A war of words but not of weapons


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DUBAI // Analysts and experts say the escalating tensions between Iran and the West are not likely to result in military confrontation and will not affect the UAE.

As the war of words escalated last week, analysts said they believed Tehran mainly wants to act tough towards American and European leaders as they consider implementing the harshest sanctions yet against Iran's oil exports.

"They are saying, 'We can cause a problem in the Gulf that will increase oil prices … We're such a powerful country," said Ahmed Al Attar, an Emirati security analyst based in Abu Dhabi.

"If they attempt to try to close the strait, they will be in a lot of trouble," he said. "Just as the US has said it will intervene, the GCC cannot be expected to sit idly while its interests are threatened."

One fifth of the world's oil is estimated to pass through the international waterway at the tip of the Gulf.

Iran has threatened to block that passage if sanctions take effect. It also plans to conduct naval exercises next month centring on the waterway.

The Islamic Republic has already escalated tensions in the Gulf by test-firing two missiles during 10-day military exercises that ended this month. It also announced advances in its nuclear programme, which it says is peaceful but which western powers believe is meant to develop a weapon.

The threats have arisen as the US prepares to implement new sanctions designed to punish Iran for its nuclear programme, and as the EU plans similar steps at the end of the month, the stakes are significant.

Tough sanctions might hurt Iran's economy but would likely only have a minor spillover effect on the UAE, analysts said. The value of the Iranian rial, which has fallen 66 per cent against the dollar over the past year, could drop further, and weaken Dubai's re-export trade to Iran.

"A currency devaluation of this magnitude will hurt Dubai exports. But in the big picture it's a small hurdle for the UAE economy," said Tarek Coury, until recently a Dubai School of Government scholar. He is now the chief economist at the Qatari real estate firm Tanween.

UAE re-exports to Iran have more than doubled from 2006 to 2010 to $8bn, despite four rounds of UN sanctions and separate US measures.

In the unlikely event that Iran did try to block the strait, it could cause no more than minimal disruption, several analysts have said. The US has a dominant naval presence in the region and has vowed to ensure that the waterway stays open.

The broad scepticism about Iran's willingness and ability to act is reflected in the lack of a spike in oil prices, said Bill Farren-Price, the chief executive of the UK-based consultancy Petroleum Policy Intelligence.

"I think the market is, reasonably enough, somewhat sceptical about Iran's desire to take such an action or its ability to execute such an action," he said. "Clearly there's a lot of contingency planning going on, but I don't think it's going to be something that necessarily has more than a psychological impact."

It will soon be even harder to choke off the flow of Gulf oil. A strategic pipeline from Abu Dhabi to Fujairah, bypassing the waterway, is expected to be ready by June.

Plans call for the pipeline to have an initial capacity of 1.5 million barrels per day, which will rise to 1.8 million, enough for all of Abu Dhabi's exports.

Mr Al Attar compared Iran's actions to the North Korean practice of regularly threatening its neighbours and the US, and occasionally firing missiles, but not escalating beyond that. "It won't go as far as attacking other countries," he said. "They try to keep it low-scale."

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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

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4. More beneficial VAT and excise tax penalty regime

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5. Greater emphasis on statutory audit

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6. Further transfer pricing enforcement

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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

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