A group of Kuwaitis greet a convoy of Egyptians armored vehicles moving along a highway near Kuwait City in February 1991 as Kuwait is liberated. .(Sadayuki Mikamd / AP)
A group of Kuwaitis greet a convoy of Egyptians armored vehicles moving along a highway near Kuwait City in February 1991 as Kuwait is liberated. .(Sadayuki Mikamd / AP)
A group of Kuwaitis greet a convoy of Egyptians armored vehicles moving along a highway near Kuwait City in February 1991 as Kuwait is liberated. .(Sadayuki Mikamd / AP)
A group of Kuwaitis greet a convoy of Egyptians armored vehicles moving along a highway near Kuwait City in February 1991 as Kuwait is liberated. .(Sadayuki Mikamd / AP)

If the first Gulf War was a success, it certainly doesn’t seem so today


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It all seems so long ago now that, with the Middle East’s current travails, few should pay it any real heed.

But the end of the first Gulf War – 25 years ago yesterday, when America’s then-president, George HW Bush, triumphantly declared a permanent ceasefire after Iraq relinquished control of Kuwait – proved to be a critical chapter in the region’s history and remains crucial to any understanding of the Arab world.

Back in 1991, it had all seemed so clean – as clean as any war can be. Iraqi dictator Saddam Hussein invaded Kuwait in August 1990, and refused to comply with a United Nations ultimatum demanding he withdraw. Operation Desert Storm began the following January. A devastating US-led aerial campaign, involving Britain and Saudi Arabia, was followed by a land assault in February, which caused the Iraqi army to retreat and assured victory for the allies.

On the face of things, the liberation of Kuwait appeared to usher in a new – and more targeted – kind of warfare. It was a television extravaganza, a conflict that wowed the American public with its pioneering use of the cruise missile and its charismatic general, “Stormin’” Norman Schwarzkopf. It was built upon adept diplomacy and legitimised by an explicit UN resolution – both of which were severely lacking in the second Gulf War 12 years later.

From a US perspective, Operation Desert Storm was widely hailed because it seemed to consign the country’s disastrous military campaign in Vietnam to history.

So far so good – if only the legacy of the first Gulf War wasn’t seen through the prism of the region’s turbulent aftermath. The events of September 11, 2001 came just 10 years after Mr Bush’s victory in the Gulf and during the presidency of his son, George W Bush, who launched a second Gulf War in 2003. Unlike Mr Bush, who stopped short of advancing on Baghdad, Mr Bush Jr went all the way – only to fall foul of sketchy post-war planning that, despite Saddam Hussein’s removal, capture and eventual execution, has haunted Iraq and the whole region ever since.

The Arab Spring promised much, but delivered little. Syria’s civil war has reached tragic proportions. And the rise of extremism, encapsulated by the actions of ISIL, has terrorised and shocked a region – and inspired atrocities across the world.

It could be argued that because the US-led coalition routed the Iraqi state so comprehensively in 1991, this handed the initiative to regional aggressors operating on the fringes of political conventionality – non-state militants.

In the first Gulf War, the US-led allies, including the UAE, defeated a plucky Iraqi army in a conventional kind of conflict – between land armies – that from our very modern perspective seems utterly last century.

Right now, the US, Britain and others are not trying to purge another state’s army from Syria and Iraq, but a terror group that is proving a tough and mercurial adversary. Indeed, as remarkable and penetrating as western military technology is nowadays, ISIL and its ilk have adapted and found ways to combat air strikes from American and European aircraft. The timescale for ISIL’s military defeat, therefore, remains a great regional unknown.

Despite its resounding victory on the field in the first Gulf War, the American-led coalition was far less prepared to grasp the all-important political resolution. Mr Bush Sr didn’t exceed his remit and march on Baghdad – but the hope never materialised that a battered and bruised Saddam, whose military machine was given a pounding, would fall. As such, Iraq developed into a long-term crisis issue for the West that, from year to year, and despite subjecting the country to brutal sanctions and no-fly zones, was debated to a state of political irrationality.

This resulted in the 2003 invasion led by a very determined Mr Bush Jr who resolved to remedy the situation. Here, as before, the military battle was won, but the post-conflict planning was an unmitigated disaster.

The removal of Saddam – a tyrant who subjected his own people to decades of cruel rule – was hardly met by an outpouring of global grief. Yet, the manner in which Mr Bush Jr and then-UK prime minister Tony Blair handled the entire campaign – the lack of a UN resolution authorising military action and dubious intelligence – is remembered 13 years on.

The US-led military victory of 1991 gave rise to a sense of western military might that, in retrospect, made the 2003 version a foregone conclusion. Today, few are anticipating another Gulf War-style military campaign from the West, which has opted for a more arms-length approach to fighting its current enemies.

Yet, 25 years on from the hubris of success, the US and its allies have found themselves bogged down in a region that is more volatile than ever.

Alasdair Soussi is a freelance journalist who has worked across Africa, Europe and the Middle East

On Twitter: @AlasdairSoussi

WISH
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The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

UAE currency: the story behind the money in your pockets
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
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

Sweet%20Tooth
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JAPAN SQUAD

Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
COMPANY%20PROFILE
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Afro%20salons
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Men from Barca's class of 99

Crystal Palace - Frank de Boer

Everton - Ronald Koeman

Manchester City - Pep Guardiola

Manchester United - Jose Mourinho

Southampton - Mauricio Pellegrino

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Young women have more “financial grit”, but fall behind on investing

In an October survey of young adults aged 16 to 25, Charles Schwab found young women are more driven to reach financial independence than young men (67 per cent versus. 58 per cent). They are more likely to take on extra work to make ends meet and see more value than men in creating a plan to achieve their financial goals. Yet, despite all these good ‘first’ measures, they are investing and saving less than young men – falling early into the financial gender gap.

While the women surveyed report spending 36 per cent less than men, they have far less savings than men ($1,267 versus $2,000) – a nearly 60 per cent difference.

In addition, twice as many young men as women say they would invest spare cash, and almost twice as many young men as women report having investment accounts (though most young adults do not invest at all). 

“Despite their good intentions, young women start to fall behind their male counterparts in savings and investing early on in life,” said Carrie Schwab-Pomerantz, senior vice president, Charles Schwab. “They start off showing a strong financial planning mindset, but there is still room for further education when it comes to managing their day-to-day finances.”

Ms Schwab-Pomerantz says parents should be conveying the same messages to boys and girls about money, but should tailor those conversations based on the individual and gender.

"Our study shows that while boys are spending more than girls, they also are saving more. Have open and honest conversations with your daughters about the wage and savings gap," she said. "Teach kids about the importance of investing – especially girls, who as we see in this study, aren’t investing as much. Part of being financially prepared is learning to make the most of your money, and that means investing early and consistently."

UAE currency: the story behind the money in your pockets
Third Test

Result: India won by 203 runs

Series: England lead five-match series 2-1

Gulf Men's League final

Dubai Hurricanes 24-12 Abu Dhabi Harlequins

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East