For all the controversy that attended Donald Trump’s ungracious exit from the White House this week, America’s 45th president will ultimately be remembered for his groundbreaking approach to politics, both at home and abroad.
While Mr Trump’s confrontational, and at times petulant, approach made him a divisive figure, causing as much friction with allies as it did Washington’s adversaries, he has nevertheless succeeded in forging a legacy that his successor, the newly inaugurated President Joe Biden, will find it extremely difficult to reverse.
This is particularly true in the Middle East, where it is no understatement to say that Mr Trump’s approach has transformed Washington’s relations with the region – in many respects for the better.
On key issues such as Iran and the Arab-Israeli peace process, Mr Trump’s policies have caused a fundamental shift in the region’s geopolitics, creating a clear division between moderate, progressive states that are seeking to build a brighter future for the region, and rejectionist regimes such as Iran and Turkey that are only interested in promoting division and conflict. As a result, Tehran and Ankara now find themselves firmly entrenched on the wrong side of history.
In his valedictory video, Mr Trump was not shy about highlighting what he regards as his principal achievements in the region, claiming that the recent peace deals struck between Israel and a number of Arab states, including the UAE, was the result of “our bold diplomacy and principled realism”, which had resulted in “a series of historic peace deals in the Middle East”.
“The Abraham Accords opened the doors to a future of peace and harmony, not violence and bloodshed. It is the dawn of a new Middle East,” he declared.
The former president was also keen to emphasise the role he has played in defeating ISIS militants in Iraq and Syria, as well as confronting Iran over its continued meddling in the region.
“We obliterated the ISIS caliphate and ended the wretched life of its founder and leader, al Baghdadi,” Mr Trump declared. “We stood up to the oppressive Iranian regime and killed the world’s top terrorist, Iranian butcher Qassem Suleimani.”
These are all significant achievements for which Mr Trump deserves credit. Moreover, the undoubted success the former president has enjoyed means that Mr Biden’s room for manoeuvre will be extremely limited as he seeks to forge a new approach in Washington’s dealings with the outside world.
As was clear from Mr Biden’s inaugural address, America’s 46th president wants to restore its reputation on the global stage, vowing to repair alliances and re-engage with the outside world.
Consequently, some of the first steps taken by the new Biden administration will be to act quickly to reverse some of Mr Trump’s more controversial decisions.
One of Mr Biden’s first acts as president, therefore, is to rejoin the World Health Organisation, the UN-sponsored body responsible for overseeing the world’s response to the coronavirus pandemic. Mr Trump withdrew from the body last year claiming it was too close to Beijing and was not holding China to account for its alleged role in creating the pandemic in the first place.
Another controversial Trump policy that will be reversed early in the new administration is Washington’s withdrawal from what Mr Trump has described as “the impossible Paris Climate Accord”. The decision to rejoin the agreement is hardly surprising as the original Paris climate negotiations took place under the administration of former president Barack Obama and were led by John Kerry when he was secretary of state. Mr Kerry has now been appointed as the Biden administration’s climate change czar, and the decision to rejoin the Paris Accord will take 30 days to come into effect.
America's 46th president wants to restore its reputation on the global stage
But while it will be relatively straightforward for the new US administration to make changes on foreign policy issues like global health and climate change, Mr Biden may find it a great deal more difficult to reverse Mr Trump’s policies on more challenging issues, especially in relation to the Middle East.
The historically tense relationship between the Democrats and Israeli Prime Minister Benjamin Netanyahu, which came to a head over the Obama administration’s involvement in negotiating the Iran nuclear deal, suggests that the new administration might, for example, be tempted to distance itself from Mr Trump’s Middle East strategy. But even if, as seems likely, relations between Mr Netanyahu and Mr Biden, who himself was heavily involved in the nuclear negotiations, remain problematic, the Abraham Accords are so patently a positive development for the region that it would be foolhardy in the extreme for Mr Biden to initiate any action that undermined them.
The Iranian issue promises to be even more problematic for Mr Biden, not least because Iran had deliberately intensified its defiance of the international community in relation to its nuclear activities before Mr Biden had even taken office.
In recent weeks, Tehran has made a series of provocative announcements relating to its nuclear activities, such as the declaration that it has started work on enriching uranium to 20 per cent – just short of the level required to produce nuclear weapons – and the more recent announcement that it is advancing research on uranium metal production, aiming to provide advanced fuel for a research reactor in Tehran.
Both these developments represent clear breaches of the Obama-era nuclear deal.
The latest moves by Iran have already prompted an angry response from the EU, which was also involved in negotiating the original agreement and is now warning Tehran that the deal might collapse unless it changes its behaviour.
Certainly, if Iran persists with its provocative nuclear activities, then Mr Biden will have no alternative than to maintain his predecessor’s uncompromising policy of confronting the nuclear ambitions of Iran’s leaders.
Con Coughlin is a defence and foreign affairs columnist for The National
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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Need to know
The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours.
The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.
When to go: You can climb Kili at any time of year, but the best months to ascend are January-February and September-October. Also good are July and August, if you’re tolerant of the colder weather that winter brings.
Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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TERMINAL HIGH ALTITUDE AREA DEFENCE (THAAD)
What is THAAD?
It is considered to be the US's most superior missile defence system.
Production:
It was created in 2008.
Speed:
THAAD missiles can travel at over Mach 8, so fast that it is hypersonic.
Abilities:
THAAD is designed to take out ballistic missiles as they are on their downward trajectory towards their target, otherwise known as the "terminal phase".
Purpose:
To protect high-value strategic sites, such as airfields or population centres.
Range:
THAAD can target projectiles inside and outside the Earth's atmosphere, at an altitude of 150 kilometres above the Earth's surface.
Creators:
Lockheed Martin was originally granted the contract to develop the system in 1992. Defence company Raytheon sub-contracts to develop other major parts of the system, such as ground-based radar.
UAE and THAAD:
In 2011, the UAE became the first country outside of the US to buy two THAAD missile defence systems. It then stationed them in 2016, becoming the first Gulf country to do so.
Results
2pm: Al Sahel Contracting Company – Maiden (PA) Dh50,000 (Dirt) 1,200m; Winner: AF Mutakafel, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
2.30pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,200m; Winner: El Baareq, Antonio Fresu, Rashed Bouresly
3pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson
3.30pm: Keeneland – Handicap (TB) Dh84,000 (D) 1,000m; Winner: Alkaraama, Dane O’Neill, Musabah Al Muhairi
4pm: Keeneland – Handicap (TB) Dh76,000 (D) 1,800m; Winner: Lady Snazz, Saif Al Balushi, Bhupat Seemar
4.30pm: Hive – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Royston Ffrench, Salem bin Ghadayer
5pm: Dubai Real Estate Centre – (TB) Handicap Dh64,000 (D) 1,600m; Winner: Lahmoom, Royston Ffrench, Salem bin Ghadayer
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Roll of honour 2019-2020
Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain
West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership
UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes
UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II
UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby
The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
UAE currency: the story behind the money in your pockets
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RESULTS
6.30pm: Handicap (TB) $68,000 (Dirt) 1,600m
Winner: Hypothetical, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)
7.05pm: Meydan Sprint – Group 2 (TB) $163,000 (Turf) 1,000m
Winner: Equilateral, Andrea Atzeni, Charles Hills
7.40pm: Curlin Stakes – Listed Handicap (TB) $88,000 (D) 2,200m
Winner: New Trails, Fernando Jara, Ahmad bin Harmash
8.15pm: UAE Oaks – Group 3 (TB) $125,000 (D) 1,900m
Winner: Mnasek, Pat Dobbs, Doug Watson
8.50pm: Zabeel Mile – Group 2 (TB) $163,000 (T) 1,600m
Winner: D’bai, William Buick, Charlie Appleby
9.25pm: Balanchine – Group 2 (TB) $163,000 (T) 1,800m
Winner: Summer Romance, James Doyle, Charlie Appleby
10pm: Al Shindagha Sprint – Group 3 (TB) $130,000 (D) 1,200m
Winner: Al Tariq, Pat Dobbs, Doug Watson
As You Were
Liam Gallagher
(Warner Bros)
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
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TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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