This week’s incendiary comments by Israeli Cabinet minister Itamar Ben-Gvir that he would like to see a synagogue built at Al Aqsa Mosque compound in Jerusalem were met with condemnation across the region. The UAE Foreign Ministry denounced Mr Ben-Gvir’s statement as “serious and provocative”, while the Muslim Council of Elders said it was a "violation of international laws and UN resolutions" that preserve the site's legal and historical status. Jordan called it “incitement” and Saudi Arabia said it was extremist.
Even some leading Israelis were unhappy, with Defence Minister Yoav Gallant accusing Mr Ben-Gvir of endangering national security – a particularly pointed criticism given that this is his fellow minister’s portfolio. In reality, Mr Ben Gvir’s outrageous remarks are not out of character.
Twice this year, the US government has publicly criticised him – in January for his call that Palestinians be displaced from Gaza and in August after a visit to the Al Aqsa complex that the State Department said “demonstrated blatant disregard for the historic status quo with respect to the holy sites in Jerusalem”.
Such repeated irresponsibility must not be normalised. Jordan’s historic role to administer Al Aqsa and other holy sites in Jerusalem is a rare – if imperfect – example of a workable solution in this conflict. As such, swift international rejection of Mr Ben-Gvir’s divisive remarks is important because it makes clear that there are still some red lines that must not be crossed.
However, Palestinians understand that the rhetoric used by Mr Ben-Gvir and other ultranationalist Israelis is just an unfiltered version of long-running attempts to undermine Jerusalem’s historic diversity.
Over the years, Israeli authorities have repeatedly imposed restrictions on Muslim worship at Al Aqsa. Christians in the city have reported being accosted on the street by radical Jewish Israelis and have had their businesses, churches and graveyards vandalised. Palestinian homes are frequently demolished or taken over; in April, the long-running legal saga over the Sheikh Jarrah neighbourhood was reignited by a Jerusalem Magistrate’s Court decision that the Palestinian Diab family be evicted. Sheikh Jarrah has also attracted the attention of Mr Ben-Gvir who in October 2022 was filmed pulling a gun during disturbances in the area.
Palestinians understand that such ultranationalist rhetoric is an unfiltered version of long-running attempts to undermine Jerusalem’s historic diversity
These are acute examples of the pressures faced by non-Jewish communities in Jerusalem. Less visible, but no less damaging, are chronic inequalities in political and social rights. Hundreds of thousands of Palestinians in annexed East Jerusalem are regarded as residents, not citizens, so can vote only in municipal elections. According to Israel NGO, B’Tselem, “permanent residency confers fewer rights than citizenship”.
Although it is tempting to dismiss Mr Ben-Gvir’s comments as extremist rhetoric, the history of ultra-nationalism in Israel shows that such ideas can lead to dangerous confrontation. Indeed, the Israeli settler movement – going back to the outposts built in the occupied Sinai Peninsula from 1967 to 1982 – has repeatedly made clear its intention to control and dominate the land it believes belongs to Israel. The rights of people already living on that land are secondary, if they are even a consideration at all.
The UAE is right when it says Jordan’s role in managing what is often a difficult situation should be respected “in accordance with international law and the historical status quo”. The fact that Ramadan and Eid celebrations at Al Aqsa passed relatively peacefully this year, despite the fury caused by Israel’s war in Gaza, shows what can be achieved with pragmatism and restraint. Sadly, these are two things that hardliners cannot abide by.
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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
Reading List
Practitioners of mindful eating recommend the following books to get you started:
Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung
How to Eat by Thich Nhat Hanh
The Mindful Diet by Dr Ruth Wolever
Mindful Eating by Dr Jan Bays
How to Raise a Mindful Eaterby Maryann Jacobsen
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
