Israel's President Isaac Herzog addressed the US Congress on Wednesday, stressing “the sacred bond” between the two nations, despite tension over an Israeli plan to overhaul the nation's judicial system as well as recent violence in the occupied West Bank.
US members of Congress stood and cheered as Mr Herzog, whose role is largely ceremonial, entered the chamber.
“The sacred bond we share is unique in scope and quality, because it is based on values that reach across generations, across administrations across governments and coalition's carrying us through times of turmoil and elation,” Mr Herzog said to a standing ovation.
His speech concludes a two-day visit to Washington that has come at a delicate time in US-Israeli relations, as plans by the far-right government of Israeli Prime Minister Benjamin Netanyahu to weaken the nation's court system continues to spur a wave of mass protests.
The Israeli government on Tuesday went ahead with the second of three votes needed for the bill that would limit the Supreme Court's powers.
Mr Herzog's visit also comes weeks after Israel launched a massive military operation in Jenin that killed at least 17 and injured 100.
“I'm not oblivious to criticism among friends, including some expressed by respected members of this House,” Mr Herzog said. “I respect criticism, especially from friends, although one does not always have to accept it.”
On Tuesday, Mr Herzog met President Joe Biden and reassured him that Israel remained committed to upholding democracy.
During his speech to Congress, he echoed that message.
“Democracy is also reflected in protesters taking to the streets all across the country, to emphatically raise their voices and fervently demonstrate their points of view,” he said, directly addressing the issue of the protests, which have continued for more than six months.
On Monday, Mr Biden spoke with Mr Netanyahu and invited him to the US “sometime in the fall”, officials said, ending months of speculation over when such a meeting would take place.
But the Biden administration would not say if the meeting would take place at the White House, as would be expected. No date was announced.
Seven months ago, Mr Netanyahu swore in the most ultranationalist and right-wing government in the nation's history.
Members of his cabinet openly oppose a two-state solution to the Palestinian-Israeli conflict, which has long been the preferred solution under US-sponsored negotiations.
Representative Rashida Tlaib, the only Palestinian-American member of Congress, announced that she was boycotting Mr Herzog's speech. She was joined by several other progressive Democrats who said they would not attend.
“I'm here to tell the American people and each of you that I have great confidence in Israeli democracy,” Mr Herzog said.
“Although we are working through sour issues, just like you I know our democracy is strong and resilient … Israel has democracy in its DNA.”
After the speech to Congress, Mr Herzog was scheduled to return to the White House to meet Vice President Kamala Harris. The two leaders were expected to announce a plan to put $70 million towards climate programmes.
Mr Herzog's father, Chaim Herzog, who also served as president of Israel, addressed Congress in 1987.
The Saga Continues
Wu-Tang Clan
(36 Chambers / Entertainment One)
'Gold'
Director:Anthony Hayes
Stars:Zaf Efron, Anthony Hayes
Rating:3/5
Notable salonnières of the Middle East through history
Al Khasan (Okaz, Saudi Arabia)
Tamadir bint Amr Al Harith, known simply as Al Khasan, was a poet from Najd famed for elegies, earning great renown for the eulogy of her brothers Mu’awiyah and Sakhr, both killed in tribal wars. Although not a salonnière, this prestigious 7th century poet fostered a culture of literary criticism and could be found standing in the souq of Okaz and reciting her poetry, publicly pronouncing her views and inviting others to join in the debate on scholarship. She later converted to Islam.
Maryana Marrash (Aleppo)
A poet and writer, Marrash helped revive the tradition of the salon and was an active part of the Nadha movement, or Arab Renaissance. Born to an established family in Aleppo in Ottoman Syria in 1848, Marrash was educated at missionary schools in Aleppo and Beirut at a time when many women did not receive an education. After touring Europe, she began to host salons where writers played chess and cards, competed in the art of poetry, and discussed literature and politics. An accomplished singer and canon player, music and dancing were a part of these evenings.
Princess Nazil Fadil (Cairo)
Princess Nazil Fadil gathered religious, literary and political elite together at her Cairo palace, although she stopped short of inviting women. The princess, a niece of Khedive Ismail, believed that Egypt’s situation could only be solved through education and she donated her own property to help fund the first modern Egyptian University in Cairo.
Mayy Ziyadah (Cairo)
Ziyadah was the first to entertain both men and women at her Cairo salon, founded in 1913. The writer, poet, public speaker and critic, her writing explored language, religious identity, language, nationalism and hierarchy. Born in Nazareth, Palestine, to a Lebanese father and Palestinian mother, her salon was open to different social classes and earned comparisons with souq of where Al Khansa herself once recited.
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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
