Tensions between the US and Iran are playing out at sea. AP
Tensions between the US and Iran are playing out at sea. AP
Tensions between the US and Iran are playing out at sea. AP
Tensions between the US and Iran are playing out at sea. AP

How Iran can make peace with Saudi Arabia


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In a rare and in-depth interview on Tuesday, Saudi Arabia's Crown Prince Mohammed bin Salman said his country is not opposed to talks with Tehran to discuss ways the two regional powers could co-operate in the interests of peace. The decades-old rivalry between Saudi Arabia and Iran has been exacerbated in recent years by the proliferation of Iranian-backed militant groups across the Middle East, including on Saudi Arabia’s own border, in Yemen. As the Crown Prince noted, these groups present the primary roadblock to progress in bilateral relations.

For Iran to give them up will be difficult. On Tuesday Gen Kenneth McKenzie, head of the US military's Central Command, described a nuclear deal signed between western powers and Iran in 2015 as a "flawed document" but better than nothing, encouraging a collective response to the threat posed by Tehran. It was, unfortunately, not inclusive. Without the participation of Arab allies, the deal's collaborative intentions were never realised. The Biden administration could make the same mistake in its desire to return to a similar arrangement as soon as possible.

Saudi Crown Prince Mohammed bin Salman has given a rare interview on his country's economic, strategic and political policies. Reuters
Saudi Crown Prince Mohammed bin Salman has given a rare interview on his country's economic, strategic and political policies. Reuters
Iran must realise the limits of a diplomatic model built on aggression

In 2015, the most obvious threat to global security was Iran's nuclear programme. Six years later, it is much more. Tehran's expansionism, proxies, militia networks, ballistic missile programme and asymmetric warfare flourished because the deal on the nuclear issue. Permanent members of the UN Security Council must acknowledge this new and dangerous reality. If current talks with Iran in Vienna are to make the world safer, leaders must demand that Tehran closes its Pandora's box.

Iran will be unwilling to give up these strategic wins. They are, however, built on shaky ground. Tehran's network of militias has been weakened by the power vacuum that followed America's killing of senior IRGC commander Qassem Suleimani last year. The absence of his emblematic presence has loosened a once infamously well organised command structure. Gen McKenzie's statement on Tuesday even suggested that Iran's supreme leader, Ayatollah Ali Khamenei, is not entirely in control of the IRGC. Recent audio leaks of Foreign Minister Javad Zarif cause further confusion.

This is not something to be celebrated. Yesterday the US Navy released footage of what it claimed to be IRGC boats harassing its ships in the Gulf. This strategic disintegration could lead to Iranian forces overstepping the mark. But a security breakdown also leaves Tehran vulnerable. The assassination of a leading atomic scientist and a separate explosion at its Natanz facility have rocked the country's nuclear programme, key leverage that it has over regional nations.

Crown Prince Mohammed's latest interview summarised the many ways Saudi Arabia is changing at home and abroad, with a clear strategic vision. Riyadh wants détente with Tehran, but only if it is built on a genuine effort to curtail its militant and aggressive activities. Iranian leaders, wherever power truly lies, must realise the limits of a diplomatic model built on aggression. Until then, peace is difficult to attain, even with all the goodwill in the world.

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

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Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

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Director: Shahad Ameen

Rating: 3/5

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Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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

LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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