graduated from Emirates University in 2007 with a BA in architectural engineering
Her motto in life is her grandmother’s saying “That who created you will not have you get lost”
Her ambition is to spread UAE’s culture of love and acceptance through serving coffee, the country’s traditional coffee in particular.

'Morbius'

Director: Daniel Espinosa 

Stars: Jared Leto, Matt Smith, Adria Arjona

Rating: 2/5

Brief scores:

Arsenal 4

Xhaka 25', Lacazette 55', Ramsey 79', Aubameyang 83'

Fulham 1

Kamara 69'

The specs: 2018 Chevrolet Equinox

Price, base / as tested: Dh76,900 / Dh110,900

Engine: 2.0L, turbocharged in-line four-cylinder

Gearbox: Nine-speed automatic

Power: 252hp @ 5,500rpm

Torque: Torque: 352Nm @ 2,500rpm

Fuel economy, combined: 8.5L / 100km

The%20Boy%20and%20the%20Heron
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EHayao%20Miyazaki%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%C2%A0Soma%20Santoki%2C%20Masaki%20Suda%2C%20Ko%20Shibasaki%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E5%2F5%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

if you go
Stage 2

1. Mathieu van der Poel (NED) Alpecin-Fenix 4:18:30

2. Tadej Pogacar (SLV) UAE Team Emirates 0:00:06

3.  Primoz Roglic (SLV) Jumbo-Visma 0:00:06

4. Wilco Kelderman (NED) Bora-Hansgrohe 0:00:06

5. Julian Alaphilippe (FRA) Deceuninck-QuickStep 0:00:08

MATCH INFO

Rajasthan Royals 158-8 (20 ovs)
Kings XI Punjab 143/7 (20 ovs)

Rajasthan Royals won by 15 runs

Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

UAE currency: the story behind the money in your pockets
UAE%20medallists%20at%20Asian%20Games%202023
%3Cp%3E%3Cstrong%3EGold%3C%2Fstrong%3E%0D%3Cbr%3EMagomedomar%20Magomedomarov%20%E2%80%93%20Judo%20%E2%80%93%20Men%E2%80%99s%20%2B100kg%0D%3Cbr%3EKhaled%20Al%20Shehi%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Men%E2%80%99s%20-62kg%0D%3Cbr%3EFaisal%20Al%20Ketbi%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Men%E2%80%99s%20-85kg%0D%3Cbr%3EAsma%20Al%20Hosani%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Women%E2%80%99s%20-52kg%0D%3Cbr%3EShamma%20Al%20Kalbani%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Women%E2%80%99s%20-63kg%0D%3Cbr%3E%3Cstrong%3ESilver%3C%2Fstrong%3E%0D%3Cbr%3EOmar%20Al%20Marzooqi%20%E2%80%93%20Equestrian%20%E2%80%93%20Individual%20showjumping%0D%3Cbr%3EBishrelt%20Khorloodoi%20%E2%80%93%20Judo%20%E2%80%93%20Women%E2%80%99s%20-52kg%0D%3Cbr%3EKhalid%20Al%20Blooshi%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Men%E2%80%99s%20-62kg%0D%3Cbr%3EMohamed%20Al%20Suwaidi%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Men%E2%80%99s%20-69kg%0D%3Cbr%3EBalqees%20Abdulla%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Women%E2%80%99s%20-48kg%0D%3Cbr%3E%3Cstrong%3EBronze%3C%2Fstrong%3E%0D%3Cbr%3EHawraa%20Alajmi%20%E2%80%93%20Karate%20%E2%80%93%20Women%E2%80%99s%20kumite%20-50kg%0D%3Cbr%3EAhmed%20Al%20Mansoori%20%E2%80%93%20Cycling%20%E2%80%93%20Men%E2%80%99s%20omnium%0D%3Cbr%3EAbdullah%20Al%20Marri%20%E2%80%93%20Equestrian%20%E2%80%93%20Individual%20showjumping%0D%3Cbr%3ETeam%20UAE%20%E2%80%93%20Equestrian%20%E2%80%93%20Team%20showjumping%0D%3Cbr%3EDzhafar%20Kostoev%20%E2%80%93%20Judo%20%E2%80%93%20Men%E2%80%99s%20-100kg%0D%3Cbr%3ENarmandakh%20Bayanmunkh%20%E2%80%93%20Judo%20%E2%80%93%20Men%E2%80%99s%20-66kg%0D%3Cbr%3EGrigorian%20Aram%20%E2%80%93%20Judo%20%E2%80%93%20Men%E2%80%99s%20-90kg%0D%3Cbr%3EMahdi%20Al%20Awlaqi%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Men%E2%80%99s%20-77kg%0D%3Cbr%3ESaeed%20Al%20Kubaisi%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Men%E2%80%99s%20-85kg%0D%3Cbr%3EShamsa%20Al%20Ameri%20%E2%80%93%20Jiu-jitsu%20%E2%80%93%20Women%E2%80%99s%20-57kg%0D%3C%2Fp%3E%0A
LA LIGA FIXTURES

Saturday  (UAE kick-off times)

Leganes v Getafe (12am)​​​​​​​​​​​​​​

Levante v Alaves (4pm)

Real Madrid v Sevilla (7pm)

Osasuna v Valladolid (9.30pm)

Sunday

Eibar v Atletico Madrid (12am)

Mallorca v Valencia (3pm)

Real Betis v Real Sociedad (5pm)

Villarreal v Espanyol (7pm)

Athletic Bilbao v Celta Vigo (9.30pm)

Monday

Barcelona v Granada (12am)

The specs: 2017 Lotus Evora Sport 410

Price, base / as tested Dh395,000 / Dh420,000

Engine 3.5L V6

Transmission Six-speed manual

Power 410hp @ 7,000rpm

Torque 420Nm @ 3,500rpm

Fuel economy, combined 9.7L / 100km

RECORD%20BREAKER
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How to help

Donate towards food and a flight by transferring money to this registered charity's account.

Account name: Dar Al Ber Society

Account Number: 11 530 734

IBAN: AE 9805 000 000 000 11 530 734

Bank Name: Abu Dhabi Islamic Bank

To ensure that your contribution reaches these people, please send the copy of deposit/transfer receipt to: juhi.khan@daralber.ae

INFO

Visit www.wtatennis.com for more information

 

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 two: how climate change drove the race for an alternative 

The specs: 2018 Ducati SuperSport S

Price, base / as tested: Dh74,900 / Dh85,900

Engine: 937cc

Transmission: Six-speed gearbox

Power: 110hp @ 9,000rpm

Torque: 93Nm @ 6,500rpm

Fuel economy, combined: 5.9L / 100km

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Points to remember
  • Debate the issue, don't attack the person
  • Build the relationship and dialogue by seeking to find common ground
  • Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
  • Listen actively without interrupting
  • Avoid assumptions, seek understanding, ask questions

UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed

Fixtures: Monday, first 50-over match; Wednesday, second 50-over match; Thursday, third 50-over match

Company%20profile
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500 People from Gaza enter France

115 Special programme for artists

25   Evacuation of injured and sick

OTHER IPL BOWLING RECORDS

Best bowling figures: 6-14 – Sohail Tanvir (for Rajasthan Royals against Chennai Super Kings in 2008)

Best average: 16.36 – Andrew Tye

Best economy rate: 6.53 – Sunil Narine

Best strike-rate: 12.83 – Andrew Tye

Best strike-rate in an innings: 1.50 – Suresh Raina (for Chennai Super Kings against Rajasthan Royals in 2011)

Most runs conceded in an innings: 70 – Basil Thampi (for Sunrisers Hyderabad against Royal Challengers Bangalore in 2018)

Most hat-tricks: 3 – Amit Mishra

Most dot-balls: 1,128 – Harbhajan Singh

Most maiden overs bowled: 14 – Praveen Kumar

Most four-wicket hauls: 6 – Sunil Narine

 

Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

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

TUESDAY'S ORDER OF PLAY

Centre Court

Starting at 2pm:

Malin Cilic (CRO) v Benoit Paire (FRA) [8]

Not before 4pm:

Dan Evans (GBR) v Fabio Fogini (ITA) [4]

Not before 7pm:

Pablo Carreno Busta (SPA) v Stefanos Tsitsipas (GRE) [2]

Roberto Bautista Agut (SPA) [5] v Jan-Lennard Struff (GER)

Court One

Starting at 2pm

Prajnesh Gunneswaran (IND) v Dennis Novak (AUT) 

Joao Sousa (POR) v Filip Krajinovic (SRB)

Not before 5pm:

Rajeev Ram (USA) and Joe Salisbury (GBR) [1] v Marin Cilic v Novak Djokovic (SRB)

Nikoloz Basilashvili v Ricardas Berankis (LTU)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The specs: 2018 Maxus T60

Price, base / as tested: Dh48,000

Engine: 2.4-litre four-cylinder

Power: 136hp @ 1,600rpm

Torque: 360Nm @ 1,600 rpm

Transmission: Five-speed manual

Fuel consumption, combined: 9.1L / 100km

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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.

Overview

Cricket World Cup League Two: Nepal, Oman, United States tri-series, Tribhuvan University, Kathmandu

Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal

Updated: July 10, 2024, 2:13 PM