• Greek warships take part in military exercises in Eastern Mediterranean sea, as tensions rise with Turkey over the waters. Greek Defense Ministry/AP
    Greek warships take part in military exercises in Eastern Mediterranean sea, as tensions rise with Turkey over the waters. Greek Defense Ministry/AP
  • The Greek air force joined the exercises. Greek Defense Ministry/AP
    The Greek air force joined the exercises. Greek Defense Ministry/AP
  • The Tonnerre is escorted by Greek and French military vessels. Greek National Defence/AP)
    The Tonnerre is escorted by Greek and French military vessels. Greek National Defence/AP)
  • The French Tonnerre helicopter carrier, rear left, is escorted by Greek and French military vessels during a maritime exercise in the Eastern Mediterranean, where Greek and Turkish warships are also closely shadowing each other. (Greek National Defence/AP)
    The French Tonnerre helicopter carrier, rear left, is escorted by Greek and French military vessels during a maritime exercise in the Eastern Mediterranean, where Greek and Turkish warships are also closely shadowing each other. (Greek National Defence/AP)
  • The Turkish seismic research vessel 'Oruc Reis' heading west of Antalya in the Mediterranean Sea. Turkish Defence Ministry/AFP
    The Turkish seismic research vessel 'Oruc Reis' heading west of Antalya in the Mediterranean Sea. Turkish Defence Ministry/AFP
  • Tension are high between Greece and Turkey, over the 'Oruc-Reis' and its mission in the eastern Mediterranean. IHA via AP
    Tension are high between Greece and Turkey, over the 'Oruc-Reis' and its mission in the eastern Mediterranean. IHA via AP
  • Turkey’s claims to the waters, which it says are on its continental shelf, have repeatedly been dismissed as illegal by Greece and its allies. Turkish Defence Ministry/AFP
    Turkey’s claims to the waters, which it says are on its continental shelf, have repeatedly been dismissed as illegal by Greece and its allies. Turkish Defence Ministry/AFP
  • Turkish ships accompany the 'Oruc Reis,' a seismic research vessel. Turkish Defence Ministry/AFP
    Turkish ships accompany the 'Oruc Reis,' a seismic research vessel. Turkish Defence Ministry/AFP
  • Turkish President Recep Tayyip Erdogan has called for dialogue while still pushing ahead with a Mediterranean gas development plan that has outraged Greece. AFP
    Turkish President Recep Tayyip Erdogan has called for dialogue while still pushing ahead with a Mediterranean gas development plan that has outraged Greece. AFP
  • Greek Prime Minister Kyriakos Mitsotakis warned of the potential for a mishap with Greek and Turkish navies both in the area.. EPA
    Greek Prime Minister Kyriakos Mitsotakis warned of the potential for a mishap with Greek and Turkish navies both in the area.. EPA
  • France will strengthen its military presence in the eastern Mediterranean. Reuters
    France will strengthen its military presence in the eastern Mediterranean. Reuters

Blue Homeland: the doctrine behind Turkey's Mediterranean claims


  • English
  • Arabic

Turkey’s expansionist energy policy in the Eastern Mediterranean is underpinned by a maritime doctrine that has raised the spectre of naval confrontation with Nato allies Greece and France.

The Blue Homeland, or Mavi Vatan, philosophy supports Turkey’s search for gas reserves across a swathe of the Mediterranean and has seen warships head to the region this week.

Developed in 2006 by Admiral Cem Gurdeniz, who was then head of Turkish naval planning, the strategy has been interpreted as the maritime component of Ankara’s drive for greater independence in its dealings with the world.

“Turkey’s defence policy had always been based on our staunch support for the Atlantic bloc,” said Adm Gurdeniz. “It was based on whatever Nato decided but this meant we didn’t develop our own strategies. After the Cold War, Turkey wanted to create a new geopolitical situation because the world wasn’t black and white anymore, it was a Picasso painting.”

The high command veteran was among hundreds of military officers prosecuted in the "Sledgehammer" trials of 2012 and subsequently released as the prosecutions were quashed by higher courts.

He now regularly appears on state television championing the policy he devised almost 15 years ago.  “What we are seeing now is the biggest expression of the Blue Homeland theory because it is the first time Turkey as a state is exerting its rights on its continental shelf.”

Map shows competing maritime borders according to agreements made by Athens and Cairo, Tripoli and Ankara
Map shows competing maritime borders according to agreements made by Athens and Cairo, Tripoli and Ankara

The latest confrontation was sparked when Turkey sent the Oruc Reis research vessel, escorted by warships, into a region between Cyprus and the Greek island of Crete to explore for gas – an area Greece claims as part of its continental shelf and maritime economic zone.

While Ankara disputes Greek claims, the stand-off has seen the Greek navy, supported by French warships, shadowing the Turkish exploration mission.

“I’m concerned about a possible skirmish because when you have so many naval assets in a narrow area, you could end up with a very unpleasant situation between allies,” former Turkish ambassador Mithat Rende said.

“Nato should be more active in trying to defuse the situation and avoiding an accident that could lead to an undesired conflict which would destroy Nato.”

On Friday, EU foreign ministers were due to meet in an emergency session amid the threat of sanctions against Ankara.

The discovery of natural gas reserves in the Mediterranean has seen historic rivals Turkey and Greece assert competing claims.

Both have struck maritime deals to reinforce their ambitions over parts of the Mediterranean basin – Turkey with Libya’s Tripoli-based government and Greece with Egypt.

In addition, there are the claims of the internationally-recognised Greek government of Cyprus. Turkey argues it is defending not just its own energy rights but also those of Turkish Cypriots, whose government is acknowledged by Ankara alone.

Felicity G Attard, an international maritime law specialist at the University of Malta, said maritime territory “cannot be based on a unilaterally imposed boundary, but must be established in an agreement and should represent an equitable solution.”

Economic zones can also be claimed by islands, making the dispute “extremely difficult, particularly because of the location of the islands and the longstanding rivalry between the two states,” she said. Disagreement over Cyprus “further complicated” the issue.

Mr Rende said Turkey’s position was that the Greek Cypriot administration “does not represent in law or fact Turkish Cypriots or the island as a whole and it follows that they’re not entitled to conclude any agreement on behalf of Turkish Cypriots.”

Turkish complaints also focus on the Greek island of Kastellorizo, known as Meis in Turkish, which lies just 2 kilometres off Turkey’s southern coast.

“Greece claims 40,000 square kilometres of maritime jurisdiction area due to this tiny island,” tweeted Cagatay Erciyes, a senior Turkish foreign ministry official.

Turkey has sought a dramatic expansion of its blue water naval presence and has been linked to planned naval bases in northern Cyprus and Libya. Plans for a base on Sudan’s Red Sea coast were only abandoned with the change of regime in the country last year.

Michael Tanchum, a senior fellow at the Austrian Institute for European and Security Policy, said the discovery of gas had seen the Eastern Mediterranean emerge as a “nexus of international flashpoints”.

Turkey’s efforts to extend its influence in Africa and the Red Sea region brought it into conflict with both France and Egypt, he added.

Blue Homeland reflects official frustration at the situation under international law and a growing internal belief that foreign powers are happy to “imprison” Turkey with an unfair settlement, according to Adm Gurdeniz.

“Overall, we’re talking about 150,000 square kilometres of Turkey’s continental shelf being stolen," he said. “Turkey’s new geopolitical realities are changing and our friends and allies should understand this. We have to find a middle way.”

RESULTS

Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)

Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)

Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)

Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)

Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)

Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)

Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)

Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)

Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)

Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)

Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Hoopla%3Cbr%3E%3Cstrong%3EDate%20started%3A%20%3C%2Fstrong%3EMarch%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Jacqueline%20Perrottet%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2010%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%3Cbr%3E%3Cstrong%3EInvestment%20required%3A%3C%2Fstrong%3E%20%24500%2C000%3C%2Fp%3E%0A
The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Floward%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%2C%20Saudi%20Arabia%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EAbdulaziz%20Al%20Loughani%20and%20Mohamed%20Al%20Arifi%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EE-commerce%0D%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3EAbout%20%24200%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EAljazira%20Capital%2C%20Rainwater%20Partners%2C%20STV%20and%20Impact46%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E1%2C200%3C%2Fp%3E%0A
ELIO

Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett

Directors: Madeline Sharafian, Domee Shi, Adrian Molina

Rating: 4/5

Bangladesh tour of Pakistan

January 24 – First T20, Lahore

January 25 – Second T20, Lahore

January 27 – Third T20, Lahore

February 7-11 – First Test, Rawalpindi

April 3 – One-off ODI, Karachi

April 5-9 – Second Test, Karachi

GROUPS

Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)

Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
John%20Wick%3A%20Chapter%204
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Chad%20Stahelski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Keanu%20Reeves%2C%20Laurence%20Fishburne%2C%20George%20Georgiou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A

The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

WITHIN%20SAND
%3Cp%3EDirector%3A%20Moe%20Alatawi%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Ra%E2%80%99ed%20Alshammari%2C%20Adwa%20Fahd%2C%20Muhand%20Alsaleh%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

 

 

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%203.0-litre%20six-cylinder%20turbo%20(BMW%20B58)%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20340hp%20at%206%2C500rpm%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20500Nm%20from%201%2C600-4%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20ZF%208-speed%20auto%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%204.2sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20267kph%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh462%2C189%3Cbr%3E%3Cstrong%3EWarranty%3A%3C%2Fstrong%3E%2030-month%2F48%2C000k%3C%2Fp%3E%0A
Quick%20facts
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