6 - November - 2013, Armed Forces Officers Club, Abu DhabiIn the photo: Rear Admiral Ibrahim Al Musharrakh, Commander of Naval Force UAE.Gulf Naval Commanders Conference at Armed Forces Officers Club. Fatima Al Marzooqi/ The National.
6 - November - 2013, Armed Forces Officers Club, Abu DhabiIn the photo: Rear Admiral Ibrahim Al Musharrakh, Commander of Naval Force UAE.Gulf Naval Commanders Conference at Armed Forces Officers Club. Fatima Al Marzooqi/ The National.
6 - November - 2013, Armed Forces Officers Club, Abu DhabiIn the photo: Rear Admiral Ibrahim Al Musharrakh, Commander of Naval Force UAE.Gulf Naval Commanders Conference at Armed Forces Officers Club. Fatima Al Marzooqi/ The National.
6 - November - 2013, Armed Forces Officers Club, Abu DhabiIn the photo: Rear Admiral Ibrahim Al Musharrakh, Commander of Naval Force UAE.Gulf Naval Commanders Conference at Armed Forces Officers Club.

World navies convene in Abu Dhabi to combat Gulf maritime threats


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ABU DHABI // Naval commanders from around the world gathered in the capital on Wednesday to discuss ways to counter rising maritime threats in the Arabian Gulf.

Naval officials said while piracy was decreasing, underwater threats such as submarines and smart mines were becoming harder to detect and disarm.

“We’re in a region where its livelihood depends extremely on sea lanes,” said Riad Kahwaji, chief executive of the Institute for Near East and Gulf Military Analysis, or Inegma.

“Without secured sea lanes the region cannot live, and therefore, the priority here is for maritime security, to have strong naval capabilities that will keep them secure and open at all times.”

Mr Kahwaji was at the second Gulf Naval Commanders Conference at the Armed Officers Club.

Commanders discussed many maritime threats including piracy attacks, but underwater threats were considered the most worrying as the waters of the Arabian Gulf were quite shallow.

“It’s very difficult to fight against submarines in shallow waters,” said Rear Admiral Antoine Beaussant, the commander of the French forces in the Indian Ocean.

“You need to have a lot of assets and it’s a very long investment. The best thing to do is to eliminate the submarine threats before they go at sea so it’s best to invest in special forces and air strikes than to invest in huge submarine forces.”

Rear Adm Ibrahim Al Musharrakh, Commander of the UAE Naval Forces, said the Gulf’s harsh environment made anti-submarine warfare “a real challenge for our units, with shallow waters significantly impacting detection by active sonars”.

Underwater threats include small submarines called midgets.

“Offshore activities and commercial traffic generating an important underwater ambient noise make it easier for electrically propelled midgets to operate undetected,” Rear Adm Al Musharrakh said.

“We need to have a fair assessment of the threat they represent for us and have a perfect knowledge of their characteristics, capabilities, missions, activities, area of patrols and weaknesses.”

Mr Kahwaji said midgets were hard to detect and could be lethal.

“They can be armed with four to six torpedoes,” he said. “They can launch surprise attacks, sink big ships and flee.”

Other threats include smart mines, which are triggered by heat or metal.

“They seek their targets,” Mr Kahwaji said. “They don’t just rest static as the old ones so these are what our neighbours in the Gulf and their allies are developing capabilities to deal with.”

Mines have been an issue in the Gulf since the 1980s.

“Any mine-laying operation would significantly reduce our ability to deploy safely our naval units at sea,” said Rear Adm Al Musharrakh.

“We need to be able to work together and concentrate our efforts along designated routes. We also need to get a permanent, up-to-date and real-time surface picture of the whole area to prevent the enemy from conduction any suspicious activities.”

Information-sharing between countries and special technological tactics and skills must be used to overcome the hurdles.

“Recent events worldwide have shown the vulnerability of the world we live in today and how fast things are changing,” said Maj Gen Rashad Al Saadi, Commandant at the UAE National Defence College.

“It underlines the importance of having modern armed forces in civilised nations, and no modern nation can claim to have a good military without an efficient naval force.

“We have invested in importing the latest technologies to stay in the forefront of modernity in our industries, trade and commerce and way of life.”

Anthony Winns, president of Middle East and Africa for US defence company Lockheed Martin, said it was a critical time for regional navies to collaborate on solutions.

“Maritime capability is not an option, it’s a necessity,” he said. “Social unrest and regional tensions abound today in the Arabian Gulf.

“The proliferation of asymmetric threats and piracy create challenges to the freedom of navigation and navies need to be able to operate without restriction, whether in the Gulf or in other spaces.”

cmalek@thenational.ae

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