The United States sent two B-52 long-range bombers over the Gulf on Thursday in a show of force directed at Iran as Washington moves to cut its ground-level military presence in the region.
The two bombers took off at short notice from Barksdale Air Force Base in Louisiana for the non-stop, 36-hour mission to cross Europe and then the Arabian Peninsula to the Gulf, looping near Qatar while keeping a "safe distance" from Iran's coastline, US defence officials said.
US Central Command commander General Frank McKenzie said the mission, the second such in two months, "was designed to underscore the US military's commitment to its regional partners, while also validating the ability to rapidly deploy combat power anywhere in the world".
While Gen McKenzie did not name Iran as the focus of the mission, the US has used shows of force in the air and on the sea to deter Tehran from "malign behaviour" toward US forces and allies in the Gulf.
"Potential adversaries should understand that no nation on earth is more ready and capable of rapidly deploying additional combat power in the face of any aggression," Gen McKenzie said in a statement.
The flight was co-ordinated with US allies, and aircraft from Saudi Arabia, Bahrain and Qatar flew with the bombers as they traversed the airspace, according to a US defence official.
In the last year President Donald Trump has ordered the Pentagon to slash US troop numbers in Iraq to just 2,500 by mid-January, the lowest level since 2003.
Likewise, he is cutting the number of troops on the ground in Afghanistan and Somalia.
But the US Navy has kept a significant presence in the region.
A carrier group led by the nuclear-powered USS Nimitz sailed into the Gulf in late November.
Speaking at a virtual conference sponsored by Defence One after the announcement, Gen McKenzie pointed out that the B-52 deployment came nearly one year after US forces killed Iranian Quds Force commander Qassem Suleimani while he was visiting Baghdad on January 3, 2020.
Since then Iran has been expected to try to retaliate, and even more so since the assassination inside Iran of senior nuclear scientist Mohsen Fakhrizadeh last month, which Tehran blames on Israel.
"I think they were embarrassed by it," Gen McKenzie said of Fakhrizadeh's murder.
"I think they're searching for a way to respond... But their process is often slow and often not completely synchronized. So I think they are still working what that's going to be."
The Centcom commander said he was always in discussions with Pentagon leadership on what kind and size of presence the US military needs to deter Iran.
"Because that is our intent: to convince them that it is not in their interest to lash out, it is not in their interest to attack us either directly or indirectly," he said.
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
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