"I've finally made it down to the gym," one of my friends proclaims to a group of us. After a round of congratulations she adds, "to cancel that stupid membership, not to actually work out".
I'm the only one to congratulate her this time around.
Don't get me wrong. I am a gym fiend. I am all about staying fit. My secret dream is to have a six-pack and Michelle Obama arms. If I could I'd take all those aerobic, dance and yoga classes and new-age revolutionary workouts they keep coming up with. But with the reality of time constraints and a malfunctioning ankle, my limit is to hourly workouts several times a week. I've always hated the New Year's resolution crowd. Every year for the month of January the gym is packed with people who have decided, "This year, I'll actually lose those 10 pounds".
What bothers me is the mentality that comes with the "go to the gym" resolution. Most of the time those who are peer-pressured into going to the gym do it for all the wrong reasons.
Instead of being a positive change, a real desire to lead a more active life, working out is done just with the aim of losing weight.
For women, this fictional ideal - being skinny - is equated with beauty somehow. Looking good is great motivation but I deplore the idea that there is an ideal weight or shape in order for a woman to consider herself attractive.
Too many women suffer from body image problems, which can lead to guilt and even eating disorders. So many times I have felt bad for finishing off a tiramisu or deciding that I was going to snack on ice cream. I have to justify it to myself, "It's OK, you've been to the gym already today" or "You've skipped breakfast, the calorie count will somehow work out".
But no more! I'm sick of hearing my beautiful and intelligent friends whine about the size of their thighs. Four years of college and I'm supposed to have conversations about how much we hate our bodies?
This appalls me because the problem is twofold: not only do we allow publicity, films and television to tell us what's beautiful, but we also help fuel this nonsense by encouraging each other to lose weight as we sit around discussing superficial matters.
It wasn't until recently that I realised my desire is not necessarily to be skinny but simply to have a healthy, strong body. That is my reason for working out and eating sensibly. But even in being active, moderation is key. I am not an athlete and do not have the luxury to dedicate copious amounts of time to getting fit.
A friend of mine used to joke, "Stay healthy, work out, die anyways". Although the joke is morbid the message is accurate.
Years from now I hope to look back knowing that I've enjoyed life by being active and pushing my body to see what it can do but also by taking advantage of the culinary delights the world has to offer.
While I still feel like a monster every time I go out to buy new jeans, a long bike ride leaves me feeling absolutely amazing and thankful to my thighs for persevering. I'm just working on making the latter sensation a habit.
So although I'm going to sign up for Zumba classes, when it is time to visit my dad in Italy, I'll work on polishing off the pizza, because the food there is phenomenal.
Fatima al Shamsi is an Emirati living in New York.
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
UAE SQUAD
Ahmed Raza (Captain), Rohan Mustafa, Jonathan Figy, CP Rizwan, Junaid Siddique, Mohammad Usman, Basil Hameed, Zawar Farid, Vriitya Aravind (WK), Waheed Ahmed, Karthik Meiyappan, Zahoor Khan, Darius D'Silva, Chirag Suri
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
