The Middle East, where the US military is currently deployed in three conflicts, barely got any mention in the two presidential debates between Donald Trump and Joe Biden, but is likely to see a policy pivot if the Democrats win the White House on Tuesday.
Mr Biden, 77, if elected, would bring the longest foreign policy experience for any sitting US president in recent history. Having been a member and then chair of the Senate Foreign Relations Committee for more than two decades, and later in charge of critical foreign policy portfolios as vice president to Barack Obama, Mr Biden is no stranger to international affairs.
In the Middle East, Mr Biden is known for his controversial proposal as senator to divide Iraq among its three major sects in 2006, and for having close relations with regional leaders. But if elected, experts say, the former vice president would bring changes to three critical foreign policy arenas in the Middle East: Iran, Turkey and Syria.
Return to Iran nuclear deal
Mr Biden has made it clear that he would return to the Joint Comprehensive Plan of Action (JCPOA), the 2015 nuclear deal with Iran that the Trump administration withdrew from in 2018. But such return is contingent on Iran’s compliance.
“If Iran returns to strict compliance with the nuclear deal, the United States would rejoin the agreement as a starting point for follow-on negotiations,” Mr Biden wrote in a column published by CNN last month.
Ariane Tabatabai, a Middle East fellow at the Alliance for Securing Democracy at the German Marshall Fund, described an Iran policy under Mr Biden as one that turns the page on Mr Trump’s but does not necessarily return to Mr Obama’s.
"The most significant difference [between Mr Trump and Mr Biden] in my view is one where a potential Biden administration would be in line with the Obama administration, and would seek to rebuild international consensus on Iran and work with US allies," Ms Tabatabai told The National.
But where Mr Biden might differ with the Obama years would be in addressing the regional issues that come with the Iran challenge. “A Biden administration would inherit a much different regional file and frankly, where it begins on that largely depends on what will happen between now and January 20” when the new presidential term begins, she said.
"By the time the JCPOA was reached, it was understood that the regional issues would have to wait for the next administration. Now, as the former vice president has put it, he would be looking to build on the deal by addressing the regional activities too," said Ms Tabatabai, author of No Conquest, No Defeat, a historical overview of the Islamic Republic's national security strategy.
In his column, Mr Biden said he had “no illusions about the challenges the regime in Iran poses to America's security interests, to our friends and partners and to its own people”. But it is not clear whether any US president can force regional issues to the negotiating table with Iran on its nuclear programme. The country is growing more defiant in its nuclear capabilities and has begun construction at its Natanz nuclear facility, according to satellite images.
Bigger rift with Turkey
Another challenge for a Biden presidency would be dealing with a more hostile and hawkish Turkey. In the past six months alone, President Recep Tayip Erdogan’s government has tested the Russian S-400 missile defence system, increased Turkish involvement in the Libyan and Syrian wars, challenged the EU in the East Mediterranean, and involved Ankara in the Nagorno-Karabakh conflict between Armenia and Azerbaijan.
But throughout, Turkey's president has had a warm personal relation with Mr Trump, who called him "a friend", "an ally", and "hell of a leader". According to the New York Times, Mr Erdogan recruited Trump officials to quash a lawsuit in New York against Turkey's Halkbank. The state-owned bank is now charged with embezzlement, conspiracy, money laundering, fraud and helping Iran evade sanctions.
This warm relationship is unlikely to carry on into a Biden presidency, said Aaron Stein, director of research at the Foreign Policy Research Institute.
"I anticipate some tough words for Turkey from a Biden administration," Mr Stein told The National. He said a Biden presidency would start enforcing sanctions on Ankara under CAATSA, the Countering America's Adversaries Through Sanctions Act, for its acquisition of the S-400 system. These are mandated by Congress but Mr Trump has delayed their application for 16 months.
Mr Stein did not foresee a return to the Obama years under Mr Biden. The former US president visited Istanbul during his first 100 days and maintained a good working relationship with Mr Erdogan on issues related to the Arab uprisings, Iraq, and the situation in Gaza.
But Mr Stein saw a tilt away from Turkey for Mr Biden. “He would continue to tilt towards Greece in crisis spots like the East Med, and show even more scepticism about US involvement in Syria.”
The former vice president has had a good rapport with the Kurdish leadership and minority over the years. Turkish officials were furious at Mr Biden for saying in January that he was “very concerned” about Mr Erdogan’s policy toward the Kurds in Turkey.
Calling Mr Erdogan an “autocrat”, the former vice president encouraged support to the Turkish opposition.
"What I think we should be doing is taking a very different approach to him [Erdogan] now, making it clear that we support opposition leadership … to be able to take on and defeat Erdogan. Not by a coup, not by a coup, but by the electoral process," Mr Biden told the New York Times.
Re-engagement in Syria
Another area where Mr Biden could challenge Turkey is Syria, said Charles Lister, a senior fellow at the Middle East Institute.
"A Biden administration would remain engaged in Syria, sustain and potentially re-empower the counter-ISIS mission, protect our local Syrian Democratic Forces (SDF) partners and challenge Turkey more determinedly," he told The National.
At the same time, there would be a shift from the Obama years where the Syrian conflict sprouted into a humanitarian and counterterrorism disaster. “Ultimately, I think many of the folks around the former vice president realise that under Mr Obama, the crisis in Syria was allowed to get out of hand and the effects of that have been profound – most if not all of them costly to US interests,” Mr Lister said. In a primary debate, Mr Biden did not commit to withdrawal US forces from Syria.
On the question of talking to the Assad regime, after Mr Trump sent his adviser Kash Patel to Syria over the summer to discuss the issue of hostages, Mr Lister expected a diplomatic push from Mr Biden but not engagement with Damascus. “The campaign has made it very clear that re-engagement with the regime is off the table, at least not without a UN-backed political process and a meaningful negotiated outcome,” he said.
Mr Biden's regional policy will also hinge on who he appoints to top cabinet posts. Key contenders for the secretary of state job such as former national security adviser Susan Rice, Senator Chris Murphy, Mr Biden’s aide Tony Blinken or former undersecretary of state Bill Burns, see regional priorities differently.
The former vice president is also expected, if elected, to continue Mr Trump’s Arab-Israeli normalisation push, take a tougher stance on human rights in the region, review arms sales to Saudi Arabia, and push harder stance to end the Yemen war.
What is tokenisation?
Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
GRAN%20TURISMO
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Neill%20Blomkamp%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20David%20Harbour%2C%20Orlando%20Bloom%2C%20Archie%20Madekwe%2C%20Darren%20Barnet%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
12%20restaurants%20opening%20at%20the%20hotel%20this%20month
%3Cp%3EAriana%E2%80%99s%20Persian%20Kitchen%3Cbr%3EDinner%20by%20Heston%20Blumenthal%3Cbr%3EEstiatorio%20Milos%3Cbr%3EHouse%20of%20Desserts%3Cbr%3EJaleo%20by%20Jose%20Andres%3Cbr%3ELa%20Mar%3Cbr%3ELing%20Ling%3Cbr%3ELittle%20Venice%20Cake%20Company%3Cbr%3EMalibu%2090265%3Cbr%3ENobu%20by%20the%20Beach%3Cbr%3EResonance%20by%20Heston%20Blumenthal%3Cbr%3EThe%20Royal%20Tearoom%C2%A0%3C%2Fp%3E%0A
Turkish Ladies
Various artists, Sony Music Turkey
Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
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
Australia World Cup squad
Aaron Finch (capt), Usman Khawaja, David Warner, Steve Smith, Shaun Marsh, Glenn Maxwell, Marcus Stoinis, Alex Carey, Pat Cummins, Mitchell Starc, Jhye Richardson, Nathan Coulter-Nile, Jason Behrendorff, Nathan Lyon, Adam Zampa
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4-litre%20flat-six%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E525hp%20(GT3)%2C%20500hp%20(GT4)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E465Nm%20(GT3)%2C%20450Nm%20(GT4)%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20automatic%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh944%2C000%20(GT3)%2C%20Dh581%2C700%20(GT4)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3C%2Fp%3E%0A
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
The five pillars of Islam
The specs
Engine: 3.0-litre 6-cyl turbo
Power: 374hp at 5,500-6,500rpm
Torque: 500Nm from 1,900-5,000rpm
Transmission: 8-speed auto
Fuel consumption: 8.5L/100km
Price: from Dh285,000
On sale: from January 2022
RESULTS
6.30pm: Maiden (TB) Dh 82,500 (Dirt) 1.600m
Winner: Miller’s House, Richard Mullen (jockey), Satish Seemar (trainer).
7.05pm: Maiden (TB) Dh 82,500 (D) 2,000m
Winner: Kanood, Adrie de Vries, Fawzi Nass.
7.50pm: Handicap (TB) Dh 82,500 (D) 1,600m
Winner: Gervais, Sandro Paiva, Ali Rashid Al Raihe.
8.15pm: The Garhoud Sprint Listed (TB) Dh 132,500 (D) 1,200m
Winner: Important Mission, Royston Ffrench, Salem bin Ghadayer.
8.50pm: The Entisar Listed (TB) Dh 132,500 (D) 2,000m
Winner: Firnas, Xavier Ziani, Salem bin Ghadayer.
9.25pm: Conditions (TB) Dh 120,000 (D) 1,400m
Winner: Zhou Storm, Connor Beasley, Ali Rashid Al Raihe.
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
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
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
BULKWHIZ PROFILE
Date started: February 2017
Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)
Based: Dubai, UAE
Sector: E-commerce
Size: 50 employees
Funding: approximately $6m
Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait
Zayed Sustainability Prize
PROVISIONAL FIXTURE LIST
Premier League
Wednesday, June 17 (Kick-offs uae times) Aston Villa v Sheffield United 9pm; Manchester City v Arsenal 11pm
Friday, June 19 Norwich v Southampton 9pm; Tottenham v Manchester United 11pm
Saturday, June 20 Watford v Leicester 3.30pm; Brighton v Arsenal 6pm; West Ham v Wolves 8.30pm; Bournemouth v Crystal Palace 10.45pm
Sunday, June 21 Newcastle v Sheffield United 2pm; Aston Villa v Chelsea 7.30pm; Everton v Liverpool 10pm
Monday, June 22 Manchester City v Burnley 11pm (Sky)
Tuesday, June 23 Southampton v Arsenal 9pm; Tottenham v West Ham 11.15pm
Wednesday, June 24 Manchester United v Sheffield United 9pm; Newcastle v Aston Villa 9pm; Norwich v Everton 9pm; Liverpool v Crystal Palace 11.15pm
Thursday, June 25 Burnley v Watford 9pm; Leicester v Brighton 9pm; Chelsea v Manchester City 11.15pm; Wolves v Bournemouth 11.15pm
Sunday June 28 Aston Villa vs Wolves 3pm; Watford vs Southampton 7.30pm
Monday June 29 Crystal Palace vs Burnley 11pm
Tuesday June 30 Brighton vs Manchester United 9pm; Sheffield United vs Tottenham 11.15pm
Wednesday July 1 Bournemouth vs Newcastle 9pm; Everton vs Leicester 9pm; West Ham vs Chelsea 11.15pm
Thursday July 2 Arsenal vs Norwich 9pm; Manchester City vs Liverpool 11.15pm