Russian President Vladimir Putin reconvened the Astana Process along with Turkish President Recep Tayyip Erdogan and Iranian President Hassan Rouhani in Moscow last week. EPA
Russian President Vladimir Putin reconvened the Astana Process along with Turkish President Recep Tayyip Erdogan and Iranian President Hassan Rouhani in Moscow last week. EPA
Russian President Vladimir Putin reconvened the Astana Process along with Turkish President Recep Tayyip Erdogan and Iranian President Hassan Rouhani in Moscow last week. EPA
Buoyed by a successful referendum on constitutional reforms that could allow him to extend his rule until 2036, Russian President Vladimir Putin is set to refocus his energy and attention on his country's foreign policy agenda. This could have consequences for the Middle East, particularly as Russia re-engages with Iran and Turkey over the future of war-torn Syria. Also worth watching is its relationship with the US, a strategic competitor in the region and elsewhere.
Syria seems to have returned to prominence. Last week, Mr Putin held a virtual meeting with Recep Tayyip Erdogan and Hassan Rouhani, his Turkish and Iranian counterparts and partners in the "Astana Process" that is aimed at ending the conflict there.
I am given to understand that the meeting was mostly a formality, with sticky issues being avoided. Nevertheless, it gave Moscow an opportunity to demonstrate to the world that, despite its differences with Ankara, Russia is not in a state of overt conflict with Turkey. Libya, where both countries also have divergent interests, may not have been a talking point at this meeting. But it could be on the table in the near future.
The last time Recep Tayyip Erdogan, centre, Vladimir Putin, right, and Hassan Rouhani met to renew the Astana Process was in September 2019 in Istanbul. EPA
Russia is mindful of America's growing interests in Syria. It is convinced that with the Caesar Act – US legislation that imposes strict sanctions on the Assad regime and its backers as well as allies – Washington has launched a process of economically isolating the country. Wary of being saddled with a bankrupt regime in Damascus, this act of US Congress complicates Moscow's strategy there.
Furthermore, it is worried that the impact of sanctions on Russian companies operating in Syria, both in the military and civilian sectors, could hamper its diplomatic efforts in the region and convince the Russian public to demand disengagement.
Despite its bullish rhetoric, the Iranian regime is also concerned about impact of the Caesar Act. Tehran's military operations and those of its allies such as Lebanese militia Hezbollah will be considerably set back – as will Iran's ability to import arms from countries such as Russia.
US military vehicles drive in the vicinity of an oil field in Rmeilan amid a sandstorm in Syria's Kurdish-controlled north-eastern Hasakeh province last week. AFP
Last week, US Secretary of State Mike Pompeo urged UN Security Council members to extend the international arms embargo on Iran, which expires on October 18. He pointed to possible threats from Tehran to international navigation in the Strait of Hormuz and the Arabian Sea, saying failure to renew the embargo would leave Iran to buy advanced military equipment for its proxies across the Middle East, including Hamas, Hezbollah and the Houthis.
Alluding to Greek mythology, Mr Pompeo added that Iran would effectively "hold the Sword of Damocles over the economic stability of the Middle East, endangering nations like Russia and China that rely on stable energy prices".
He also challenged his Iranian counterpart Mohammad Javad Zarif, who was in attendance, to specify who Tehran's targets would be if the embargo was extended. “President Rouhani recently declared 'Iran will give a crushing response if the arms embargo on Tehran is extended'. I hope [Mr Zarif will] tell us whom he intends to crush and how he will crush them."
US Secretary of State Mike Pompeo has mounted a campaign to extend the UN arms embargo against Iran. AP Photo
Mr Zarif, however, stressed that ending the arms embargo was a key condition for preserving the 2015 nuclear deal, which the Trump administration withdrew from two years ago. Mr Zarif also warned the European troika of France, Germany and the UK against joining the US-led sanctions regime.
Putting the war of words aside, the primary purpose of Mr Pompeo's remarks was evidently to reach out to Russia and China – which have veto powers in the council – with both countries currently opposed to the idea of renewing the embargo. But it does not help that relations between the countries are strained at the moment. Washington and Beijing are increasingly at odds over a number of issues, including strategic interests in Asia.
Russian-American relations, meanwhile, are tense for a variety of reasons as well, including Washington's redeployment of troops from Germany to Poland – closer to Europe's borders with Russia. Another thorny issue – although not as important to Moscow – could be Israel's planned annexation of parts of West Bank and Jordan Valley, which has the Trump administration's support. But most controversial are claims that emerged last week of Russian operatives paying Taliban militants to attack US troops stationed in Afghanistan. Moscow has denied these allegations.
Three American service members and a US contractor were reportedly killed when their convoy hit a roadside bomb last year. The Taliban claimed responsibility for the attack. AP Photo
US President Donald Trump is also in the line of the US media's fire for allegedly ignoring these accusations when they were originally brought to his notice. But while it is one thing to say that Mr Trump allegedly knew about it and turned a blind eye, it is entirely another thing that these bounties were allegedly being offered from 2014, when Barack Obama was US president, as claimed by a former Taliban spokesman.
Zooming out, relations between the US on the one hand and Russia and China on the other could, in all likelihood, worsen over the Iranian question. And yet, it is not clear which way the vote will go in October. Will Russia and China jointly veto America's motion, or is there a surprise deal in the making?
Raghida Dergham is the founder and executive chairwoman of the Beirut Institute
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
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
How to apply for a drone permit
Individuals must register on UAE Drone app or website using their UAE Pass
Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
Upload the training certificate from a centre accredited by the GCAA
Submit their request
What are the regulations?
Fly it within visual line of sight
Never over populated areas
Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
Users must avoid flying over restricted areas listed on the UAE Drone app
Only fly the drone during the day, and never at night
Should have a live feed of the drone flight
Drones must weigh 5 kg or less
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
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
A timeline of the Historical Dictionary of the Arabic Language
2018: Formal work begins
November 2021: First 17 volumes launched
November 2022: Additional 19 volumes released
October 2023: Another 31 volumes released
November 2024: All 127 volumes completed
UAE currency: the story behind the money in your pockets