Candidates are campaigning now and reaching out to communities. And Emiratis, both old and young, are eager to learn more about the FNC, what it can do for them and how they can contribute.
What has grabbed my attention is the increasing role the UAE's young people are playing in this year's election.
They are assuming a role in this process which is far greater than the one they played in the previous FNC election in 2006.
This is in large part thanks to the widespread use of social media, which has been apparent since the candidates were announced.
What is more interesting is that newspapers are highlighting how younger Emiratis are attending the various FNC-election related functions to learn more about the process of campaigning. In large part, this is a process of political education. Many of them are doing this so that they will be prepared for the next cycle of voting.
I am no political expert, but I am an Emirati and a father, so my interest in the FNC is two-fold: first I am naturally interested in creating a better environment for my family and community today, and second I also want to ensure the future of my children and of future generations in the UAE.
The basic structure of the Federal National Council is like it was in 2006: the 40-member council is made up of 20 members appointed by the rulers of the seven emirates and 20 who are elected, from each emirate, by Emiratis who are eligible to vote. What has changed is that the number of eligible voters has increased greatly since the last elections.
It is also important to point out that the FNC is an advisory body and not a legislative one. The Council is mandated under the constitution to examine federal legislation, to question federal ministers on the performance of their respective ministries and to discuss annual budgets.
Most Emiratis are in a process of reading and learning about the ambitions of the candidates running for the Federal National Council. Most of them seem to be focused on a few principal issues which are obviously important, even critical, to the UAE today and tomorrow: issues such as Emiratisation, health care, education and the empowerment of women.
These issues are all of the utmost importance to ensuring a high quality of life for the people of UAE, but having said that I ask that our budding politicians focus on another critical sector, and that is youth development.
I am not simply talking about providing young people with a solid education. That is something that has been a priority of our leadership for a while, and great strides are being made.
But as a campaign issue, candidates should be talking about youth in the context of how we can provide a holistic environment for our children to prosper in society. This will involve different factors including employment opportunities, youth centres, development initiatives and more.
Our youth make up the largest portion of our population, and they are the ones who will carry forward the responsibility of leading our country in the future.
Think about it for a second. What opportunities are out there for our youth today? Where can they go to unleash their creative energy? What federal initiatives are there to harness their potential at a young age? And how have the youth participated in the national development to date? These are all critical questions that I think need immediate answers.
Any candidate who genuinely wants to improve and develop our country should have youth development issues at the top of his or her priorities.
Why do I say this? Because a candidate can promise to work towards all the improvements in the world but at the end of the day, if we don't have an upcoming generation ready to carry the torch and build on those improvements, it will have all been for nothing.
So there should be emphasis on making improvements with the goal of ensuring that as our children grow up there is a healthy environment - both socially and economically - in which they can prosper. This is where tackling pressing issues such as personal debt levels and quality of health care comes in.
When considering all the problems of policy, it is critical that candidates keep in mind that our children will be living tomorrow with the decisions they make today.
As a society, we cannot afford to live in a "Me Generation" but need to focus on contributions that can be made to the next generation. Take as an example the question of which generation will be paying for the global economic crisis and you will see the importance of our decisions.
Our late and loved Sheikh Zayed, the founding President of the UAE, is quoted as saying that the youth of the country are the real wealth of the nation.
I humbly ask the candidates to look towards their children and the children of our country to see what Sheikh Zayed saw in them - the future of the nation.
Khalid Al Ameri is an associate at an Abu Dhabi development company
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PULITZER PRIZE 2020 WINNERS
JOURNALISM
Public Service
Anchorage Daily News in collaboration with ProPublica
Breaking News Reporting
Staff of The Courier-Journal, Louisville, Ky.
Investigative Reporting
Brian M. Rosenthal of The New York Times
Explanatory Reporting
Staff of The Washington Post
Local Reporting
Staff of The Baltimore Sun
National Reporting
T. Christian Miller, Megan Rose and Robert Faturechi of ProPublica
and
Dominic Gates, Steve Miletich, Mike Baker and Lewis Kamb of The Seattle Times
International Reporting
Staff of The New York Times
Feature Writing
Ben Taub of The New Yorker
Commentary
Nikole Hannah-Jones of The New York Times
Criticism
Christopher Knight of the Los Angeles Times
Editorial Writing
Jeffery Gerritt of the Palestine (Tx.) Herald-Press
Editorial Cartooning
Barry Blitt, contributor, The New Yorker
Breaking News Photography
Photography Staff of Reuters
Feature Photography
Channi Anand, Mukhtar Khan and Dar Yasin of the Associated Press
Audio Reporting
Staff of This American Life with Molly O’Toole of the Los Angeles Times and Emily Green, freelancer, Vice News for “The Out Crowd”
LETTERS AND DRAMA
Fiction
"The Nickel Boys" by Colson Whitehead (Doubleday)
Drama
"A Strange Loop" by Michael R. Jackson
History
"Sweet Taste of Liberty: A True Story of Slavery and Restitution in America" by W. Caleb McDaniel (Oxford University Press)
Biography
"Sontag: Her Life and Work" by Benjamin Moser (Ecco/HarperCollins)
Poetry
"The Tradition" by Jericho Brown (Copper Canyon Press)
General Nonfiction
"The Undying: Pain, Vulnerability, Mortality, Medicine, Art, Time, Dreams, Data, Exhaustion, Cancer, and Care" by Anne Boyer (Farrar, Straus and Giroux)
and
"The End of the Myth: From the Frontier to the Border Wall in the Mind of America" by Greg Grandin (Metropolitan Books)
Music
"The Central Park Five" by Anthony Davis, premiered by Long Beach Opera on June 15, 2019
Special Citation
Ida B. Wells
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
The biog
Name: Dr Lalia Al Helaly
Education: PhD in Sociology from Cairo
Favourite authors: Elif Shafaq and Nizar Qabbani.
Favourite music: classical Arabic music such as Um Khalthoum and Abdul Wahab,
She loves the beach and advises her clients to go for meditation.
Tom Fletcher on 'soft power'
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
Draw:
Group A: Egypt, DR Congo, Uganda, Zimbabwe
Group B: Nigeria, Guinea, Madagascar, Burundi
Group C: Senegal, Algeria, Kenya, Tanzania
Group D: Morocco, Ivory Coast, South Africa, Namibia
Group E: Tunisia, Mali, Mauritania, Angola
Group F: Cameroon, Ghana, Benin, Guinea-Bissau
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