The question hung in the air: "Is Allah the God of Islam the same as the God of the Jews and Christians?" The setting for the question was Cafe Arabia in Abu Dhabi, an increasingly popular meeting place and venue for authors, poets, musicians and artists, and a perfect environment for exploring such a question.
For many people, the answer is blindingly obvious. However, for others, the deep theological conviction that "the other" is worshipping a different deity, or even worse is godless, sets the stage for potential isolation from or conflict with neighbours.
Living in the UAE is a challenge for those who struggle to answer "yes" to that question. Yet the opportunity to explore that question has never been more urgent, and the UAE is a great environment in which theology can be used to shape a more profound, nuanced and respectful understanding between different faiths.
When I go home to the UK and people discover that I am a Christian priest living in the Middle East, their standard response is something along the lines of "Gosh, that must be incredibly difficult for you." Somehow they cannot imagine the Church being permitted to exist within a sea of Islam. I assure them the Church not only exists but is thriving.
In fact, I tell them it is easier to be a Christian in the UAE than it is to be a Christian at home in the UK. Religion has become somewhat disenfranchised in UK culture and education. To even mention the word "God" in a public forum at home is to draw an embarrassed silence and discomfort. Occasionally, I note a similar awkwardness among expatriate British educators and business folks.
This is not the case for people who are native to the UAE and the Middle East. Speech about God permeate everyday conversation. For me as a person of faith, I exult in the opportunities to daily speak of God without having to enter into a defensive preamble as to why I think God exists in the first place.
For many western expatriates, living in the UAE is the first time where they have to really consider the role of religion in daily life. They hear the call to prayer five times a day, and are stunned when they see the sheer number of worshippers attending the mosques and churches.
Many have been indoctrinated with a secularism that insinuates that religion is evil at worse, irrelevant at best and needs to be relegated to the margins of society. To be fair to secularists, their views are strengthened by every media report of religious violence or bizarre behaviour. The academic musings of priests and other religious leaders during their weekly sermons fail to connect with their audiences, seeming to vindicate a secularism which prides itself on being pragmatic and utilitarian.
In a world where great value is given to those who can contribute in the fields of technology, medicine, economics and business - theologians do not naturally come to mind as making any profound contribution to society.
Think again.
As theology is not a subject one would normally read about in a daily newspaper, a quick definition is necessary. The Greek word "theology" literally means "words about God". That means when anyone mutters an opinion that "there might be something out there", they are engaging in theology. Theology shapes politics, economies and world events.
We only need to look at the Palestinian issue to see that the political philosophy of Zionism is essentially a theological construct - and that the resulting martyrdom of so many young people is rooted in a theology of salvation which rewards radical behaviour such as suicidal bombing. Theology can literally be a life or death matter.
Efforts by Islamic and Christian leaders in Iraq have revealed that where there is collaboration between theologians across a religious divide the level of sectarian violence drops.
It is true that religion is a source of much violence and misery in our world. Equally, it is also true that a mature and gracious theology can create tolerant societies. It is noteworthy that the UAE authorities have invested specifically in theological think tanks (the Tabah Foundation is one such organisation) in which academic theologians explore how Islam responds creatively and compassionately with the complexities of an increasingly diverse society.
It seems to me that the UAE is a great place in which theology can be articulated and applied at street level. For example there is a theology of co-belligerence. This is an interfaith approach in which issues such as poverty, child abuse, domestic violence and exploitation of the poor are addressed together. The synergy of an approach such as this could be truly transformational in a cosmopolitan society like the UAE
Yet before we get to that place of collaboration, we need to be grounded in our respective theologies. It begins with that most basic and fundamental question: "Do Christians and Muslims worship the same God?"
The Reverend Canon Andy Thompson is the chaplain of St Andrew's Anglican Church in Abu Dhabi and author of Christianity in the UAE: Culture and Heritage
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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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Sholto Byrnes on Myanmar politics
COMPANY%20PROFILE
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
MATCH INFO
Uefa Champions League last-16, second leg:
Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')
Ajax win 5-3 on aggregate
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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What to watch out for:
Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways
The hulls of three ships will be used for the roof
The hulls will painted to make the largest Italian tricolour in the country’s history
Several pillars more than 20 metres high will support the structure
Roughly 15 tonnes of steel will be used
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Gully Boy
Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi
Rating: 4/5 stars
Gender equality in the workplace still 200 years away
It will take centuries to achieve gender parity in workplaces around the globe, according to a December report from the World Economic Forum.
The WEF study said there had been some improvements in wage equality in 2018 compared to 2017, when the global gender gap widened for the first time in a decade.
But it warned that these were offset by declining representation of women in politics, coupled with greater inequality in their access to health and education.
At current rates, the global gender gap across a range of areas will not close for another 108 years, while it is expected to take 202 years to close the workplace gap, WEF found.
The Geneva-based organisation's annual report tracked disparities between the sexes in 149 countries across four areas: education, health, economic opportunity and political empowerment.
After years of advances in education, health and political representation, women registered setbacks in all three areas this year, WEF said.
Only in the area of economic opportunity did the gender gap narrow somewhat, although there is not much to celebrate, with the global wage gap narrowing to nearly 51 per cent.
And the number of women in leadership roles has risen to 34 per cent globally, WEF said.
At the same time, the report showed there are now proportionately fewer women than men participating in the workforce, suggesting that automation is having a disproportionate impact on jobs traditionally performed by women.
And women are significantly under-represented in growing areas of employment that require science, technology, engineering and mathematics skills, WEF said.
* Agence France Presse
Du Plessis plans his retirement
South Africa captain Faf du Plessis said on Friday the Twenty20 World Cup in Australia in two years' time will be his last.
Du Plessis, 34, who has led his country in two World T20 campaigns, in 2014 and 2016, is keen to play a third but will then step aside.
"The T20 World Cup in 2020 is something I'm really looking forward to. I think right now that will probably be the last tournament for me," he said in Brisbane ahead of a one-off T20 against Australia on Saturday.
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Third Test
Result: India won by 203 runs
Series: England lead five-match series 2-1