• Soviet leader Mikhail Gorbachev, left, shakes hands with Ronald Reagan, the US president at the time, at the Geneva conference in November 1985. AP
    Soviet leader Mikhail Gorbachev, left, shakes hands with Ronald Reagan, the US president at the time, at the Geneva conference in November 1985. AP
  • Reagan and Gorbachev meet for the first time before summit talks at the villa Fleur D'Eau at Versoix near Geneva, Switzerland, on November 19, 1985. AP
    Reagan and Gorbachev meet for the first time before summit talks at the villa Fleur D'Eau at Versoix near Geneva, Switzerland, on November 19, 1985. AP
  • Reagan and Gorbachev during their first summit in Geneva. Reuters
    Reagan and Gorbachev during their first summit in Geneva. Reuters
  • Reagan and Gorbachev at the first summit in Geneva. EPA
    Reagan and Gorbachev at the first summit in Geneva. EPA
  • Gorbachev arrives at Keflavik Airport on October 9, 1986, in Reykjavik, Iceland, for several sessions of talks with Reagan. AP
    Gorbachev arrives at Keflavik Airport on October 9, 1986, in Reykjavik, Iceland, for several sessions of talks with Reagan. AP
  • Gorbachev and Reagan talk during their meeting in Reykjavik. AP
    Gorbachev and Reagan talk during their meeting in Reykjavik. AP
  • Reagan and Gorbachev during the summit in Reykjavik. Getty Images
    Reagan and Gorbachev during the summit in Reykjavik. Getty Images
  • As a supporter of the de-Stalinisation programmes of his predecessor Nikita Khrushchev, Gorbachev initiated numerous reforms during his tenure. EPA
    As a supporter of the de-Stalinisation programmes of his predecessor Nikita Khrushchev, Gorbachev initiated numerous reforms during his tenure. EPA
  • Reagan and Gorbachev sign the Intermediate-Range Nuclear Forces (INF) treaty at the White House in Washington on December 8, 1987. Reuters
    Reagan and Gorbachev sign the Intermediate-Range Nuclear Forces (INF) treaty at the White House in Washington on December 8, 1987. Reuters
  • Gorbachev and Reagan sign the treaty, which eliminated US and Soviet intermediate-range and shorter-range nuclear missiles. AFP
    Gorbachev and Reagan sign the treaty, which eliminated US and Soviet intermediate-range and shorter-range nuclear missiles. AFP
  • Reagan and Gorbachev exchange pens during the treaty-signing ceremony at the White House. AP
    Reagan and Gorbachev exchange pens during the treaty-signing ceremony at the White House. AP
  • Gorbachev and Reagan share smiles after toasting each other during a dinner hosted at the Soviet embassy in Washington. AFP
    Gorbachev and Reagan share smiles after toasting each other during a dinner hosted at the Soviet embassy in Washington. AFP
  • FILE - U. S. President Ronald Reagan, right, talks with Soviet leader Mikhail Gorbachev during arrival ceremonies at the White House where the superpowers begin their three-day summit talks in Washington, D. C. , Tuesday, Dec. 8, 1987. Russian news agencies are reporting that former Soviet President Mikhail Gorbachev has died at 91. The Tass, RIA Novosti and Interfax news agencies cited the Central Clinical Hospital. (AP Photo / Boris Yurchenko, File)
    FILE - U. S. President Ronald Reagan, right, talks with Soviet leader Mikhail Gorbachev during arrival ceremonies at the White House where the superpowers begin their three-day summit talks in Washington, D. C. , Tuesday, Dec. 8, 1987. Russian news agencies are reporting that former Soviet President Mikhail Gorbachev has died at 91. The Tass, RIA Novosti and Interfax news agencies cited the Central Clinical Hospital. (AP Photo / Boris Yurchenko, File)
  • Gorbachev and Reagan speak to the press in Washington on December 8, 1987. AP
    Gorbachev and Reagan speak to the press in Washington on December 8, 1987. AP
  • Reagan and Gorbachev talk during a walk in Red Square in Moscow, the former Soviet Union, on May 31, 1988. AP
    Reagan and Gorbachev talk during a walk in Red Square in Moscow, the former Soviet Union, on May 31, 1988. AP
  • Reagan and Gorbachev don cowboy hats while enjoying a moment at Reagan's Rancho del Cielo, near Santa Barbara, California, in May 1992. AP
    Reagan and Gorbachev don cowboy hats while enjoying a moment at Reagan's Rancho del Cielo, near Santa Barbara, California, in May 1992. AP
  • Reagan takes Gorbachev for a drive to tour the ranch. Reuters
    Reagan takes Gorbachev for a drive to tour the ranch. Reuters
  • Gorbachev and his wife, Raisa, with Reagan and his wife, Nancy, at the ranch in the Santa Ynez Mountains. Reuters
    Gorbachev and his wife, Raisa, with Reagan and his wife, Nancy, at the ranch in the Santa Ynez Mountains. Reuters
  • Gorbachev pauses in front of Reagan's casket during his funeral in the Capitol Rotunda in Washington, June 10, 2004. EPA
    Gorbachev pauses in front of Reagan's casket during his funeral in the Capitol Rotunda in Washington, June 10, 2004. EPA

Mikhail Gorbachev and Ronald Reagan: an unlikely friendship


Kyle Fitzgerald
  • English
  • Arabic

Ronald Reagan and his administration were sceptical of Mikhail Gorbachev when he became leader of the Soviet Union in 1985, but numerous high-profile meetings led to the development of a unique friendship between the two leaders that helped end the Cold War.

The former US president once bemoaned how he had struggled to develop relationships with Soviet leaders because “they kept dying on me”. But in Gorbachev, Reagan found a man different from his predecessors.

“It was General Secretary Gorbachev with whom President Reagan would finally have that long-sought opportunity to form a relationship which led to a lessening of tension between Washington and Moscow, and eventually to meaningful arms reduction,” said Fred Ryan, chairman of the board of the The Reagan Foundation and Institute.

A series of summits beginning in 1985 forged a personal connection between Reagan and Gorbachev, eventually culminating in an agreement on nuclear arms control.

The first meeting between the two leaders, in Geneva in 1985, was key for building trust, even though no major progress on nuclear disarmament was made.

“I did not know when I left for that meeting in Geneva, I would eventually call Mikhail Gorbachev a friend. I did not know what to expect,” Reagan later wrote in his autobiography.

Their 1986 summit in Reykjavik, Iceland, ended when arms control discussions broke down after Reagan refused to drop his Strategic Defensive Initiative — nicknamed the “Star Wars” programme.

Though the talks abruptly collapsed, the progress leading up to the summit resulted in the 1987 Intermediate-Range Nuclear Forces Treaty, which marked the first time the US and Soviet Union agreed to reduce their nuclear arsenals.

Gorbachev himself credited the Reykjavik Summit as a turning point in the Cold War.

Subsequent summits in Moscow and Washington, along with dozens of letters exchanged between the two leaders, cemented the friendship between the actor-turned-politician and the communist stalwart.

Reagan used to delight in telling jokes about Soviet Russia, sometimes describing Gorbachev as having enjoyed the humour.

In his final year in office, Reagan said Gorbachev “deserves most of the credit” for the cooling of Soviet-US tension.

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The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Boulder shooting victims

• Denny Strong, 20
• Neven Stanisic, 23
• Rikki Olds, 25
• Tralona Bartkowiak, 49
• Suzanne Fountain, 59
• Teri Leiker, 51
• Eric Talley, 51
• Kevin Mahoney, 61
• Lynn Murray, 62
• Jody Waters, 65

Story%20behind%20the%20UAE%20flag
%3Cp%3EThe%20UAE%20flag%20was%20first%20unveiled%20on%20December%202%2C%201971%2C%20the%20day%20the%20UAE%20was%20formed.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIt%20was%20designed%20by%20Abdullah%20Mohammed%20Al%20Maainah%2C%2019%2C%20an%20Emirati%20from%20Abu%20Dhabi.%C2%A0%3C%2Fp%3E%0A%3Cp%3EMr%20Al%20Maainah%20said%20in%20an%20interview%20with%20%3Cem%3EThe%20National%3C%2Fem%3E%20in%202011%20he%20chose%20the%20colours%20for%20local%20reasons.%C2%A0%3C%2Fp%3E%0A%3Cp%3EThe%20black%20represents%20the%20oil%20riches%20that%20transformed%20the%20UAE%2C%20green%20stands%20for%20fertility%20and%20the%20red%20and%20white%20colours%20were%20drawn%20from%20those%20found%20in%20existing%20emirate%20flags.%3C%2Fp%3E%0A
The specs: 2018 Renault Koleos

Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km

Book%20Details
%3Cp%3E%3Cem%3EThree%20Centuries%20of%20Travel%20Writing%20by%20Muslim%20Women%3C%2Fem%3E%3Cbr%3E%3Cstrong%3EEditors%3A%20%3C%2Fstrong%3ESiobhan%20Lambert-Hurley%2C%20Daniel%20Majchrowicz%2C%20Sunil%20Sharma%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3EIndiana%20University%20Press%3B%20532%20pages%3Cbr%3E%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

On Instagram: @WithHopeUAE

Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”

UAE-based players

Goodlands Riders: Jamshaid Butt, Ali Abid, JD Mahesh, Vibhor Shahi, Faizan Asif, Nadeem Rahim

Rose Hill Warriors: Faraz Sheikh, Ashok Kumar, Thabreez Ali, Janaka Chathuranga, Muzammil Afridi, Ameer Hamza

Financial considerations before buying a property

Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.

“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says. 

Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.

Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier. 

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The bio

Favourite vegetable: Broccoli

Favourite food: Seafood

Favourite thing to cook: Duck l'orange

Favourite book: Give and Take by Adam Grant, one of his professors at University of Pennsylvania

Favourite place to travel: Home in Kuwait.

Favourite place in the UAE: Al Qudra lakes

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Electoral College Victory

Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate. 

 

Popular Vote Tally

The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.

SPECS
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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
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

Updated: August 31, 2022, 6:32 PM