WASHINGTON // In a rare Oval Office address, president Barack Obama vowed the United States would overcome a new phase of the terror threat that seeks to “poison the minds” of people around the world, as he sought to reassure Americans shaken by recent attacks in Paris and California.
The president’s speech on Sunday night followed Wednesday’s shooting in San Bernardino, California, that killed 14 people and wounded 21. Authorities say a couple carried out the attack and the wife pledged allegiance to ISIL and its leader in a Facebook post.
“I know that after so much war, many Americans are asking whether we are confronted by a cancer that has no immediate cure,” he said. “The threat from terrorism is real, but we will overcome it.”
Mr Obama said in his 13-minute address that while there was no evidence the shooters were directed by a terror network overseas or part of a broader plot, and that “the two of them had gone down the dark path of radicalisation”.
In speaking from the Oval Office, Mr Obama turned to a tool of the presidency that he has used infrequently. His decision to speak in prime time reflected the White House’s concern that his message on the recent attacks hasn’t broken through, particularly in the midst of a heated presidential campaign.
Yet Mr Obama’s speech was likely to leave his critics unsatisfied. He announced no significant shift in US strategy and offered no new policy prescriptions for defeating ISIL, underscoring both his confidence in his current approach and the lack of easy options for countering the extremist group.
Congress has been unable to coalesce behind any plan to authorise more force against ISIL, and the administration’s proposal has languished since February.
Mr Obama repeated his long-standing opposition to an American-led ground war in the Middle East and made no mention of the more aggressive action others have suggested, including enforcing a no-fly zone and safe corridors in Syria.
“Our success won’t depend on tough talk, or abandoning our values or giving in to fear,” he said. “Instead, we will prevail by being strong and smart, resilient and relentless.”
The president’s critics – and increasingly, some members of his own party – have questioned his strategy. Hours before he spoke, Hillary Clinton – his former secretary of state and the frontrunner for the Democratic presidential nomination – said the US is “not winning” the fight against ISIL.
Mr Obama has insisted that ISIL is contained in Iraq and Syria. However, the group has set its sights elsewhere in the world, launching attacks in Lebanon and Turkey and downing a Russia airliner over Egypt.
The November 13 attacks in Paris marked the group’s most aggressive actions in Europe, a coordinated effort that left 130 people dead and wounded hundreds more.
Last week, the terror threat drew even closer for Americans when the couple – a 29-year-old woman originally from Pakistan and her 28-year-old American-born husband – launched an attack in San Bernardino.
Republican house speaker Paul Ryan dismissed the president’s address as “a half-hearted attempt to defend and distract from a failing policy”.
Mr Obama did call for cooperation between private companies and law enforcement to ensure potential attackers cannot use technology to evade detection. He also urged congress to pass new force authorisation for military actions under way against ISIL in Iraq and Syria, and to approve legislation to bar guns from being sold to people prohibited from flying on planes in the US for terrorist concerns.
The president’s most specific policy announcement was to order the departments of state and homeland security to review the fiance visa programme that the female shooter in California used to enter the US. He also reiterated his call for broader gun control legislation.
“What we can do, and must do, is make it harder for them to kill,” he said.
* Associated Press
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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More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
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