The US State Department on Tuesday announced its intention to sell up to 50 F-35 jets to the United Arab Emirates, setting the nation on its way to becoming the first Arab country to acquire one of the most advanced weapons systems yet built.
Manufactured by Lockheed Martin, the F-35 is America's next-generation stealth fighter jet. The sale of 50 of these jets is valued at $10.4 billion.
The sale was a "recognition of our deepening relationship and the UAE’s need for advanced defence capabilities to deter and defend itself against heightened threats from Iran," Secretary of State Mike Pompeo said.
"The proposed sale will make the UAE even more capable and interoperable with US partners in a manner fully consistent with America’s longstanding commitment to ensuring Israel’s qualitative military edge," he said.
As well as the F-35, the State Department also notified Congress on plans to sell other sophisticated systems to the UAE, estimated to cost $23.37 billion.
"This proposed sale [of the F-35s] will support the foreign policy and national security of the United States by helping to improve the security of an important regional partner. The UAE has been, and continues to be, a vital US partner for political stability and economic progress in the Middle East," the State Department said.
"The UAE has demonstrated a commitment to modernising its military and will have no difficulty absorbing these aircraft into their armed forces. The proposed sale of this equipment and support represents a significant increase in capability and will alter the regional military balance," it said.
The UAE Embassy in Washington said on Tuesday, the sale of the F-35 "is consistent with the US National Defence Strategy to build and expand America's network of alliances and partnerships to share the burden of collective security".
"The UAE needs a fifth generation fighter to protect the nation, to maintain an advantage over increasingly sophisticated adversaries, and to advance the collective security interests of the US and its partners in the region".
"The F-35 will be an upgrade to the US-supplied F-16 which President Clinton first approved for sale to the UAE in 2000. The UAE has deployed the F-16 in support of multiple US-led counter-terrorism, freedom of navigation, and stabilisation missions in Afghanistan, Syria and around the Arabian Gulf and Peninsula," the embassy said.
Earlier this month, UAE Ambassador to the US, Minister of State Yousef Al Otaiba, told The National that the country had been trying to acquire the F-35 for six years but while the movement on the issue now was tied to the Abraham Accord, which established relations between the UAE and Israel, it was not a result of it.
“There are other items that we've been trying to acquire since [US President George] Bush was in office. So, these are things that we have operational requirements for, that have simply been held up, largely because of either [Israel’s] qualitative military edge or other release ability issues. We've now, I think, cleared this bottleneck,” he said.
The Abraham Accord, which was signed at the White House in September, "open up the aperture of us trying to get more sophisticated defence equipment".
Such moves were key as regional countries become more central to ensuring security and stability of the Middle East.
“More countries are becoming more independent, taking more of the responsibility and the burden of the region,” Mr Al Otaiba said.
“And whether it's F-35s or enhanced trade and increased investment with regional partners, more countries are going to carry more of the load themselves. It is important for the US to understand that we are taking our area and security very seriously”.
A State Department official said on Tuesday that "security co-operation and defence trade are powerful tools of American diplomacy contributing to decades of international peace and security".
"The UAE’s historic agreement to normalise relations with the Israel under the Abraham Accords offers significant opportunities to positively transform the region’s strategic landscape. Our adversaries, especially those in Iran, know this and will stop at nothing to disrupt this shared success."
President Donald Trump has supported the move publicly. “I would have no problem in selling them the F-35, I would have absolutely no problem,” Mr Trump told Fox News in September.
He also pushed for a rapid process. “We’ve never had a dispute with [the] UAE; they’ve always been on our side. And that process is moving along – I think hopefully rapidly,” Mr Trump said.
Congress will now have 30 days to review the sale, even if its approval is not required for the sale to go through.
Leaders from both parties have, however, expressed their intent to conduct such a review.
Israel’s qualitative military edge in the region appears to be a priority for Congressional leaders. The US has an obligation to ensure that Israel's military has the most advanced systems to keep its forces technologically ahead of any other in the region.
“We in Congress have an obligation to review any US arm sales package linked to the deal… As we help our Arab partners defend against growing threats, we must continue ensuring that Israel’s qualitative military edge remains unchallenged,” then-Senate majority leader Mitch McConnell said in September.
Then-House Speaker Nancy Pelosi, a Democrat, echoed a similar sentiment. “The US Congress, on a bipartisan basis, will be watching and monitoring to ensure that Israel can maintain its qualitative military edge in the region,” she said.
Israel's defence chief Benny Gantz visited Washington in October and met his then counterpart Mark Esper to discuss the sale and Israel's military advantage.
The US agreed to supply new equipment to Israel to ensure that any it maintains the lead technologically.
“Since the US is upgrading Israel’s military capability and is maintaining Israel’s qualitative military edge, Israel will not oppose the sale of these systems to the UAE,” a joint US-Israeli statement said after the visit.
On Tuesday, the UAE Embassy in Washington said the country's "requirement for the F-35 is the same as Israel’s which has accepted US assurances to maintain its qualitative military edge."
"The UAE has already submitted its formal letter of request to the US Department of State and will work with Congress and the Administration on the review process."
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The biog
Name: James Mullan
Nationality: Irish
Family: Wife, Pom; and daughters Kate, 18, and Ciara, 13, who attend Jumeirah English Speaking School (JESS)
Favourite book or author: “That’s a really difficult question. I’m a big fan of Donna Tartt, The Secret History. I’d recommend that, go and have a read of that.”
Dream: “It would be to continue to have fun and to work with really interesting people, which I have been very fortunate to do for a lot of my life. I just enjoy working with very smart, fun people.”
Napoleon
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Results
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Rock in a Hard Place: Music and Mayhem in the Middle East
Orlando Crowcroft
Zed Books
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
SHAITTAN
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The specs
Engine: 2.0-litre 4-cyl, 48V hybrid
Transmission: eight-speed automatic
Power: 325bhp
Torque: 450Nm
Price: Dh359,000
On sale: now
