As he sets out priorities for his administration, US President Joe Biden has made it clear that he seeks to dissociate himself entirely from his predecessor Donald Trump.
While Mr Trump left Mr Biden few plans on how to deal with major domestic crises, he did leave behind a smart blueprint for America’s relations in the Arabian Peninsula. Embedded within it was a useful tool for helping to resolve the seemingly intractable conflict in Yemen, which has plagued Yemen and the region for nearly six years.
As a parting shot for the administration, Mike Pompeo, Mr Trump's secretary of state, announced in January that the Houthi rebel group controlling most of Yemen would be formally designated a terrorist organisation by the US. The designation, according to Mr Pompeo, was "intended to hold them accountable for terrorist acts, including cross-border attacks threatening civilian populations". But it was also, he noted, "intended to advance efforts to achieve a peaceful, sovereign and united Yemen that is both free from Iranian interference and at peace with its neighbours".
It is difficult to argue with any of those intentions, or the facts underwriting them. Since overthrowing Yemen's government in 2014, the Houthis have imposed a brutal regime. They have hardened further an already-extremist ideology ("Death to Jews" is a popular Houthi cry) and preached propaganda to the population, glorifying violence and promoting false conspiracy theories, including about coronavirus. The Houthis have conscripted child soldiers into their forces, murdered dissenters and sought to destroy much of Yemen's critical infrastructure. On December 30, the group attacked Aden's airport, injuring one of The National's reporters, among others.
The Houthis have also cultivated a dangerous relationship with Iran, which has supplied them with strategic advice, money and weapons. By entering the Iranian tent, they hope to join a regional network of proxies that subvert peace and promote sectarianism in the name of a supposed revolution. But there is no revolutionary vision – only a naked attempt by Tehran to accrue power for power's sake. It is telling that when the UN's Yemen envoy Martin Griffiths embarked on a diplomatic mission yesterday to seek an end to the Yemen crisis, his plane took him to Tehran.
Houthi supporters chant slogans as they attend a demonstration against the United States over its decision to designate the Houthis a foreign terrorist organization in Sanaa, Yemen. AP Photo
A member of security forces loyal to Yemen's Houthi rebels stands guard as supporters attend a rally denouncing the United States and the Trump administration's decision to apply the "terrorist" designation to the Iran-backed movement. AFP
A Houthi supporter holds his weapon during a demonstration against the United States over its decision to designate the Houthis a foreign terrorist organization in Sanaa, Yemen. AP
Opposers of Yemen's Houthi rebels shout slogans during a rally in support of the United States and the Trump administration's decision to apply the "terrorist" designation to the Iran-backed movement, in Yemen's third city of Taez. AFP
Opposers of Yemen's Houthi rebels shout slogans during a rally in support of the United States and the outgoing Trump administration's decision to apply the "terrorist" designation to the Iran-backed movement, in Yemen's third city of Taez. AFP
Yemenis opposed to the country's Houthi rebels take part in a rally in support of a recent decision by the United States' outgoing administration blacklisting the Houthi group as a "terrorist" organisation in Yemen's third city of Taez. AFP
A joint Saudi-backed Sudanese-Yemeni force removes landmines, which they said were planted by the Iran-aligned Houthi rebels in Yemen's northern coastal town of Midi, in the Hajjah governorate. AFP
The Saudi-backed Sudanese-Yemeni force removes and de-activates landmines in the Hajjah governorate near the border with Saudi Arabia on the Red Sea. AFP
The force collected some 5,000 landmines. AFP
A shot shows landmines collected by the Sudanese-Yemeni force. AFP
An expAFP
The Houthis have conscripted child soldiers
Designating the Houthis terrorists seemed, at the very least, an exercise in stating the obvious. But it also provided the Biden administration with leverage to use in the much-needed peace negotiations that will prove the only way to solve Yemen’s crisis. Last week, however, Mr Biden reversed Mr Pompeo’s move, under pressure from critics in Washington who feared that the designation, which sanctioned entities that deal with the Houthis, would obstruct the flow of aid to the Yemeni people. This is despite the fact that the work of relief agencies have been affected by the actions of the Houthis, who have taxed aid and extorted aid workers, in addition to occasionally blocking their activities altogether.
The war in Yemen has come at a significant humanitarian cost. The UAE withdrew its own forces last October and has continued to push for diplomatic solutions since. But the foremost obstacle to these solutions is the Houthis – who have enthusiastically exploited the humanitarian disaster and the presence of UN agencies for their own profit.
The consolation is that as Mr Biden cast aside one valuable tool, he replaced it with another. He has chosen for his Yemen envoy Timothy Lenderking, a foreign policy veteran with strong relationships with Gulf allies and a deep knowledge of Yemen. These are excellent qualities of which Mr Lenderking can avail himself as he works in the service of peace. But with the Houthis only digging in and Washington’s leverage fading, he will need also need some luck.
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
MATCH INFO
Manchester United 2 (Heaton (og) 42', Lindelof 64')
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
Cracks in the Wall
Ben White, Pluto Press
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
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 burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
