TOKYO // The United States' pivot to Asia will not mean any new bases in the region, but existing alliances will be strengthened and modernised, the chief of US Pacific Command said.
"The US has no intention of establishing more bases" in Asia, said Admiral Samuel Locklear on Friday. "What we hope to do with our partners ... is to continue to operate closely," he said, adding "this part of the world has been pretty safe" in the past 60 years.
The comments came as Washington increases military exercises with allies and gradually moves its most advanced ships, weaponry and aircraft to Asia as part of a long-term strategy.
The shift comes as several Asian countries face friction with China over disputed territory and borders in the East China Sea and the South China Sea.
"There has been significant speculation, scepticism about the US rebalance towards the Asia- Pacific region. Let me just say this: The rebalance is a strategy of collaboration and cooperation," Adm Locklear said.
"And the keystone of our rebalance will be ... the strategy to modernise and strengthen our five Pacific treaty alliances," he said.
He also said Australia is "a critical pillar" in the US rebalance and that the Asia-Pacific region cannot be considered in isolation from the Indian Ocean, while welcoming New Delhi's role in building security networks.
"There is no simple answer to one security organisation that will work" like Nato in Europe, because the region "is too diverse", he said.
"Sometimes people ask me like this: 'Why don't you have a Nato in the Indo-Asia-Pacific?' I served in Nato before, it's a fine organisation but I don't see a parallel here," he said.
"I'd rather see what I refer to as a patchwork of security relationships in various parts of this vast region that work together to be able to sense and understand where the security moment is, and to work together to ensure the [security] environment is strong enough to withstand any shocks.
"India is taking a leadership role in working to build some of these security networks, and we welcome that," he said.
Asked about the continuing tensions between China and Japan over territorial claims to a set of islands in the East China Sea, Adm Locklear repeated that the US did not take a position on the archipelago's final sovereignty.
"What we do expect is these disputes will be done in a fashion without coercion, and that ultimately will be satisfying and decided between governments and without military interventions."
In the wider Asia-Pacific region, he said it was important to build "a code of conduct" in waters that every country, including China, will be obliged to follow.
He also noted the US is encouraging the nations that have territorial disputes in the South China Sea and the East China Sea "not to introduce military hardware aspects that could lead to miscalculation".
Japan and China have repeatedly butted diplomatic heads over who owns Tokyo-controlled islands called the Senkakus in Japan and the Diaoyus in China. Beijing separately has disputes with other regional capitals, including Manila and Hanoi.
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
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The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
RIDE%20ON
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.