Remedial courses essential if school is compulsory
Thank you for bringing to light the plight of children with learning disabilities (Expatriates fear compulsory schooling bill, November 18).
Expatriates are forced to pay a premium for basic education. However, our children's basic education needs are sometimes not met, and students with learning difficulties have nowhere to turn.
Not only should mainstream schools, which charge a fortune for basic education, provide programmes to keep children with different needs enrolled, but the Ministry of Education has a responsibility to require schools to integrate remedial programmes.
Otherwise, any legislation to ensure all expatriates have their children enrolled is essentially redundant, because it is the schools that are denying these children an education.
Strong remedial programmes are a core part of the educational system in other countries, and they should be here, too.
H Hashem, Dubai
Breastfeeding not easy, but worth it
In reference to Law aims to drive home 'breast is best' message (November 20), I have been exclusively breastfeeding my child for more than a year now.
Yes, it's often difficult and I can't recall how many times I've wanted to give up. But I think I have been able to do it by having the right mindset, doing my research and surrounding myself with positive and supportive people.
It saddens me that I see a lot of mothers give up on breastfeeding and then eventually regret it when they realise that their baby has missed out on a lot.
Christine Scote, Abu Dhabi
Respect should follow celebrations
I have enjoyed watching people in Abu Dhabi busily prepare to celebrate the 41st National Day.
As usual, work has begun on illuminating the roadsides and buildings, raising UAE flags and fixing photographs of the nation's leaders on lamp posts, vehicles and buildings. Some people living in villas, especially those in remote areas, have attached very big flags to their roofs.
I appreciate the spirit of patriotism among Emiratis; they are certainly entitled to be enthusiastic about being citizens of this country. Many expatriates are also joining in to celebrate this splendid occasion.
However, I have a request that, when the celebrations are over, people afford respect to the flags and photos by carefully removing them, rather than allowing them to fall on the ground and become damaged.
KP Muhammad, Abu Dhabi
PayPal a welcome addition to UAE
PayPal befriends Middle East (November 15) can only be positive news for e-commerce in the UAE.
I built a UK-based e-commerce website business and integrated it into a Dubai-based advertising agency that has traded in the UAE for 18 years.
However, the barrier to entry is the payment gateway for e-commerce. In the UK there is a lot of choice, but here we have to integrate with three key banks.
The drawback for using PayPal in the UAE has been that our clients have had to have US-dollar accounts. This has been a problem for smaller clients so, hopefully, this will now change.
I look forward to seeing the full details of this plan.
Peter Riches, Dubai
Tower cladding a cause for concern
I am writing in reference to Fire victims struggle to find new homes (November 21).
Thank goodness there were no injuries in the fire.
However, it was frightening to read that an estimated 70 per cent of buildings contain the same type of cladding used in this tower.
M Duncan, Dubai
Signing Beckham is not the answer
In A perfect match for Beckham (November 21), your newspaper suggests that Pro League clubs should make bids for the ageing English football superstar.
Certainly the UAE clubs could afford to offer him a contract, and playing here would considerably sweeten his retirement pot - as if Beckham and his famous family really need any more money.
His presence on the field might attract a few more fans to games, but will it help raise the standard of football here?
I would have thought that the failed experiment of bringing Diego Maradona here to coach would have made the local clubs, and the league, reluctant to spend more on a big name who is, let's face it, over the hill.
If we are to have imports, why not sign up some rising stars rather than allow a player at the end of his career to enjoy a "victory lap" at somebody else's expense?
P Gregory, Dubai
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
Fixtures
Opening day Premier League fixtures for August 9-11
August 9
Liverpool v Norwich 11pm
August 10
West Ham v Man City 3.30pm
Bournemouth v Sheffield Utd 6pm
Burnley v Southampton 6pm
C Palace v Everton 6pm
Leicester v Wolves 6pm
Watford v Brighton 6pm
Tottenham v Aston Villa 8.30pm
August 11
Newcastle v Arsenal 5pm
Man United v Chelsea 7.30pm
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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Nitesh%20Tiwari%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Varun%20Dhawan%2C%20Janhvi%20Kapoor%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201%2F5%3C%2Fp%3E%0A
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
The specs
Engine: Two permanent-magnet synchronous AC motors
Transmission: two-speed
Power: 671hp
Torque: 849Nm
Range: 456km
Price: from Dh437,900
On sale: now
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
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
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Heather, the Totality
Matthew Weiner,
Canongate
UAE currency: the story behind the money in your pockets
Killing of Qassem Suleimani
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