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
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
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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Sholto Byrnes on Myanmar politics
COMPANY%20PROFILE
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
MATCH INFO
Uefa Champions League last-16, second leg:
Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')
Ajax win 5-3 on aggregate
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
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What to watch out for:
Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways
The hulls of three ships will be used for the roof
The hulls will painted to make the largest Italian tricolour in the country’s history
Several pillars more than 20 metres high will support the structure
Roughly 15 tonnes of steel will be used
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying