Brian Hook, the US Special Representative for Iran, testifies before a House Foreign Affairs Subcommittee on the Middle East, North Africa, and International Terrorism hearing at the Capitol in Washington, DC on June 19, 2019. AFP
Brian Hook, the US Special Representative for Iran, testifies before a House Foreign Affairs Subcommittee on the Middle East, North Africa, and International Terrorism hearing at the Capitol in Washington, DC on June 19, 2019. AFP
Brian Hook, the US Special Representative for Iran, testifies before a House Foreign Affairs Subcommittee on the Middle East, North Africa, and International Terrorism hearing at the Capitol in Washington, DC on June 19, 2019. AFP
Brian Hook, the US Special Representative for Iran, testifies before a House Foreign Affairs Subcommittee on the Middle East, North Africa, and International Terrorism hearing at the Capitol in Washin

US envoy for Iran heads to the Gulf to 'share intelligence on threats'


Joyce Karam
  • English
  • Arabic

Brian Hook, US Special Representative for Iran, will head to the Gulf on Wednesday to discuss the ongoing tension with Iran whom he believes, “without any question”, is behind the attacks on six oil tankers in the region.

Mr Hook will be visiting Saudi Arabia, the United Arab Emirates, Kuwait, the Sultanate of Oman, and the Kingdom of Bahrain in weeklong trip where he will hold bilateral meetings with government officials. Qatar, who has been critical of US sanctions on Iran and withdrew its support for the Arab League statement condemning Iranian behaviour, is the only Gulf Cooperation Council country that is not on Mr Hook’s itinerary.

The State Department said Mr Hook “will discuss Iran’s regional aggression” and plans to share additional US intelligence on the range of active threats Iran currently poses to the region.

It reiterated the US commitment to safeguard “freedom of navigation and deter Iranian threats to international trade and shipping.”

Deputy Assistant Secretary of State for Arabian Gulf Affairs Tim Lenderking has also visited the Gulf this month.

Ahead of his trip, Mr Hook told Congress on Wednesday that “those who have seen the [US] intelligence, all come away without any question Iran is behind these attacks.”

Without specifying the nature of intelligence collected by the US, Mr Hook said: “I can also say that a senior IRGC (Islamic Revolutionary Guard Corps) official confirmed that personnel, IRGC personnel, had completed two actions.”

He said the increase in US military presence in the region and deployment of aircraft carrier, two destroyers, B-52 bombers, and now an extra 1000 troops, was to help deter Iran from carrying a large scale attack.

“We think that has helped to decrease the risk of miscalculation,” he said.

He insisted, however, that the US is not seeking military action with Iran. “No one should be uncertain about our desire for peace or our readiness to normalise relations,” Mr Hook told the Foreign Affairs committee in the House.

But the US official did not rule out the use of the Authorisation for the Use of Military Force (AUMF) law from 2001 as basis for war against Iran if the administration chooses to. The AUMF was used to launch the war in Afghanistan after the attacks of 11 September 2001.

“We will do everything that we are required to do with respect to congressional war powers,” he said.

Mr Hook will head to France after the GCC trip where he will meet on June 27 representatives from the United Kingdom, Germany, and France to discuss Iran.

All three European nations are trying to save the Iran nuclear deal as Tehran threatens to break the uranium stockpile limit next week. Germany’s Chancellor Angela Merkel said there was "strong evidence" Iran carried the attacks in the Gulf of Oman, while Britain has said it’s “almost certain” that Iran is responsible.

France dispatched its Presidential Adviser Emmanuel Bonne to Iran on Wednesday, an official told Reuters, with a goal of de-escalating tensions in the region.

The Emir of Kuwait, Sheikh Sabah Al Ahmad Al Jaber Al Sabah, began a rare visit to Iraq on Wednesday to discuss bilateral co-operation and keeping peace in the region. Sheikh Al Sabah was received by Iraqi President Barham Salih, and will be meeting Iraqi Prime Minister Adel Abd Al Mahdi, in a first visit of its kind since 2012.

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1987

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1921

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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

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