Turkey has signalled at the start of the new year that it wishes to come in from the cold. EPA
Turkey has signalled at the start of the new year that it wishes to come in from the cold. EPA
Turkey has signalled at the start of the new year that it wishes to come in from the cold. EPA
Turkey has signalled at the start of the new year that it wishes to come in from the cold. EPA

Is Turkey about to come in from the cold?


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The UAE and Cyprus signed a defence co-operation deal last week, a month after the UAE became a permanent observer member of the EastMed Gas Forum and two months after the Emirates and Athens agreed to broader defence co-operation. The international body, widely seen as a bulwark to Turkish influence in the Mediterranean, appears to be gaining strength.

Yet there have also been signs of an opening to Ankara. “We want to tell Turkey that we want normal relations with it that respect mutual sovereignty,” UAE Minister of State for Foreign Affairs Dr Anwar Gargash told Sky News Arabia just before the UAE-Cyprus deal. “We don’t have any problems with Turkey.”

A few days earlier, Saudi Arabia, the UAE, Bahrain and Egypt announced the end of a three-and-a-half-year freeze on diplomatic, trade and travel ties with Qatar – a move that could potentially clear the way for improved relations between Gulf states and Turkey, an ally of Doha.

A hopeful Turkey, meanwhile, has put on its flirtiest smile. After pushing each other to the brink of war last summer, Ankara and Athens are set to launch exploratory talks next week, to address conflicting maritime claims and drilling rights in the eastern Mediterranean.

Retired naval officer Cihat Yayci, the architect of Turkey's regional Blue Homeland doctrine, has warned that talks with Greece could destroy Turkey's position in Libya and the eastern Mediterranean. But Turkish President Recep Tayyip Erdogan has hailed the negotiations as "a harbinger of a new era", and last week hinted at a possible meeting with his Greek counterpart.

Turkey's historic rivalry with Greece has added to tensions in the Eastern Mediterranean. AP
Turkey's historic rivalry with Greece has added to tensions in the Eastern Mediterranean. AP

A new era may also be on the wing for Cyprus, which since a 1974 invasion by Turkish forces has been divided between the Greek-backed Republic of Cyprus, an EU member, and the Turkish Republic of Northern Cyprus, recognised only by Turkey. Several rounds of reunification talks have failed, most recently in 2017.

UN Secretary General Antonio Guterres plans to meet next month with Greek-and Turkish-Cypriot leaders, and representatives from Greece, Turkey and the UK to determine whether talks can resume. Since Ersin Tatar became TRNC president in October, Turkey and Turkish Cypriots have more strongly backed a two-state solution, as opposed to reunification.

Ankara has also been hinting at rapprochement with Egypt. Relations between the two regional powers have been frosty since 2013 saw the fall of Mohammed Morsi's Muslim Brotherhood government in Cairo and Turkey’s welcoming of the extremist organisation's exiled leaders. Writing for the European Council on Foreign Relations, ECFR pan-European junior fellow Matteo Colombo urged European states to encourage Ankara-Cairo talks to help reduce tensions in Libya and the eastern Mediterranean. “They should look to build on the Turkish government’s reported outreach to its rival behind closed doors in recent weeks,” writes Mr Colombo.

There have been reports in recent weeks that Muslim Brotherhood leaders have begun leaving Turkey. Over the past month, Ankara has also sent several signals – including a comment from Mr Erdogan – that it seeks to strengthen relations with Israel. Israeli officials plan to meet Turkish counterparts in private, but have expressed concerns that Ankara’s newly friendly stance is mainly about winning points with incoming US president Joe Biden.

Tensions between Turkey and some of its fellow Nato allies have been high in the Mediterranean. Reuters
Tensions between Turkey and some of its fellow Nato allies have been high in the Mediterranean. Reuters

Israel has kept Turkey at arm's length thus far, and will surely avoid any move that might undermine its increased co-operation with Greece and Cyprus. On Monday, Ynet News, an Israeli outlet, reported that for normalisation to occur, Israel has said it would require Turkey to shutter its Hamas branch.

One of the main reasons Mr Erdogan has shifted to a more conciliatory tone in recent weeks is, of course, money. He hopes to attract foreign capital to boost Turkey's troubled economy, which in the days ahead must overcome US sanctions and, potentially, harsher EU sanctions. Last week, he said Turkey is ready to put its frayed relations with the EU back on track.

The Ides of March may decide Turkey’s fate, when the EU will meet to weigh harsher sanctions against Turkey for its aggressions in the eastern Mediterranean and Israeli Prime Minister Benjamin Netanyahu will face yet another election. Looking to calm the waters, Turkish Foreign Minister Mevlut Cavusoglu plans to meet EU foreign policy chief Josep Borrell in Brussels this week, before Mr Erdogan meets European Commission President Ursula von der Leyen later this month.

Israel suspects Turkey's newly friendly stance is about winning points with Joe Biden

If the EU holds off on stronger sanctions and the increasingly hardline Mr Netanyahu fails to hold on to power, Turkey could gain ground in the eyes of European and eastern Mediterranean rivals, as well as the US. Mr Erdogan could use all the help he can get with Mr Biden, who is preparing to take office on January 20 and has reportedly ignored the longtime Turkish leader’s request to talk.

Mr Erdogan’s first chance to boost his international standing in the Biden era comes next Monday, when Turkey and Greece sit down for their first diplomatic talks in five years. A breakthrough is highly unlikely, but a measure of open-mindedness and a willingness to engage from the Turkish side could begin to change the narrative.

David Lepeska is a Turkish and Eastern Mediterranean affairs columnist for The National

MATCH INFO

Uefa Champions League, last-16, second leg (first-leg scores in brackets):

PSG (2) v Manchester United (0)

Midnight (Thursday), BeIN Sports

Fast%20X
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2021 World Triathlon Championship Series

May 15: Yokohama, Japan
June 5: Leeds, UK
June 24: Montreal, Canada
July 10: Hamburg, Germany
Aug 17-22: Edmonton, Canada (World Triathlon Championship Final)
Nov 5-6 : Abu Dhabi, UAE
Date TBC: Chengdu, China

Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

Greatest Royal Rumble results

John Cena pinned Triple H in a singles match

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Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos

Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe

AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out

The Undertaker beats Rusev in a casket match

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Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last

Tips for taking the metro

- set out well ahead of time

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- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

The%20Killer
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The%20BaaS%20ecosystem
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Started: 2013

Founder: Ulugbek Yuldashev

Sector: e-commerce

Size: 600 plus

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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

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Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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%3Cp%3E%3Cstrong%3EGoalkeepers%3C%2Fstrong%3E%20Pickford%20(Everton)%2C%20Pope%20(Newcastle)%2C%20Ramsdale%20(Arsenal)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDefenders%3C%2Fstrong%3E%20Chilwell%20(Chelsea)%2C%20Dier%20(Tottenham)%2C%20Guehi%20(Crystal%20Palace)%2C%20James%20(Chelsea)%2C%20Maguire%20(Man%20United)%2C%20Shaw%20(Man%20United)%2C%20Stones%20(Man%20City)%2C%20Trippier%20(Newcastle)%2C%20Walker%20(Man%20City)%3Cbr%3E%3Cbr%3E%3Cstrong%3EMidfielders%20%3C%2Fstrong%3EBellingham%20(Dortmund)%2C%20Gallagher%20(Chelsea)%2C%20Henderson%20(Liverpool)%2C%20Maddison%20(Leicester)%2C%20Mount%20(Chelsea)%2C%20Phillips%20(Man%20City)%2C%20Declan%20Rice%20(West%20Ham)%3Cbr%3E%3Cbr%3E%3Cstrong%3EForwards%20%3C%2Fstrong%3EFoden%20(Man%20City)%2C%20Grealish%20(Man%20City)%2C%20Kane%20(Tottenham)%2C%20Rashford%20(Man%20United)%2C%20Saka%20(Arsenal)%2C%20Toney%20(Brentford)%3C%2Fp%3E%0A
Al Jazira's foreign quartet for 2017/18

Romarinho, Brazil

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Director: Jonathan Hensleigh
Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne

2/5

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Mubalada World Tennis Championship 2018 schedule

Thursday December 27

Men's quarter-finals

Kevin Anderson v Hyeon Chung 4pm

Dominic Thiem v Karen Khachanov 6pm

Women's exhibition

Serena Williams v Venus Williams 8pm

Friday December 28

5th place play-off 3pm

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Rafael Nadal v Anderson/Chung 5pm

Novak Djokovic v Thiem/Khachanov 7pm

Saturday December 29

3rd place play-off 5pm

Men's final 7pm

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The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

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

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

The biog

Marital status: Separated with two young daughters

Education: Master's degree from American Univeristy of Cairo

Favourite book: That Is How They Defeat Despair by Salwa Aladian

Favourite Motto: Their happiness is your happiness

Goal: For Nefsy to become his legacy long after he is gon

SHAITTAN
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The Outsider

Stephen King, Penguin

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

Episode list:

Ep1: A recovery like no other- the unevenness of the economic recovery 

Ep2: PCR and jobs - the future of work - new trends and challenges 

Ep3: The recovery and global trade disruptions - globalisation post-pandemic 

Ep4: Inflation- services and goods - debt risks 

Ep5: Travel and tourism 

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters