US president-elect Donald Trump on Friday nominated Morgan Ortagus as deputy presidential envoy to the Middle East.
Ms Ortagus will work under Steve Witkoff, whom Mr Trump nominated as special envoy to the Middle East in November.
“She will hopefully be an asset to Steve, a great leader and talent, as we seek to bring calm and prosperity to a very troubled region. I expect great results, and soon,” Mr Trump said in a post on his Truth Social platform.
During the previous Trump administration, Ms Ortagus served as State Department spokeswoman. She has served as an intelligence analyst at the Department of the Treasury and as a public affairs officer at USAID. She is also an officer in the US Navy Reserve.
Her previous Middle East-related experience includes serving as the deputy treasury attache to Saudi Arabia. She was also a member of the “historic Abraham Accords team that brought unprecedented peace to the Middle East”, Mr Trump said.
Ms Ortagus's experience in foreign policy and the Middle East is likely to serve Mr Witkoff well since the incoming special envoy is a real estate investor and Trump campaign donor, and he does not appear to have much experience in diplomacy or the region.
Mr Trump was curiously restrained in his congratulations when announcing Ms Ortagus's appointment, saying: “Early on Morgan fought me for three years, but hopefully has learnt her lesson. These things usually don’t work out, but she has strong Republican support, and I’m not doing this for me, I’m doing it for them. Let’s see what happens … Good luck, Morgan!”
But other Republicans were more effusive in their praise.
“There is no one better to do this job. She is a superstar,” said Joe Wilson, chairman of the House subcommittee on the Middle East, North Africa and Central Asia.
Republicans in the House armed services committee called the nomination of Ms Ortagus a “fantastic choice” by Mr Trump.
In a post on X, Ms Ortagus said she was “honoured” to be nominated for the role.
“To be given the opportunity to once again represent my country and the Trump administration in a crucial diplomatic role is a dream come true,” she said. “The most important thing is that through President Trump, we bring peace and stability to a troubled region, and I'm grateful to play a small role in that endeavour.”
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Ferrari 12Cilindri specs
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Power: 819hp
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Barcelona 4 (Messi 23' pen, 45 1', 48', Busquets 85')
Celta Vigo 1 (Olaza 42')
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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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
T20 World Cup Qualifier fixtures
Tuesday, October 29
Qualifier one, 2.10pm – Netherlands v UAE
Qualifier two, 7.30pm – Namibia v Oman
Wednesday, October 30
Qualifier three, 2.10pm – Scotland v loser of qualifier one
Qualifier four, 7.30pm – Hong Kong v loser of qualifier two
Thursday, October 31
Fifth-place playoff, 2.10pm – winner of qualifier three v winner of qualifier four
Friday, November 1
Semi-final one, 2.10pm – Ireland v winner of qualifier one
Semi-final two, 7.30pm – PNG v winner of qualifier two
Saturday, November 2
Third-place playoff, 2.10pm
Final, 7.30pm
The Library: A Catalogue of Wonders
Stuart Kells, Counterpoint Press
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
THE SPECS
Engine: AMG-enhanced 3.0L inline-6 turbo with EQ Boost and electric auxiliary compressor
Transmission: nine-speed automatic
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MATCH INFO
Europa League final
Who: Marseille v Atletico Madrid
Where: Parc OL, Lyon, France
When: Wednesday, 10.45pm kick off (UAE)
TV: BeIN Sports
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Cadillac XT6 2020 Premium Luxury
Engine: 3.6L V-6
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The biog
Name: Salem Alkarbi
Age: 32
Favourite Al Wasl player: Alexandre Oliveira
First started supporting Al Wasl: 7
Biggest rival: Al Nasr
The biog
DOB: March 13, 1987
Place of birth: Jeddah, Saudi Arabia but lived in Virginia in the US and raised in Lebanon
School: ACS in Lebanon
University: BSA in Graphic Design at the American University of Beirut
MSA in Design Entrepreneurship at the School of Visual Arts in New York City
Nationality: Lebanese
Status: Single
Favourite thing to do: I really enjoy cycling, I was a participant in Cycling for Gaza for the second time this year
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Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
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The biog
Place of birth: Kalba
Family: Mother of eight children and has 10 grandchildren
Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken
Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah
Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”
UAE currency: the story behind the money in your pockets
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199