US Special Envoy to Yemen Tim Lenderking has arrived in Saudi Arabia to discuss efforts to end Yemen’s civil war. Image: AFP
US Special Envoy to Yemen Tim Lenderking has arrived in Saudi Arabia to discuss efforts to end Yemen’s civil war. Image: AFP
US Special Envoy to Yemen Tim Lenderking has arrived in Saudi Arabia to discuss efforts to end Yemen’s civil war. Image: AFP
US Special Envoy to Yemen Tim Lenderking has arrived in Saudi Arabia to discuss efforts to end Yemen’s civil war. Image: AFP

Iran and Yemen in focus as senior US diplomats head to region


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US Special Envoy for Yemen Tim Lenderking has arrived in Saudi Arabia to discuss efforts to end Yemen's civil war and ease the flow of aid to the ravaged country, as other senior US officials are set to visit the region to give updates on the indirect negotiations under way with Iran.

Mr Lenderking, who will also visit Oman, will meet Saudi officials for talks focusing "on ensuring the regular and unimpeded delivery of commodities and humanitarian assistance throughout Yemen, promoting a lasting ceasefire and transitioning the parties to a political process," the US State Department said.

Since taking office in January, President Joe Biden has made Yemen a priority and he appointed Mr Lenderking as the first envoy to the country to help revive stalled UN efforts to end the conflict.

Yemen is currently suffering from the world's worst humanitarian crisis, according to the UN, with about 80 per cent of the country's 29 million people requiring aid while 13 million face starvation.

The war started in 2015 when the Iran-aligned Houthi rebels took control of the capital, ousting the internationally recognised government. A Saudi-led military coalition intervened at the government’s request.

The National has confirmed that a separate delegation led by senior White House and State Department officials Brett McGurk and Derek Chollet will be making its first visit to the region in the coming days.

“A senior inter-agency delegation will be travelling over the coming week to discuss a number of important matters related to US national security and ongoing efforts towards a de-escalation of tension in the Middle East region,” a US official said.

A source said the delegation would visit Saudi Arabia and the UAE to discuss the status of the Iran talks, while Reuters reported the tentative itinerary also included Egypt and Jordan.

A US delegation in Vienna is currently holding indirect talks with Iran in a bid to bring Washington back into the nuclear deal that former president Donald Trump abandoned in 2018.

The Biden administration is considering a near wholesale rollback of some of the most stringent Trump-era sanctions imposed on Iran in a bid to bring Tehran back into compliance with the accord, The Associated Press reported.

Diplomats have said a concrete result from the talks could come within weeks.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

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Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

All Black 39-12 British & Irish Lions

Lions tour fixtures

3 JuneProvincial BarbariansWon 13-7

7 JuneBluesLost 22-16

10 JuneCrusadersWon 12-3

13 JuneHighlandersLost 23-22

17 JuneMaori All BlacksWon 32-10

20 JuneChiefsWon 34-6

24 JuneNew ZealandLost 30-15

27 JuneHurricanes

1 JulyNew Zealand

8 JulyNew Zealand

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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The specs: 2018 Jeep Grand Cherokee Trackhawk


Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

UAE currency: the story behind the money in your pockets