Yael Lempert, who speaks Arabic, has worked at the US embassies in Libya and Egypt. AFP
Yael Lempert, who speaks Arabic, has worked at the US embassies in Libya and Egypt. AFP
Yael Lempert, who speaks Arabic, has worked at the US embassies in Libya and Egypt. AFP
Yael Lempert, who speaks Arabic, has worked at the US embassies in Libya and Egypt. AFP

World

US

New US ambassador to Jordan Yael Lempert sworn in

Career diplomat was confirmed in July

The National

August 10, 2023

  • English
  • Arabic

Vice President Kamala Harris on Thursday swore in Yael Lempert as the new US ambassador to Jordan.

Ms Lempert, a career diplomat, was confirmed for the position in July.

“The US remains committed to our strong partnership with the Kingdom as our long-time ally & essential strategic partner in the region,” a social media post by the State Department's Near Eastern Affairs office read.

Ms Lempert was nominated for the ambassadorship in January.

“Lempert’s substantive background in Near Eastern affairs, demonstrated ability to lead large inter-agency teams, language expertise and broad diplomatic experience make her a well-qualified candidate to serve as US ambassador to Jordan,” the State Department said in its letter nominating her for the role.

Who is Yael Lempert?

A native of Ithaca, New York, Ms Lempert earned undergraduate and graduate degrees from the School of Foreign Service at Georgetown University, and is the recipient of a number of State Department Superior and Meritorious Honour awards.

Prior to her confirmation, she served as the principal deputy assistant secretary for the Bureau of Near Eastern Affairs, after working as its acting assistant secretary. She has also worked on Middle East topics at the National Security Council.

Ms Lempert, who speaks Arabic, has worked at the US embassies in Libya and Egypt as well as at the US Consulate in Jerusalem.

She was part of the US delegation to the first Negev Forum Working Groups conference in- Abu Dhabi in January, where she met representatives from Bahrain, Egypt, Israel, Morocco and the UAE to push regional integration and co-operation.

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
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The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
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Name: Mamo 

 Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua

 Based: Dubai, UAE

 Number of employees: 28

 Sector: Financial services

 Investment: $9.5m

 Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors. 

 

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Transmission: eight-speed automatic

Power: 290hp

Torque: 340Nm

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Dragons
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Cons: Love
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Bahrain
Tries: Kenny, Crombie, Tantoh
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The specs

Common to all models unless otherwise stated

Engine: 4-cylinder 2-litre T-GDi

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Power: 276hp

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Price: TBC

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Sim swap frauds are a form of identity theft.

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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

THE BIO

Favourite book: ‘Purpose Driven Life’ by Rick Warren

Favourite travel destination: Switzerland

Hobbies: Travelling and following motivational speeches and speakers

Favourite place in UAE: Dubai Museum

PSA DUBAI WORLD SERIES FINALS LINE-UP

Men’s:
Mohamed El Shorbagy (EGY)
Ali Farag (EGY)
Simon Rosner (GER)
Tarek Momen (EGY)
Miguel Angel Rodriguez (COL)
Gregory Gaultier (FRA)
Karim Abdel Gawad (EGY)
Nick Matthew (ENG)

Women's:
Nour El Sherbini (EGY)
Raneem El Welily (EGY)
Nour El Tayeb (EGY)
Laura Massaro (ENG)
Joelle King (NZE)
Camille Serme (FRA)
Nouran Gohar (EGY)
Sarah-Jane Perry (ENG)

While you're here
World politics
Updated: August 10, 2023, 8:49 PM
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