Whether they support him or not, political observers have to concede that US President Donald Trump has changed the way his nation does politics. While he is seen as a divisive figure at home, his legacy in the Middle East has been praised by a number of Arab nations and even by Syrian opposition groups and Iraqi activists - particularly after the killing of Iran’s Al Quds Force leader Qassem Suleimani, who oversaw militias that wreaked havoc across the region.
Mr Trump has a personal style that seldom follows political norms. Instead of making repeated grand speeches about peace in the Middle East, the US president resorted to taking action, bringing his allies closer together and demonstrating the US’s resolve to find practicable solutions to long-standing problems.
Mr Trump’s first official trip abroad was to Saudi Arabia, one of America’s closest allies. Since coming into office in January 2017, he has fostered closer relations with other Arab nations in line with American interests. He has also listened closely to their concerns. By pulling the US out of the flawed Iran nuclear deal, Mr Trump highlighted proximity in views with other Arab countries.
Arab leaders had expressed concerns that the deal failed to address Iranian funding to armed proxies that destabilised the entire region. Europe has joined the US and its Gulf allies in taking a tougher stance on Iranian proxies such as Hezbollah, which is now considered a terrorist group in the UK and Germany.
Mr Trump plans to forge a new, better deal, yet Iran has repeatedly refused to accept the need to tackle wider issues. Tehran must resort to diplomacy if it is to reintegrate the international community.
Sectarian warfare, fuelled by Iran-backed proxies and terrorist groups, has plagued the region. The US has led international efforts to destroy ISIS, and its so-called caliphate was quashed during Mr Trump’s tenure. However, the conditions needed to render ISIS a thing of the past have yet to be met. These include peace, economic opportunities, and access to basic rights and services. As a result, sleeper cells continue to terrorise innocents.
The region has been divided by conflict for too long, and its people yearn for peace. In the words of UAE Minister of Foreign Affairs and International Co-operation Sheikh Abdullah bin Zayed: "Our region has suffered far too long. We want to show our people, the region and the world that there is good news."
Mr Trump has undoubtedly played a positive role in changing the dynamics on the ground. Normalisation between the UAE, Bahrain and Israel was made possible in part thanks to US mediation. Mr Trump's unorthodox approach to the Palestinian-Israeli conflict has, however, angered Palestinian leadership and has not furthered their aspirations for statehood. The Palestinian Authority decided to cut ties with the Trump administration after the US moved its embassy to Jerusalem in 2018, recognising the divided city as the capital of Israel.
Mr Trump will be remembered in the Middle East for his direct yet unorthodox approach
The PA is also angered by the Abraham Accords. Dr Anwar Gargash, UAE Minister of State for Foreign Affairs, hopes that “once the dust settles” the Palestinians will appreciate that “having a functioning relationship [with Israel] will put us in a better place to support and help them.” He also said that it was up to the Palestinian to lead the way, and that the UAE would continue to support efforts to resolve the conflict with Israel.
Mr Trump will be remembered in the Middle East for his direct yet unorthodox approach, when it comes to achieving peace, and fighting terrorism and extremism. Whatever the outcome of the US presidential election in November, Mr Trump would have left his mark on a region whose affairs are often tied to that of Washington.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
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."
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FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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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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More on animal trafficking
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
Full Party in the Park line-up
2pm – Andreah
3pm – Supernovas
4.30pm – The Boxtones
5.30pm – Lighthouse Family
7pm – Step On DJs
8pm – Richard Ashcroft
9.30pm – Chris Wright
10pm – Fatboy Slim
11pm – Hollaphonic
UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
Co-operation on security initiatives and procurement of defence products
Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
Cutting red tape on import and export of food
PROFILE
Name: Enhance Fitness
Year started: 2018
Based: UAE
Employees: 200
Amount raised: $3m
Investors: Global Ventures and angel investors
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
