It was inevitable that someone in US President Donald Trump’s administration would pay the price for the scandal surrounding leaked information about American military strikes against the Houthi rebels in Yemen.
On Thursday, National Security Adviser Mike Waltz became the first high-profile official in the Trump administration to resign almost two months after he added Jeffrey Goldberg, editor-in-chief of The Atlantic magazine, to a Signal chat group of senior officials discussing national security matters.
US Secretary of Defence Pete Hegseth appears to be on borrowed time, too, having committed one blunder after another, beginning with discussing military affairs through an unsecured app, even with his wife and brother. Others in the administration are also bracing for surprise dismissals.
The US President has struggled to secure a “victory”, whether on the economic front or in the foreign policy domain, during the first 100 days of his second term. He might, therefore, feel compelled to launch the next 100 days with a dramatic announcement, once again plunging the world into suspense.
Many expected a cabinet reshuffle to eventually take place. Mr Trump, after all, had no qualms about cutting loose even close confidants during his first term. But this is no passing episode, and it will come hand-in-hand with shifts in the domestic and foreign policy trends seen during the first 100 days.
The Trump team isn’t cohesive. It includes officials, with often-conflicting agendas, engaging in internal battles. This is largely due to the President’s belief in personalising policy, convinced as he is that he has been chosen to “fix” America and the rest of the world. A televised meeting of Mr Trump’s senior officials from a few days ago was astonishing. It’s unclear if it is the norm for cabinet members to heap deifying praise on their president in closed-door meetings, nonetheless the spectacle was surreal.
Trump and the establishment agree that China is America’s primary strategic rival and that its rise must be contained. But the disagreement lies in the details
The challenge for Mr Trump in his second term is that he has armed himself with an agenda that has been shaped by ideological think tanks – and the manner in which he is implementing it has created discomfort within the governing apparatus.
There are concerns within the bureaucracy about Mr Trump’s “shock and awe” strategy, which has involved rebuking allies and jolting other governments out of their complacency, while creating new crises for his own country. Political and military elites are wary of Mr Trump’s reliance on outsiders, like Mr Hegseth and special envoy Steve Witkoff, and the expansive powers he has granted them. The spotlight is on Elon Musk, too, for the manner in which he and the controversial Department of Government Efficiency he helped create has gone about downsizing the administrative state.
Mr Trump and the establishment agree that China is America’s primary strategic rival and that its rise must be contained. But the disagreement lies in the details. Cutting off the nose to spite the face – which some view the President to have done by imposing high tariffs against China and other countries – is not a strategy. Who “blinks first” isn’t a suitable doctrine for great powers in times of great rivalry. The ensuing trade war is hurting the US economy.
Moreover, the establishment isn’t happy with the presidency encroaching on the powers of the legislative and judicial branches.
And yet, a large segment of the public supports Mr Trump because they believe in his promise to restore American greatness and stop other countries from exploiting the US. Indeed, many Americans agree that Europe should shoulder greater responsibility and costs for its defence, rather than passively benefiting from the transatlantic alliance. Many support his crackdown on illegal immigration, which they see as exploiting tax loopholes. Many back stronger border controls, even if they oppose the idea of annexing Canada. Many also dislike the leftward drift of American universities.
When it comes to foreign affairs, most Americans only care about what directly affects them. Israel, for instance, is viewed as a domestic issue, hence the majority of them continue to support it – even if many are uneasy about its brutal war in Gaza. Most Americans may not care that Iran imposes its expansionist ideology on the sovereignty of its neighbours through armed proxies. What matters to them is that it does not acquire a nuclear bomb and that the US doesn’t get dragged into a war with it. Mr Trump understands this, which explains why he has entered talks with Tehran.
The President now realises that his bid for a ceasefire in Ukraine has hit the wall. He understands that he cannot broker a deal between Kyiv and Moscow that excludes Europe. He has adjusted and revised his policies on Ukraine because he realises that his initial ideas are not viable. Now, he wants to shift focus to Iran and the Middle East, especially as he prepares for a consequential visit to Saudi Arabia, the UAE and Qatar this month.
Mr Trump’s message to Iran’s leadership contains both carrots and sticks. But the changes in key positions within the administration will affect their approach to the talks, particularly as there is already a split over the nature and foundation of those negotiations.
The postponement of the fourth round of talks suggests negotiations are faltering, even if they haven’t collapsed. Mr Hegseth’s message to Tehran this week – that Iran should stop supporting the Houthis – is a serious warning. This is a war the US is waging against the Houthis, and the Trump administration won’t accept sitting at the table with Iran while simultaneously being confronted by it in the battlefield, whether through the Houthis or other Iranian proxies.
There is a faction within the administration that opposes giving in to Iran’s agenda, namely, allowing the talks to serve as a shield protecting Tehran from accountability over its nuclear weapons programme, while dragging out the timeline, making the process elastic, and refusing to address ballistic missiles or armed proxies. Tehran wants only a broad “framework”, while the Trump administration insists on detailed agreements in writing. The talks are ongoing, nonetheless stumbling.
For Mr Trump, the priority is not only to promote the importance of “Made in America” and the restoration of American greatness. Another headline objective, perhaps just as important as promoting investment in the US, is this: trust in Mr Trump. That is the challenge.
This is no ordinary man, and never before has someone like him occupied the White House. No matter how unserious his approach to various issues might sometimes seem, he has fulfilled his dream of being taken seriously. Now, it is left to be seen as to what he does with his global status as the next 100 days get under way.
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
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
Key developments in maritime dispute
2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199
OPINIONS ON PALESTINE & ISRAEL
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
A State of Passion
Directors: Carol Mansour and Muna Khalidi
Stars: Dr Ghassan Abu-Sittah
Rating: 4/5
Results
4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m; Winner: MM Al Balqaa, Bernardo Pinheiro (jockey), Qaiss Aboud (trainer)
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m; Winner: AF Rasam, Tadhg O’Shea, Ernst Oertel
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m; Winner: Mujeeb, Richard Mullen, Salem Al Ketbi
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m; Winner: Jawal Al Reef, Antonio Fresu, Abubakar Daud
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m; Winner: Ashton Tourettes, Pat Dobbs, Ibrahim Aseel
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m; Winner: Nibraas, Richard Mullen, Nicholas Bachalard
'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.
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
UAE SQUAD
Mohammed Naveed (captain), Mohamed Usman (vice captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan
