Shimon Peres’s funeral today will be attended by prominent global leaders. The reason is that to certain parts of the political establishment in Europe and the United States, Peres represents a figure of peace in a war-ravaged region. But among almost everyone else – in the region and worldwide – he is not seen to have been so benign. The difference in perception about Peres speaks a great deal about the narrative of the Arab world, the wider Middle East, how the region views itself and, indeed, how the world views it.
As the tributes came in this week for the former Israeli president, there were accolades from the likes of Barack Obama, former US president Bill Clinton, and Canada’s prime minister, Justin Trudeau.
Peres won a Nobel Peace Prize, which was awarded to him for his part in the Oslo Accords of 1993 – and this cemented his reputation in the West as a peacemaker. That those Accords are today thoroughly discredited, and the peace process is inactive, does not seem to affect that assessment.
Such disjunctures are also apparent in, for example, the issue of Israeli settlements. While settlements on Palestinian territories that Israel occupied in 1967 are illegal in international law and a barrier to peace, Peres is remembered in settler communities on the West Bank as a pioneer.
In Ofra, a settlement near Ramallah, settlers eulogised Peres as helping to found their settlement.
In the Israeli press itself, one might find less of a dissonance. As one of the obituaries in the mainstream Israeli press went: “As prime minister he ordered Operation Grapes of Wrath, possibly for electoral reasons, and it was under his watch that the Israeli Army committed the Qana massacre in South Lebanon, in which over a hundred Palestinians were killed”. That same massacre took place in 1996, not much more than two years after the vaunted Oslo Accords, which earned Peres his reputation as a peacemaker.
If one wonders why that assessment of him remains, one might look to that same obituary by Israeli writer Chemi Shalev: “He was the Israel that everyone wanted it to be, rather than the country that actually is.”
So many, it seems, want to read into Peres something that was historically different from what he was – and thus read something into Israel something that escapes much of what it is.
Peres is famous for having said he wanted a “new Middle East”, one where Israel was fully and openly normalised, in the midst of a wider union, perhaps similar to the European Union, where Israel played the role of Germany.
He published a book to that effect a few months after the Oslo Accords – but somehow persisted in the notion that this could take place without fully reconciling with Israel’s record in the region.
How is a “new Middle East” possible without addressing the historical injustices against the people of Palestine in the founding of Israel, without ending the occupation and siege over the West Bank and Gaza and without resolving the rights of Palestinian Israeli citizens? It seems unlikely public opinion in the region would accept any less.
More recently, Peres fully supported the military incursions into Gaza in 2009, 2012 and 2014 that caused so many deaths and so much suffering among Palestinians.
And if we go further back in history, Peres collaborated with apartheid South Africa, and Rwanda during the time of the genocide.
No one should dance on the grave of the dead. And Peres was certainly far less of a hawk than others in Israel’s political establishment. But designating him as a dove says far more about the world’s own selective memories, and what it considers to be a “dove”, than it does about Shimon Peres.
Dr HA Hellyer is a senior non-resident fellow at the Atlantic Council in Washington and the Royal United Services Institute in London
On Twitter: @hahellyer
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
Votes
Total votes: 1.8 million
Ashraf Ghani: 923,592 votes
Abdullah Abdullah: 720,841 votes
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
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Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
THE CARD
2pm: Maiden Dh 60,000 (Dirt) 1,400m
2.30pm: Handicap Dh 76,000 (D) 1,400m
3pm: Handicap Dh 64,000 (D) 1,200m
3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m
4pm: Maiden Dh 60,000 (D) 1,000m
4.30pm: Handicap 64,000 (D) 1,950m
Squads
Pakistan: Sarfaraz Ahmed (c), Babar Azam (vc), Abid Ali, Asif Ali, Fakhar Zaman, Haris Sohail, Mohammad Hasnain, Iftikhar Ahmed, Imad Wasim, Mohammad Amir, Mohammad Nawaz, Mohammad Rizwan, Shadab Khan, Usman Shinwari, Wahab Riaz
Sri Lanka: Lahiru Thirimanne (c), Danushka Gunathilaka, Sadeera Samarawickrama, Avishka Fernando, Oshada Fernando, Shehan Jayasuriya, Dasun Shanaka, Minod Bhanuka, Angelo Perera, Wanindu Hasaranga, Lakshan Sandakan, Nuwan Pradeep, Isuru Udana, Kasun Rajitha, Lahiru Kumara
White hydrogen: Naturally occurring hydrogen
Chromite: Hard, metallic mineral containing iron oxide and chromium oxide
Ultramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica content
Ophiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on land
Olivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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