Birthdays have been celebrated for as long as there have been calendars in one form or another, often public commemorations for influential figures. These days pretty much everybody, regardless of background, age or religion, celebrates their day of birth.
This week, I celebrated two very important birthdays on the same day for two of my revered fathers. One is the father of all Muslims, Prophet Mohammed, whose sacred message is carried and cherished in every Muslim's heart. The other father is my own, whose private messages are held dear in my own heart and have been reflected throughout different stages of my life.
"Happy birthday, father! Would you like anything special this year?" I ask each year over the telephone, a ritual established since I left home for education and work.
His reply has been the same for as long as I can remember: "No, thank you."
My father doesn't ask for anything - ever - and tries his best to suppress a smile when we remember his birthday. Typical of an Arab father, he is shy to show his emotions, and gets embarrassed if we joke or say: "We love you!" Many Arab fathers will just grunt in return and maybe leave the room.
Arab fathers and their daughters generally have a distant relationship, yet they are very attached to each other. It is rarely expressed in words, but just understood.
It is very rarely the case in Arab families, particularly traditional ones, for a daughter to say she is "daddy's little girl".
There are clear roles for each family member and fathers from the older generations, and even some today stick to it. They are "providers" and "protectors", roles that often come at a personal cost to their own dreams and desires. They are often kept out of personal and emotional issues in the home, which mothers get involved in, and children can grow up before their fathers really get to know them. Sometimes they even get our ages wrong, thinking we are younger than we are.
I was reminded of this relationship recently while I visited the home of a childhood friend from Saudi Arabia. Her daughter came home from school at the same time as her husband. When the father picked up his daughter and gave her a hug and kiss, my friend and I couldn't help but comment how different this scene was from our own childhoods.
A typical day in my childhood would involve spending time with my mother and siblings in Saudi Arabia, while my father was in a far corner of the country, working hard to provide us with a comfortable living. We barely saw him and, when we did, I am ashamed to say I would ask for something, a toy or some money, a gift for a friend or even just to go out for a drive. He would make a grunting noise here and there, but never refuse.
The joke goes that fathers are our personal ATM machines. They say it themselves, but I am pretty sure that deep down it hurts that they don't have a relationship with their children that doesn't involve finances.
Most of my female Arab friends feel the same. It is difficult to explain: while we barely spend time with our fathers, they are always somehow in the background of our minds. We all share our private stories with our mothers, but it is our fathers approval that we seek deep down - especially in matters concerning marriage and work.
Take a moment to reflect on the greatest father-daughter relationship in Islamic history between Prophet Mohammed and his daughter Fatima al Zahra.
As narrated by Ayesha, the Prophet's wife: "Never have I seen anyone more like the Messenger of Allah in his solemn way of standing and sitting, more than Fatima, may Allah grant her more honour. When she came in to see him, he would rise to his feet, take her hand, kiss her and seat her where he was seated. And when he came to see her, she would stand up, take his hand, kiss him and seat him where she was seated."
I wish all daughters and fathers had this kind of a relationship.
rghazal@thenational.ae
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
UAE currency: the story behind the money in your pockets
Jigra
Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
KILLING OF QASSEM SULEIMANI
Rashid & Rajab
Director: Mohammed Saeed Harib
Stars: Shadi Alfons, Marwan Abdullah, Doaa Mostafa Ragab
Two stars out of five
