US President Joe Biden announced that Israel has offered a "roadmap" to a full ceasefire in the Middle East ally's military campaign against Hamas in Gaza, including a troop withdrawal and release of hostages. AFP
US President Joe Biden announced that Israel has offered a "roadmap" to a full ceasefire in the Middle East ally's military campaign against Hamas in Gaza, including a troop withdrawal and release of hostages. AFP
US President Joe Biden announced that Israel has offered a "roadmap" to a full ceasefire in the Middle East ally's military campaign against Hamas in Gaza, including a troop withdrawal and release of
Raghida Dergham is the founder and executive chairwoman of the Beirut Institute, and a columnist for The National
June 09, 2024
Over the past several months, it has become increasingly clear that US President Joe Biden lacks a decisive Middle East policy.
While his administration should undoubtedly be credited for trying to prevent the Gaza war from expanding fully into Lebanon and other arenas, its proposals have tended to be like a hastily cooked dish lacking flavour, and hence inviting scepticism and opposition.
For example, the US hurriedly presented a draft resolution to the UN Security Council supporting Mr Biden’s proposal for a ceasefire in Gaza without properly co-ordinating its positions with any of the other members, including Algeria, the only Arab state currently in the Security Council.
The Biden team appeared to be in a rush to win international support for its three-phase ceasefire initiative, not waiting for Hamas or Israel to agree to the proposals – which they didn’t anyway. And yet the US delegation presented a draft resolution welcoming the ceasefire proposal, describing it as “acceptable” to Israel, and calling on Hamas to accept it as well, urging both parties to fully implement its provisions without delay or condition.
The provisions themselves remain vague, with some still secret. The draft language is oddly worded, calling for a “complete and comprehensive ceasefire” in Gaza in the first phase, and a “permanent cessation of hostilities” in the second phase. The likes of Algeria, Russia and China expressed their reservations over the draft.
An Israeli soldier directs a tank near Israel's border with southern Gaza. Getty Images
An Israeli soldier stands on a tank in southern Israel. Getty Images
People flee the eastern parts of Rafah ahead of a threatened Israeli incursion. Reuters
Palestinians leave ahead of a threatened assault on Rafah. Reuters
Palestinians search for casualties in the rubble of a house destroyed in an Israeli strike in Rafah. AFP
Palestinians carry an injured man who was pulled from the rubble of a house destroyed in an Israeli strike in Rafah. AFP
Mourners next to the bodies of Palestinians killed in an Israeli strike in southern Gaza. Reuters
Mourners at Abu Yousef El-Najjar Hospital in Rafah. Reuters
It is puzzling that the US proposal does not involve the PA, even though the latter has an observer status in the UN
It is odd that Washington has been trying to persuade Hamas, which it considers to be a “terrorist” organisation, to agree to its initiative. It is just as puzzling that its proposal does not involve the Palestinian Authority, even though it has an observer status in the UN and is considered the sole legitimate representative of the Palestinian people. Indeed, while Washington has leant on Egypt and Qatar to act as intermediaries, the PA has been excluded from negotiations over Gaza’s future.
Hamas leaders, who seek survival by any means – even if that involves dealing with the US and Israel – must be feeling a mix of terror and euphoria. Terror, due to Israel’s operation in Rafah, which could result in the destruction of the group’s infrastructure. Euphoria, because implicit in Mr Biden’s recent moves is some sort of recognition of Hamas.
One can go on endlessly about the Biden administration’s strategic and tactical mistakes – as well as its duplicity – over dealing with Israel. It has simultaneously put pressure on Prime Minister Benjamin Netanyahu and his war cabinet over their prosecution of the Gaza war and showered them with advanced weaponry and aircraft.
Just as contentious has been the US’s engagement with Iran, with whom it has adversarial relations. In this case, it is at least fair to say that Washington’s secret talks with Tehran have led to the containment of the Gaza war.
Of course, it is also true that Iranian officials are busy preparing for an election to replace Ebrahim Raisi, who was killed in a helicopter crash last month. With preparations under way to pick a new president – with an eye on identifying an eventual successor to the ageing supreme leader, Ayatollah Ali Khamenei – the manoeuvring space for Tehran has become wider and narrower simultaneously.
A banner depicting Israeli Prime Minister Benjamin Netanyahu is held up as activists rally during an anti-government demonstration in Tel Aviv on Saturday. AFP
It is fair to say, then, that for both Iran and the US (also in an election year), strategic and tactical policies have become subject to electoral outcomes. And an arena where these outcomes could have an impact is Lebanon.
Before October 7, it appeared that Lebanon and Israel were making progress on some of the outstanding issues plaguing relations between the neighbours. With the help of the US, they demarcated their maritime border, with an expectation that the land boundaries would be resolved next.
After the Hamas attacks, however, Hezbollah entered into a “supportive” war for the group without a mandate from the Lebanese state or its people. A low-intensity conflict between Hezbollah and Israel ensues today, with the pendulum constantly shifting between a commitment to the rules of engagement to a possible escalation from either side.
Panic over the Gaza war expanding into Lebanon has set in the hearts of the majority of its people, as well as in the Biden administration and the EU. The government in Beirut, meanwhile, has chosen to abscond, having effectively left it to Tehran to decide the country’s fate through Hezbollah.
It is unclear whether all this confusion and panic is strategic, tactical or genuinely the result of poor policymaking. The discussion is not solely about Lebanon or the US or Europe, but also about Iran, Israel, Hamas and Hezbollah. Nothing about the series of conflicts in the Middle East is reassuring, but one still clings to hopes in the diplomatic process, even if it appears powerless and scattershot right now.
A part of the powerlessness stems from the incoherence in Mr Biden’s approach to the region. The message to the US President, therefore, is loud and clear: be firm and avoid appeasement.
If you go
The flights
The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings
The stay
Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
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
UAE currency: the story behind the money in your pockets
Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
Most smart home devices are controlled via the owner's smartphone. Therefore, if you are using public wi-fi on your phone, always use a VPN (virtual private network) that offers strong security features and anonymises your internet connection.
Keep your smart home devices’ software up-to-date. Device makers often send regular updates - follow them without fail as they could provide protection from a new security risk.
Use two-factor authentication so that in addition to a password, your identity is authenticated by a second sign-in step like a code sent to your mobile number.
Set up a separate guest network for acquaintances and visitors to ensure the privacy of your IoT devices’ network.
Change the default privacy and security settings of your IoT devices to take extra steps to secure yourself and your home.
Always give your router a unique name, replacing the one generated by the manufacturer, to ensure a hacker cannot ascertain its make or model number.
Kamindu Mendis bio
Full name: Pasqual Handi Kamindu Dilanka Mendis
Born: September 30, 1998
Age: 20 years and 26 days
Nationality: Sri Lankan
Major teams Sri Lanka's Under 19 team
Batting style: Left-hander
Bowling style: Right-arm off-spin and slow left-arm orthodox (that's right!)
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany - At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people - Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed - Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest - He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours.
The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.
When to go: You can climb Kili at any time of year, but the best months to ascend are January-February and September-October. Also good are July and August, if you’re tolerant of the colder weather that winter brings.
Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.
Key facilities
Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
600-seat auditorium
Spaces for historical and cultural exploration
An elevated football field that doubles as a helipad
Specialist robotics and science laboratories
AR and VR-enabled learning centres
Disruption Lab and Research Centre for developing entrepreneurial skills
One in nine do not have enough to eat
Created in 1961, the World Food Programme is pledged to fight hunger worldwide as well as providing emergency food assistance in a crisis.
One of the organisation’s goals is the Zero Hunger Pledge, adopted by the international community in 2015 as one of the 17 Sustainable Goals for Sustainable Development, to end world hunger by 2030.
The WFP, a branch of the United Nations, is funded by voluntary donations from governments, businesses and private donations.
Almost two thirds of its operations currently take place in conflict zones, where it is calculated that people are more than three times likely to suffer from malnutrition than in peaceful countries.
It is currently estimated that one in nine people globally do not have enough to eat.
On any one day, the WFP estimates that it has 5,000 lorries, 20 ships and 70 aircraft on the move.
Outside emergencies, the WFP provides school meals to up to 25 million children in 63 countries, while working with communities to improve nutrition. Where possible, it buys supplies from developing countries to cut down transport cost and boost local economies.
The full list of 2020 Brit Award nominees (winners in bold):
British group
Coldplay
Foals
Bring me the Horizon
D-Block Europe
Bastille
British Female
Mabel
Freya Ridings
FKA Twigs
Charli xcx
Mahalia
British male
Harry Styles
Lewis Capaldi
Dave
Michael Kiwanuka
Stormzy
Best new artist
Aitch
Lewis Capaldi
Dave
Mabel
Sam Fender
Best song
Ed Sheeran and Justin Bieber - I Don’t Care
Mabel - Don’t Call Me Up
Calvin Harrison and Rag’n’Bone Man - Giant
Dave - Location
Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart
AJ Tracey - Ladbroke Grove
Lewis Capaldi - Someone you Loved
Tom Walker - Just You and I
Sam Smith and Normani - Dancing with a Stranger
Stormzy - Vossi Bop
International female
Ariana Grande
Billie Eilish
Camila Cabello
Lana Del Rey
Lizzo
International male
Bruce Springsteen
Burna Boy
Tyler, The Creator
Dermot Kennedy
Post Malone
Best album
Stormzy - Heavy is the Head
Michael Kiwanuka - Kiwanuka
Lewis Capaldi - Divinely Uninspired to a Hellish Extent
