Morgan Ortagus, who served as spokeswoman for the State Department in the previous Trump administration, speaks at an event in 2019. Victor Besa / The National
Morgan Ortagus, who served as spokeswoman for the State Department in the previous Trump administration, speaks at an event in 2019. Victor Besa / The National
Morgan Ortagus, who served as spokeswoman for the State Department in the previous Trump administration, speaks at an event in 2019. Victor Besa / The National
Morgan Ortagus, who served as spokeswoman for the State Department in the previous Trump administration, speaks at an event in 2019. Victor Besa / The National

Trump nominates Morgan Ortagus for deputy Middle East envoy


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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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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 

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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. 

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Qualifier four, 7.30pm – Hong Kong v loser of qualifier two

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Updated: January 06, 2025, 8:29 AM