UAE ambassador promotes technology security of AI acceleration plans with US

Yousef Al Otaiba, the UAE's ambassador to the US, on Wednesday promoted the security aspect of the new US-UAE AI Acceleration partnership.

The details come after plans for a 5GW UAE-US AI Campus in Abu Dhabi were announced during President Donald Trump's visit to the UAE. A follow-up development will see Abu Dhabi-based G42 teaming up with technology giants OpenAI, Oracle and Nvidia to create an AI hub in the emirate as part of that project.

The US-UAE AI Acceleration partnership also includes commitments from the Emirates to invest in US digital infrastructure.

“Through the implementation of a Regulated Technology Environment, approved UAE organisations acquiring regulated US technologies will adhere to extensive physical and cybersecurity protocols,” Mr Al Otaiba said in a statement posted by the embassy on X.

“These involve regular audits, third-party validations, and active oversight by both nations' governments. The direct involvement of leading US companies further ensures that advanced AI chips and technologies are fully protected from diversion or unauthorised access.”

The unprecedented AI boom has been accompanied by increased dialogue to ensure the technology that makes it possible does not fall into the wrong hands.

“This is nothing new,” Mr Al Otaiba said, reflecting on the emphasis on securing the technology at the heart of the recent UAE-US AI announcements. “This initiative is just the latest in a broad spectrum of Emirati-American partnerships, grounded in decades of mutual trust.

“The UAE has purchased and operates some of the US's most sophisticated defence systems and co-operates closely with the US on a civilian nuclear energy programme with strict safeguards.”

The new plans will make the UAE home to one of the world's largest AI infrastructure projects at a time of global competition for AI innovation. The US has sought to maintain its lead in the race by protecting its AI technology, while at the same time working with partners like the UAE to bolster breakthroughs in the sector.

The recently publicised plans for the 5GW UAE-US AI Campus in Abu Dhabi gave a reason for optimism for those in the UAE hoping to maintain the country's regional lead on AI research and development.

“To put the new 5GW AI campus in Abu Dhabi into perspective, it would support up to 2.5 million Nvidia B200s. That's bigger than all other major AI infrastructure announcements we've seen so far,” wrote Lennart Heim, an associate information scientist at the Rand Corporation think tank.

During Mr Trump's visit to Abu Dhabi, Commerce Secretary Howard Lutnick spoke on the security details of the UAE AI plans, as did Sriram Krishnan, the White House's senior policy adviser for AI.

“These Middle East AI partnerships are historic and this 'AI diplomacy' will help lock-in the American tech stack in the region,” Mr Krishnan posted on X. “This happens on top of rigorous security guarantees to stop diversion or unauthorised access of our technology.”

Both the AI Campus and Stargate UAE plans have been greeted with enthusiasm in technology circles.

“Great to work with the UAE,” said OpenAI founder Sam Altman, in reference to Stargate UAE, an endeavour that includes his company as well as Oracle and Nvidia.

Mr Al Otaiba's statement reflected on what he described as the broad benefits that Stargate would yield.

“This new initiative will build compute capacity to deliver safe, secure and broadly beneficial AI in the UAE, US and around the world,” he said.

The bio

Favourite book: Kane and Abel by Jeffrey Archer

Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist

Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi

Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup

Hobbies: Reading and drawing

On Women's Day

Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action

Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?

Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality

The National Editorial: Is there much to celebrate on International Women's Day 2021?

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

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Conflict, drought, famine

Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.

Band Aid

Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

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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