There is palpable anxiety among a number of America’s Arab allies about what the election of Joe Biden to the presidency will mean for the region. Conventional wisdom has it that a Democratic administration will revert back to former president Barack Obama’s more accommodating posture towards Iran. Memes depicting Biden locked in loving embrace with the Iranian side are flooding social media.
While the incoming administration will surely seek negotiations with Tehran -- it is worth noting that outgoing President Donald Trump had also pledged to do so -- it would be a mistake to conflate President-elect Biden’s prospective approach to the Middle East with that of Obama’s. When it comes to US foreign policy and the Middle East, Mr Biden is no Obama.
All recent presidential hopefuls since George W Bush, both Republican and Democratic, have promised to “end forever wars” and reduce the American footprint in the Middle East. This is partly due to changes in US geopolitical priorities stemming from the growing challenge posed by China and Russia as well as America’s greater energy independence. It is also a reflection of the deep scars the wars in Iraq and Afghanistan left on US public opinion. Scars that no presidential hopeful can ignore.
A Biden administration will be no different from its predecessors in pledging to tone down US involvement in the Middle East. Such policies, whether implemented or not, signal a continuity of US policy towards the region as it currently stands rather than a much feared shift.
A broader examination of Mr Biden’s track record reveals just how different his approach to foreign policy is in comparison to Mr Obama’s, let alone the far-left of the Democratic Party.
In the aftermath of 9/11, Mr Biden supported the wars in Iraq and Afghanistan, the first of which is now widely considered a strategic failure. The following year, after a visit to Fallujah he doubled down, urging then president George W Bush to send even more troops to quash the mounting insurgency. Similarly, Mr Biden had also lambasted then president Bill Clinton for not doing enough when Muslims were slaughtered in Bosnia. “We have turned our back on aggression, we have turned our back on atrocity, we have turned our backs on conscience,” Mr Biden bellowed in the early nineties.
The President-elect's liberal interventionist impulses are shaped by his many years on the US Senate Foreign Relations Committee. He has travelled the world for decades visiting conflict zones and building relationships with allies. Likewise his most senior foreign policy advisors Anthony Blinken, Jake Sullivan and others are well known among Washington’s mainstream foreign policy establishment.
This is in stark contrast to Mr Obama, his most senior advisors and the path they took to the White House. Whereas Mr Biden is the ultimate insider serving in the US Senate since 1973, Mr Obama was the ultimate outsider -- a young and little-known Senator from Illinois who rose to the presidency on the promise of sweeping change. His close confidants, particularly former deputy national security advisor Ben Rhodes, made up for what they lacked in foreign policy experience by adopting dogmatic policies that upended longstanding bipartisan consensus towards rogue regimes like Iran and Cuba.
This does not necessarily mean the incoming Biden administration will avoid easing economic sanctions on Iran or seeking an end to the war in Yemen. A gradual reduction of sanctions may be in the offing if it is part of confidence-building measures should Iran agree to limit uranium enrichment and return to negotiations. But in an article published earlier this year, Mr Biden pledged to make Mr Obama’s nuclear deal with Iran the starting point for negotiations, not the final objective. Biden also promised to lengthen the controversial sunset clauses that Mr Obama agreed and to pressure Iran into curtailing its ballistic missile program as well as its destabilising regional activities. Both these issues were left largely unaddressed by Mr Obama.
Similarly Jake Sullivan, Mr Biden’s former national security advisor who is likely to be tapped for a senior administration position, recently emphasised that Biden will offer America’s allies the necessary support to negotiate a region-wide understanding with Iran. Such an approach is largely in line with requests from the UAE, Saudi Arabia and others to be at the negotiating table with Iran. This position is born of bitter experience when the Obama administration conducted its talks with Iran in secret.
A gradual reduction of sanctions may be in the offing if it is part of confidence-building measures should Iran agree to limit uranium enrichment and return to negotiations
President-elect Biden will also push to end the deeply unpopular war in Yemen. This would be largely welcomed, as the UAE has already drawn down its troops and Saudi Arabia has shown real commitment to obtaining a peaceful settlement by unilaterally extending several ceasefires to the Houthis. According to Sullivan, while the incoming administration will be firm, it will “deepen support for Saudi security concerns like Houthi missile attacks and threats from Iran, while also offering technical assistance to increase interdiction of Iranian weapon shipments.”
It is worth noting that the US is often described as the most difficult of partners. The current anxiety felt by many Arabs is justified in light of recent history and rising isolationist voices within the Democratic Party. But for all the talk about the rise of China, the return of Russia and diversifying foreign policy options away from the US, America remains the only indispensable power in the region.
During this moment of great American transition Arabs need not be shaken by ghosts of the past. Rather they should be inspired by the opportunities of new beginnings. Let this be a fresh start grounded in shared interests and the enduring challenge of common adversaries.
Firas Maksad is an adjunct professor at George Washington University’s Elliott School for International Affairs
Bridgerton%20season%20three%20-%20part%20one
%3Cp%3E%3Cstrong%3EDirectors%3A%20%3C%2Fstrong%3EVarious%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Nicola%20Coughlan%2C%20Luke%20Newton%2C%20Jonathan%20Bailey%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
Killing of Qassem Suleimani
Killing of Qassem Suleimani
Profile of Tarabut Gateway
Founder: Abdulla Almoayed
Based: UAE
Founded: 2017
Number of employees: 35
Sector: FinTech
Raised: $13 million
Backers: Berlin-based venture capital company Target Global, Kingsway, CE Ventures, Entrée Capital, Zamil Investment Group, Global Ventures, Almoayed Technologies and Mad’a Investment.
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.
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
MATCH RESULT
Al Jazira 3 Persepolis 2
Jazira: Mabkhout (52'), Romarinho (77'), Al Hammadi (90' 6)
Persepolis: Alipour (42'), Mensha (84')
French Touch
Carla Bruni
(Verve)
'Munich: The Edge of War'
Director: Christian Schwochow
Starring: George MacKay, Jannis Niewohner, Jeremy Irons
Rating: 3/5
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
FIGHT CARD
1. Featherweight 66kg
Ben Lucas (AUS) v Ibrahim Kendil (EGY)
2. Lightweight 70kg
Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)
3. Welterweight 77kg
Marcos Costa (BRA) v Abdelhakim Wahid (MAR)
4. Lightweight 70kg
Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)
5. Featherweight 66kg
Ahmed Al Darmaki (UAE) v Kagimu Kigga (UGA)
6. Catchweight 85kg
Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)
7. Featherweight 66kg
Yousef Al Husani (UAE) v Mohamed Allam (EGY)
8. Catchweight 73kg
Mostafa Radi (PAL) v Abdipatta Abdizhali (KGZ)
9. Featherweight 66kg
Jaures Dea (CMR) v Andre Pinheiro (BRA)
10. Catchweight 90kg
Tarek Suleiman (SYR) v Juscelino Ferreira (BRA)
CABINET%20OF%20CURIOSITIES%20EPISODE%201%3A%20LOT%2036
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EGuillermo%20del%20Toro%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tim%20Blake%20Nelson%2C%20Sebastian%20Roche%2C%20Elpidia%20Carrillo%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Zombieland: Double Tap
Director: Ruben Fleischer
Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone
Four out of five stars
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
%3Cp%3EThe%20Department%20of%20Culture%20and%20Tourism%20-%20Abu%20Dhabi%E2%80%99s%20Arabic%20Language%20Centre%20will%20mark%20International%20Women%E2%80%99s%20Day%20at%20the%20Bologna%20Children's%20Book%20Fair%20with%20the%20Abu%20Dhabi%20Translation%20Conference.%20Prolific%20Emirati%20author%20Noora%20Al%20Shammari%2C%20who%20has%20written%20eight%20books%20that%20%20feature%20in%20the%20Ministry%20of%20Education's%20curriculum%2C%20will%20appear%20in%20a%20session%20on%20Wednesday%20to%20discuss%20the%20challenges%20women%20face%20in%20getting%20their%20works%20translated.%3C%2Fp%3E%0A
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
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
THE BIO: Mohammed Ashiq Ali
Proudest achievement: “I came to a new country and started this shop”
Favourite TV programme: the news
Favourite place in Dubai: Al Fahidi. “They started the metro in 2009 and I didn’t take it yet.”
Family: six sons in Dubai and a daughter in Faisalabad
Know your Camel lingo
The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home
Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless
Asayel camels - sleek, short-haired hound-like racers
Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s
Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival
The specs
Engine: 2.0-litre 4-cyl, 48V hybrid
Transmission: eight-speed automatic
Power: 325bhp
Torque: 450Nm
Price: Dh359,000
On sale: now
Company profile
Name: Steppi
Founders: Joe Franklin and Milos Savic
Launched: February 2020
Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year
Employees: Five
Based: Jumeirah Lakes Towers, Dubai
Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings
Second round raised Dh720,000 from silent investors in June this year