Washington's first special envoy for Palestinian Affairs has used his debut remarks to say that establishing relations between Israel and its Arab neighbours “is not a substitute” for “lifting up Palestinian lives”.
Negotiated under president Donald Trump, the 2020 Abraham Accords saw the UAE and Bahrain sign their first agreements, with Israel. Morocco and Sudan joined later.
“The Abraham Accords have enabled Arab governments to more closely engage with the government of Israel … they're not in any way a substitute for the important work that needs to be done to lift up Palestinian lives and to advance Israel-Palestinian peace,” said US Special Representative for Palestinian Affairs Hady Amr on Wednesday.
US President Joe Biden's administration vowed to expand those historic agreements in its national security strategy, amid criticism that the accords ignored the plight of Palestinians.
Mr Amr said the creation of his new role is “unprecedented” in Washington's efforts to bolster engagement with Palestinian issues.
“This move is completely consistent with the Biden administration's commitment to strengthen US engagement with the Palestinian people,” he said.
Mr Amr assumed his new role just after one of the bloodiest days in months of violence in the West Bank.
Israeli troops shot and killed a Palestinian man during a Tuesday operation in the occupied West Bank, raising to five the number of Palestinians killed in less than 24 hours of fighting. A female Israeli soldier was also seriously wounded when she was rammed by a car.
It is the latest in an escalating bout of violence in the aftermath of a Jerusalem bombing that killed two Israelis last week.
Mr Amr told reporters on Wednesday that Washington is “deeply aware of the tragic loss of life” in the West Bank and East Jerusalem, and would not speculate on how a new historically right-wing Israeli government is going to engage with the issue.
“We are going to stay focused on our goal of working towards and advancing towards equal measures of security, freedom, and justice for Israelis and Palestinians alike,” he said.
The special representative also stressed he is committed to opening a consulate general in Jerusalem.
Israel remains Washington's closest ally in the region.
More than half of all foreign military aid that Mr Biden requested for the fiscal year of 2022 was earmarked for Israel, the Council of Foreign Relations said.
Under a 2016 memorandum, Washington is committed to providing nearly $4 billion to Israel each year, including $500 million for missile defence.
Following the Israel-Hamas conflict last year, the US provided an extra $1 billion in missile defence funding.
Mr Amr assumed the role of Special Representative for Palestinian Affairs, an unprecedented new office within US government, this month after serving as the Deputy Assistant Secretary of State for Israeli and Palestinian Affairs and on former secretary of state John Kerry’s team working on Israeli-Palestinian negotiations.
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
