Dr Anwar Gargash, diplomatic adviser to the President, at the ninth Abu Dhabi Strategic Debate at Emirates Palace. Victor Besa / The National
Dr Anwar Gargash, diplomatic adviser to the President, at the ninth Abu Dhabi Strategic Debate at Emirates Palace. Victor Besa / The National
Dr Anwar Gargash, diplomatic adviser to the President, at the ninth Abu Dhabi Strategic Debate at Emirates Palace. Victor Besa / The National
Dr Anwar Gargash, diplomatic adviser to the President, at the ninth Abu Dhabi Strategic Debate at Emirates Palace. Victor Besa / The National

UAE has no interest in choosing sides between great powers, says Anwar Gargash


Anjana Sankar
  • English
  • Arabic

The UAE will not take sides between nations but will engage with multiple partners to maintain its security and sovereignty, Dr Anwar Gargash, diplomatic adviser to the President, said on Monday.

“The UAE has no interest in choosing sides between great powers,” Dr Gargash said, in his address at the Abu Dhabi Strategic Debate at Emirates Palace.

“Indeed, it is the central principle … that we will not, under any circumstances, sacrifice our sovereignty.

“Our primary strategic security relationship remains unequivocally with the United States.”

It is vital, as we navigate our way through these turbulent times in global politics, that all countries take a measured approach
Dr Anwar Gargash

He said the UAE will pursue a “multilayer approach” as a key foreign policy principle and maintain “balanced and diversified economic partnerships in a multipolar world”.

“The President [Sheikh Mohamed] understands that we are more secure because we do not rely on just one pillar for our security,” Dr Gargash said.

The two-day conference, which started today, will discuss key developments including the Ukraine war, regional conflicts, and the changing world order.

Dr Gargash said the partnership between the UAE and the US has been “close and mutually beneficial for decades” and they continue to value it greatly.

  • Delegates and speakers with Dr Anwar Gargash, centre, Diplomatic Adviser to the UAE President, at the Abu Dhabi Strategic Debate. All photos: Victor Besa / The National
    Delegates and speakers with Dr Anwar Gargash, centre, Diplomatic Adviser to the UAE President, at the Abu Dhabi Strategic Debate. All photos: Victor Besa / The National
  • Dr Ebtesam Al Ketbi, President of the Emirates Policy Centre, speaking during the discussion 'The UAE Under the Leadership of Sheikh Mohamed Bin Zayed Marching Toward the Future.'
    Dr Ebtesam Al Ketbi, President of the Emirates Policy Centre, speaking during the discussion 'The UAE Under the Leadership of Sheikh Mohamed Bin Zayed Marching Toward the Future.'
  • The two-day event is taking place in Emirates Palace, Abu Dhabi.
    The two-day event is taking place in Emirates Palace, Abu Dhabi.
  • Dr. Anwar Gargash said the Emirates will maintain 'balanced and diversified economic partnerships in a multipolar world'.
    Dr. Anwar Gargash said the Emirates will maintain 'balanced and diversified economic partnerships in a multipolar world'.
  • The event will discuss key developments, including the Ukraine War, regional conflicts, and the changing world order.
    The event will discuss key developments, including the Ukraine War, regional conflicts, and the changing world order.
  • Emirati writer Ali Obaid Al Hameli speaking during the early morning panel discussion 'UAE Under the Leadership of President Sheikh Mohamed.'
    Emirati writer Ali Obaid Al Hameli speaking during the early morning panel discussion 'UAE Under the Leadership of President Sheikh Mohamed.'
  • Dr Gargash gave the keynote address on the opening day of the Strategic Debate.
    Dr Gargash gave the keynote address on the opening day of the Strategic Debate.
  • Discussions on the second day will revolve around the new global environment for the Middle East region.
    Discussions on the second day will revolve around the new global environment for the Middle East region.
  • Cliff Kupchan, chairman of Eurasia Group, speaking during the discussion on 'The Russian War in Ukraine: Rewriting the World’s New Rules'.
    Cliff Kupchan, chairman of Eurasia Group, speaking during the discussion on 'The Russian War in Ukraine: Rewriting the World’s New Rules'.
  • 'The Russian War in Ukraine - Rewriting the World’s New Rules' panel discussion. Left to right; Steve Clemons, Dr Andrey Kortunov, Cliff Kupchan and Dr Sergey Karaganov.
    'The Russian War in Ukraine - Rewriting the World’s New Rules' panel discussion. Left to right; Steve Clemons, Dr Andrey Kortunov, Cliff Kupchan and Dr Sergey Karaganov.
  • The Abu Dhabi Strategic Debate aims to develop a better understanding of regional and international realities and shifts, and the best ways to deal with them.
    The Abu Dhabi Strategic Debate aims to develop a better understanding of regional and international realities and shifts, and the best ways to deal with them.
  • Dr Sergey Karaganov, scientific head of the School of International Economics and Foreign Affairs at the National Research University, and honorary chairman of the Presidium of the Council on Foreign and Defence Policy, Moscow, taking part in the discussion 'The Russian War in Ukraine: Rewriting the World’s New Rules'.
    Dr Sergey Karaganov, scientific head of the School of International Economics and Foreign Affairs at the National Research University, and honorary chairman of the Presidium of the Council on Foreign and Defence Policy, Moscow, taking part in the discussion 'The Russian War in Ukraine: Rewriting the World’s New Rules'.
  • Steve Clemons, founding editor-at-large at Semafor, acting as moderator for the panel discussion on 'The Russian War in Ukraine: Rewriting the World’s New Rules.'
    Steve Clemons, founding editor-at-large at Semafor, acting as moderator for the panel discussion on 'The Russian War in Ukraine: Rewriting the World’s New Rules.'
  • Dr Andrey Kortunov, Director General at the Russian International Affairs Council (RIAC).
    Dr Andrey Kortunov, Director General at the Russian International Affairs Council (RIAC).

“Yet, it is vital that we find a way to ensure that we can rely on this relationship for decades to come through clear, codified and unambivalent commitments,” he said.

Listing key principles that drive the UAE’s foreign policy under Sheikh Mohamed, Dr Gargash said it welcomes constructive and collaborative engagement with other countries on promoting security and stability in the region.

“This multilayered approach is not only key for national security, but by avoiding complete dependence on just one or two other countries, it also ensures we retain our autonomy as a sovereign state,” he said.

“Currently, we are not dependent on just one or two countries for both our economic prosperity and our security. Our trade relations increasingly look to the East, while our primary security and investment relations in the West.

“This situation may evolve over time.”

Political resolution in Ukraine

He said one of the key principles of its foreign policy is also to build the capabilities of the UAE defence forces.

“We have witnessed how important it has been on various occasions, including when the terrorists attacked our country earlier this year,” said Dr Gargash, referring to the Houthi attack on UAE soil in January.

The Houthis, a Shiite militia backed by Iran, claimed responsibility for the missile and drone attack that killed three people at an Adnoc oil facility.

Ukrainian serviceman stand in attention during Ukrainian President Zelensky's visit to the newly liberated city of Kherson on November 14, 2022. AFP
Ukrainian serviceman stand in attention during Ukrainian President Zelensky's visit to the newly liberated city of Kherson on November 14, 2022. AFP

Speaking about the ongoing war in Ukraine, Dr Gargash said the UAE firmly believes that only a political agreement will resolve the conflict.

He said the UAE has viewed the situation in Ukraine from a principled position aligned with international law with respect of national sovereignty.

“We have tried to help keep the door open for dialogue,” he said.

“It is vital as we navigate our way through these turbulent times in global politics, that all countries take a measured approach, abide by international law and invest seriously in seeking diplomatic solutions to the crisis.

“If we built into this, the fallout will be devastating and it cannot be contained to one or two countries.

“We must also ensure that an increasingly multipolar world and with rising tensions between great powers do not allow rise in economic protections.

“The UAE will always champion an open, global trading system. Everyone will end up worse if we close the international markets.”

He said it is also important to work hard to avoid power vacuums, which he said are “magnets” for extremists.

“The greatest victims of these vacuum is normal people,” he said.

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

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

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It's up to you to go green

Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.

“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”

When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.

He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.

“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.

One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.  

The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.

Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.

But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”

Updated: November 15, 2022, 4:07 AM