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The Pentagon is considering how best to respond to a Tehran-linked drone attack that killed three US troops at a small military base in Jordan as the risk of a broader clash with Iran grows by the hour.
Publicly, Iran and the US have declared their intention to avoid direct conflict, but US President Joe Biden's administration is under mounting political pressure to increase attacks on Iranian-backed militias in Iraq and Syria, and some Republican hawks are calling for direct strikes on Iran.
“We are not looking for a war with Iran … we will not seek to escalate,” said White House National Security Council spokesman John Kirby after Sunday's Iran-backed attack on Tower 22, an isolated US outpost that hosts about 350 troops in the Iraq-Syria-Jordan border area.
“But we will absolutely do what is required to protect ourselves to continue that mission and to respond appropriately to these attacks.”
At least 34 US service members were wounded, a US defence official told The National, and the number was expected to rise further as troops developed symptoms consistent with traumatic brain injuries.
Eight were medically evacuated for further evaluation but all of them are in a stable condition.
The tower has been a target twice in the past six months but the attacks were thwarted by air-defence systems, the official added.
Pentagon spokeswoman Sabrina Singh said many of those wounded had been in bed when the drone struck their barracks in the early morning attack.
The Pentagon is investigating how the attack drone managed to evade defences. The Wall Street Journal reported there appeared to have been a mix-up over the drone's identity, with operators confusing it with a returning US aircraft.
Tehran, through its UN mission, said it was not involved in the drone attack in north-eastern Jordan. An official statement said Iran had “nothing to do with it” but did not deny US accusations that militia allied with Tehran were behind it.
Qatari Prime Minister and Minister of Foreign Affairs Sheikh Mohammed bin Abdulrahman bin Jassim Al Thani condemned the attack and said it breached Jordanian sovereignty.
“An attack that happened in Jordan is infringing Jordan's sovereignty, also undermining the force of the coalition against ISIS [and] is not something that can be accepted,” he said at an event in Washington.
Meanwhile, in London, Rishi Sunak called for calm.
“We are concerned and would urge Iran to continue to de-escalate tensions in the region,” the UK Prime Minister said.
The drone attack has intensified tension linked to the war between Israel and Iran-backed Palestinian militant group Hamas in Gaza.
Since October, the Pentagon has blamed Iran-backed militias for more than 165 attacks on US forces in Iraq and Syria.
Further complicating the fraught picture, Tehran-supported Houthi rebels in Yemen have unleashed dozens of attacks on merchant and military vessels in the Red Sea.
A pro-Iranian source in Beirut said the Israeli killings of Iranian military officials in Syria over the past two months have been a factor behind the escalation and warned of further attacks against US.
Another factor is Tehran's desire to weaken Washington in negotiations with Baghdad over the withdrawal of US forces.
The source cited the “intensity” of Houthi missile attacks in the Red Sea and the use of more advanced missiles by Hezbollah in a continuing border war of attrition with Israel as “good examples” of Iran's intention to carefully widen the Gaza conflict.
“Regional escalation has been expected and prepared for,” the source said, referring to the Iran-backed militias in the region.
Mr Biden on Sunday vowed that the US would respond to the attack in Jordan, a message repeated by Defence Secretary Lloyd Austin.
“Let me start with my outrage and sorrow [for] the deaths of three brave US troops in Jordan and for the other troops who were wounded,” Mr Austin said at the start of a meeting with Nato Secretary General Jens Stoltenberg.
“The President and I will not tolerate attacks on US forces and we will take all necessary actions to defend the US and our troops.”
The Republican response to the killings has been united in condemning the Biden administration but disjointed on exactly why.
Donald Trump, the former president and presumptive Republican nominee in the 2024 presidential election, called the “brazen attack on the United States” by Iranian-linked forces “another horrific and tragic consequence of Joe Biden's weakness and surrender”.
Hawkish Republican senator Lindsey Graham called on the US to “strike targets of significance inside Iran” and to “hit them hard”.
But under Mr Trump, many Republicans vowed to keep the US out of new foreign wars.
French Hill, a Republican congressman who sits on the House Foreign Affairs Committee, told The National: “It's appropriate to have a proportionate response that targets Iranian Revolutionary Guard and Iranian militia elements, no matter where they're located, if we have the intelligence to support a planned strike.”
“I'm not taking any particular geography off the table,” he said.
Sunday’s drone attack also highlighted America’s lingering presence in the region six years after the near-total defeat of ISIS.
The base is one of several established to counter the extremists, with six other sites in Syria. These are distinct from those in Iraq, such as the vast Al Asad airbase.
The latter hosts thousands of Iraqi troops alongside some Nato advisers and is protected by cutting-edge Patriot air defences.
By comparison, Tower 22, which supported a nearby outpost in Syria, is vulnerable.
Similar bases were set up after 2015 when small contingents of US special operations forces entered Syria, teaming up with beleaguered Kurdish militias who were fighting the ISIS onslaught at the time.
Tower 22 has been described as a support base for the nearby US Al Tanf garrison and exists in a “deconfliction zone” in the Iraq-Syria-Jordan border area, established in 2016 during a shaky agreement between the US and Russia.
The attack calls into question whether America’s decades-long stand-off with Iran is heading towards a dangerous new phase, after years in which the US and Iran’s allies clashed but often backed off from full-scale war.
“That’s certainly a risk,” said Raphael Cohen, an analyst specialising in US air power with the Rand Corporation think tank.
Iran-backed militias have clashed with US forces during their presence in Iraq between 2003 and 2011, and 2014 and the present. But the clashes in Syria are relatively new and began in 2017.
Iran’s proxies, including militias on the Iraqi government payroll that are part of an organisation called the Popular Mobilisation Forces, were behind most attacks.
Amid the Gaza war, some PMF units such as Kataib Hezbollah and Harakat Hezbollah Al Nujaba have claimed to support Palestine against the US and Israel, worsening tension.
“The fact that these groups haven’t killed Americans from October 7 until now is more a testament to American air defences and, frankly, lots of good luck, rather than a lack of intent,” Mr Cohen says.
“At the same time, it seems to me that this latest attack and the [approximately 165] that preceded it demonstrate that Iran and its proxies are already intent on escalating,” he told The National.
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
Women & Power: A Manifesto
Mary Beard
Profile Books and London Review of Books
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
The five pillars of Islam
Pox that threatens the Middle East's native species
Camelpox
Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.
Falconpox
Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.
Houbarapox
Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.
Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Spain drain
CONVICTED
Lionel Messi Found guilty in 2016 of of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying €4.1m in taxes on income earned from image rights. Sentenced to 21 months in jail and fined more than €2m. But prison sentence has since been replaced by another fine of €252,000.
Javier Mascherano Accepted one-year suspended sentence in January 2016 for tax fraud after found guilty of failing to pay €1.5m in taxes for 2011 and 2012. Unlike Messi he avoided trial by admitting to tax evasion.
Angel di Maria Argentina and Paris Saint-Germain star Angel di Maria was fined and given a 16-month prison sentence for tax fraud during his time at Real Madrid. But he is unlikely to go to prison as is normal in Spain for first offences for non-violent crimes carrying sentence of less than two years.
SUSPECTED
Cristiano Ronaldo Real Madrid's star striker, accused of evading €14.7m in taxes, appears in court on Monday. Portuguese star faces four charges of fraud through offshore companies.
Jose Mourinho Manchester United manager accused of evading €3.3m in tax in 2011 and 2012, during time in charge at Real Madrid. But Gestifute, which represents him, says he has already settled matter with Spanish tax authorities.
Samuel Eto'o In November 2016, Spanish prosecutors sought jail sentence of 10 years and fines totalling €18m for Cameroonian, accused of failing to pay €3.9m in taxes during time at Barcelona from 2004 to 2009.
Radamel Falcao Colombian striker Falcao suspected of failing to correctly declare €7.4m of income earned from image rights between 2012 and 2013 while at Atletico Madrid. He has since paid €8.2m to Spanish tax authorities, a sum that includes interest on the original amount.
Jorge Mendes Portuguese super-agent put under official investigation last month by Spanish court investigating alleged tax evasion by Falcao, a client of his. He defended himself, telling closed-door hearing he "never" advised players in tax matters.
The Melbourne Mercer Global Pension Index
The Melbourne Mercer Global Pension Index
Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.
The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.
“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.
“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”
Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.
Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.
“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Moonfall
Director: Rolan Emmerich
Stars: Patrick Wilson, Halle Berry
Rating: 3/5
A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars
