US President Joe Biden delivers a foreign policy address as Vice President Kamala Harris and Secretary of State Antony Blinken listen during a visit to the State Department in Washington, February 4, 2021. REUTERS
US President Joe Biden delivers a foreign policy address as Vice President Kamala Harris and Secretary of State Antony Blinken listen during a visit to the State Department in Washington, February 4, 2021. REUTERS
US President Joe Biden delivers a foreign policy address as Vice President Kamala Harris and Secretary of State Antony Blinken listen during a visit to the State Department in Washington, February 4, 2021. REUTERS
US President Joe Biden delivers a foreign policy address as Vice President Kamala Harris and Secretary of State Antony Blinken listen during a visit to the State Department in Washington, February 4,

Yemen takes centre stage as Biden’s Middle East priority


  • English
  • Arabic

President Joe Biden used his first major foreign policy address in office to fulfil his campaign pledge to end US support for the Saudi-led coalition fighting the Iran-backed Houthi rebels in Yemen.

Mr Biden's announcement on Thursday that the US would end all support for the coalition's operation is a stark turnaround in Washington's stance on the six-year civil war.

He was vice president when the Obama administration agreed to back the Saudi-led coalition’s campaign and bolster Yemen’s internationally recognised government against the Houthi rebels.

That support included logistical, intelligence, targeting and mid-air refuelling support for the Saudi-led campaign.

At the time, there was little opposition from Washington’s foreign policy establishment against US involvement in the war, and a vote to block arms sales to Saudi Arabia during the conflict failed by 71-27 in the Senate.

But under former president Donald Trump, opposition to US involvement in the war intensified, with anti-war advocacy groups lobbying Congress to force him to end US support for the conflict.

Several former Obama administration officials who first supported the coalition joined the anti-war advocacy efforts through a non-profit organisation called National Security Action.

National Security Adviser Jake Sullivan sat on National Security Action's advisory board before joining the Biden White House.

The lobbying was fruitful. Under the Trump administration, Congress passed bipartisan bills to end US involvement in the Yemen war and blocked an $8 billion arms sale to Saudi Arabia and the UAE.

Mr Trump ultimately vetoed all four bills, but his administration did end mid-air refuelling to the Saudi coalition in 2018 amid a growing congressional backlash.

However, the logistical, targeting and intelligence support remained in place throughout the rest of his presidency.

And while the Biden administration initiated a review of US relations with Saudi Arabia, including a temporary freeze on the Trump administration's last-minute arms sales to Riyadh, the president said that the US was committed to defending the kingdom against threats from Iran and its regional proxies.

“Saudi Arabia faces missile attacks, UAV strikes and other threats from Iranian-supplied forces in multiple countries,” Mr Biden said.

“We’re going to continue to help Saudi Arabia defend its sovereignty and its territorial integrity and its people.”

Saudi Arabia welcomed Mr Biden's "commitment to co-operate with the kingdom to defend its sovereignty and counter threats against it", in a statement released on the official Saudi Press Agency.

It also reiterated its commitment to finding a political solution to end the Yemen conflict.

Aside from Yemen, Mr Biden made no mention of other regional conflicts, such as that in Libya.

He also failed to touch on Iraq, Syria and Afghanistan, where US troops are stationed.

Mr Biden made no mention of the Arab-Israeli conflict, countering terrorism or the Iran nuclear deal.

This is in stark contrast to his predecessors. George W Bush made the war on Al Qaeda an early priority, as did Barack Obama on the Palestinian-Israeli conflict and Iran nuclear negotiations, and Mr Trump made early moves to counter Iran.

For the Biden administration, ending US offensive support in Yemen is a goal that has bipartisan backing in Congress and fulfils a campaign promise.

It is low-hanging fruit in comparison with the Syrian conflict, Iran nuclear negotiations or talks with the Taliban in Afghanistan.

The National  reported on Thursday that the administration is re-evaluating its Syria policy, although naming an envoy to the country, unlike Tim Lenderking's recent appointment as envoy to Yemen, will have to wait.

Mr Biden, without mentioning the Trump administration specifically, also tried to emphasise the sharp contrast with the previous approach to the Middle East.

He has not yet called any Middle East leader, including Israeli Prime Minister Benjamin Netanyahu.

While he pledged to continue work on the Abraham Accord, Mr Biden is not giving priority to Arab-Israeli negotiations.

Instead, the speech confirmed the US focus and swing to global priorities such as the rising influence of China, confronting Russia and mending ties with Nato allies.

At the same time, the speech did not signal US abandonment of traditional commitments in the Middle East.

Mr Biden did not announce partial withdrawals of troops from the region, sought by Mr Trump, and is instead suspending those to Germany and Afghanistan pending a review.

The speech offered a preliminary view of US priorities in the Middle East but ones that fit an American audience and remain in synch with Mr Biden’s domestic policies.

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Sly%20Cooper%20and%20the%20Thievius%20Raccoonus
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Sucker%20Punch%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%202%20to%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A