The sun sets during the last day of the Hudayriyat International Kite Festival in Abu Dhabi. Victor Besa / The National
The sun sets during the last day of the Hudayriyat International Kite Festival in Abu Dhabi. Victor Besa / The National
The sun sets during the last day of the Hudayriyat International Kite Festival in Abu Dhabi. Victor Besa / The National
The sun sets during the last day of the Hudayriyat International Kite Festival in Abu Dhabi. Victor Besa / The National

World Photography Day: The National staff pick their favourite images


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Every year, photographers around the world observe August 19 as World Photography Day, to celebrate the art, science and history of photography. The date commemorates the invention of the daguerreotype process by French photographer Louis Daguerre in 1839. One of the earliest forms of the art, the daguerreotype process laid the foundation for modern photography.

It was Indian photographer O P Sharma who floated the idea of a day dedicated to photography, first recognised by the Indian International Photographic Council, which he founded, in 1991.

The Photographic Society of America and the UK's Royal Photographic Society would shortly afterwards recognise the annual event.

Today, the day is observed around the world with events, exhibitions and workshops, reminding people about the power of photography.

Before this year's World Photography Day, The National's photographers pick some of their best works of the year and explain why it made such an impact on them.

Two men and a raft (April 16, Dubai)

Two men fashion a raft from gas cylinders during the floods in Dubai in April. Antonie Robertson / The National
Two men fashion a raft from gas cylinders during the floods in Dubai in April. Antonie Robertson / The National

While many images of the Dubai floods in April went viral, this picture of two men fashioning a raft out of gas cylinders in Al Quoz captured the essence of the unprecedented weather event for photographer Antonie Robertson.

"I spent three days navigating the waterlogged roads, closures and inaccessible routes looking to make images that captured the spirit of the experience for residents," Robertson says.

"This photo is of two men whose workshop was flooded out and were unable to return to their accommodation for days, but decided to make the most of it. It captures that mood for me."

Fresh fruit for iftar (May 15, Dubai)

A seller cuts and packages watermelon for iftar in old Dubai. Antonie Robertson / The National
A seller cuts and packages watermelon for iftar in old Dubai. Antonie Robertson / The National

Robertson also captured this moment during Ramadan near the Gold Souq in Old Town Dubai, showing street sellers preparing fresh fruit for iftar.

"It's all about the simple details for me," says Robertson. "This moment, which shows a vendor cutting a watermelon while his customer stands ready with coins, sums up the late afternoon moment during Ramadan right before many worshippers break their fast."

Desert warriors (May 24)

Adventurers Dani Afiouni and John Bowerman during their 160km run from Jebel Jais in Ras Al Khaimah to Al Qudra in Dubai. Antonie Roberston / The National
Adventurers Dani Afiouni and John Bowerman during their 160km run from Jebel Jais in Ras Al Khaimah to Al Qudra in Dubai. Antonie Roberston / The National

Another striking image from Robertson, this time of adventurer Dani Afiouni and his friend John Bowerman silhouetted against the desert sky.

The two men were in the middle of running the straightest line possible from Jebel Jais in Ras Al Khaimah to Al Qudra in Dubai, a stretch of about 160km over five days.

Robertson tracked down two men on their run through the desert of Sharjah right before sunset and captured this beautiful image.

"When I had finally caught up with them the light was almost gone, but this image really captures what they were trying to achieve with their endeavour," Robertson says.

Freedom (January 21)

A girl jumps as she lets go of her kite at the Hudayriyat International Kite Festival in Abu Dhabi. Victor Besa / The National
A girl jumps as she lets go of her kite at the Hudayriyat International Kite Festival in Abu Dhabi. Victor Besa / The National

From photographer Victor Besa comes this joyful picture of a girl jumping as she lets go of her kite on the last day of the Hudayriyat International Kite Festival.

Flyers from around the world attended the three-day event as kites of all shapes and sizes soared over the Abu Dhabi sky.

Besa says he loves this image because it juxtaposes the calmness of the sunset in the background with the emotion and action.

"The moment is frozen in that fraction of a second the girl jumped in the air letting go of the kite," he says.

"Even though it is a silhouette, you can tell the girl is smiling, giving the viewer the feeling of freedom, not just because the kite in the air but also because of the open arms of the girl."

Breathe (February 24)

Palestinian patients arrive at the UAE floating hospital in the port of Al Arish, Egypt. Victor Besa / The National
Palestinian patients arrive at the UAE floating hospital in the port of Al Arish, Egypt. Victor Besa / The National

In February, Besa travelled with The National's Ismaeel Naar on the 100-bed floating hospital that set sail from the UAE to Al Arish port in Egypt.

The renovated vessel, ordered by President Sheikh Mohamed, has provided a vital lifeline to the people of Palestine fleeing the continuing Israel-Gaza War.

Besa captured this photo of one of medical tents and says the picture's "point of entry" quality makes it really powerful.

"The image also has a wide range of quality of light, from shadows to mid-tones and highlights," he says.

"The way the image is framed in between the tent entrance gives the viewer a kind of claustrophobic feeling. That, as well as the fact that the patient inside has an oxygen mask while the medical technician entering the tent is also masked."

Best friends (March 16)

Thai Boy Scouts at the Amphawa floating market, Mae Khlong, Thailand. Victor Besa / The National
Thai Boy Scouts at the Amphawa floating market, Mae Khlong, Thailand. Victor Besa / The National

Curiously, Besa says he's not sure why he likes this image of boy scouts he took at the Amphawa floating market in Mae Khlong, Thailand.

"I actually find the image awkward," he admits. "The facial expressions of the boys, their scrawny arm placements as they walk down the Amphawa floating market with their own tight-knit group."

But, he adds, the layering of the image is very revealing.

"If you look at the background, another group of boy scouts is evident. They are all boy scouts but at the end of the day, they still chose to only be with their best friends after camping class."

Power in the sky (November 13, 2023)

The Frecce Tricolori acrobatic squad perform at the Dubai Airshow. Pawan Singh / The National
The Frecce Tricolori acrobatic squad perform at the Dubai Airshow. Pawan Singh / The National

Photographer Pawan Singh captured this image during the Dubai Airshow, of the Italian Frecce Tricolori acrobatic squad leaving a trail in the sky in a dazzling display of precision and power.

"I love this image for its dynamic energy and the way it captures the thrilling spirit of human achievement soaring against the deep blue canvas," says Singh.

The biennial Dubai Airshow was held at the sprawling Dubai World Central airport.

Somewhere over Dubai (March 8)

A rainbow arches over Dubai's skyline after heavy rain. Pawan Singh / The National
A rainbow arches over Dubai's skyline after heavy rain. Pawan Singh / The National

Stormy weather arrived in the UAE this year, with torrential rain forcing some flight cancellations in March.

Singh managed to capture this beautiful rainbow arching over the Dubai skyline after one downpour – a burst of colour between concrete and clouds.

"I love this image for its unexpected beauty, where nature interrupts the urban scene with a vibrant, fleeting gift," he says. "It's a reminder that even in a bustling city, moments of pure magic can still unfold."

Flower Moon (May 24)

A blossom is silhouetted against the full moon or Flower Moon in May. Pawan Singh / The National
A blossom is silhouetted against the full moon or Flower Moon in May. Pawan Singh / The National

Stargazers were in for a treat this year with May's full moon being significantly brighter than usual.

The Flower Moon is so named because it signifies the arrival of spring.

Singh captured this blossom silhouetted against the full moon, almost as if it's standing guard, its delicate branches etched against the night sky.

"I love this image for its simplicity and elegance, capturing a fleeting moment where nature and moonlight merge in perfect harmony, offering a serene pause from the world," he says.

Ray of hope (September 3, 2023)

Gorch Ahmed sits in her living room in Sheladiz, Iraqi Kurdistan. Chris Whiteoak / The National
Gorch Ahmed sits in her living room in Sheladiz, Iraqi Kurdistan. Chris Whiteoak / The National

Photographer Chris Whiteoak travelled with The National's Jamie Prentis to Iraqi Kurdistan in September last year. There, they spoke to families affected by the decades-long conflict between Turkey and the Kurdistan Workers' Party (PKK).

Whiteoak took this striking photo of Gorch Ahmed in her living room in Sheladiz, Iraqi Kurdistan.

Ahmed's son, Dimokrat, joined armed forces to help liberate Iraqi territory from ISIS in 2014. He later rejoined civilian life, only to be killed in 2020 by a Turkish drone strike in his hometown, in the mountainous far north of the Kurdish region, close to the border with Turkey.

"I believe this picture shows the darkness that has happened to Gorch while also showing a little light … a ray of hope," says Whiteoak.

One among many (April 10)

A young boy looks out during early morning Eid Al Fitr prayers at Al Salam Community School in Al Twar, Dubai. Chris Whiteoak / The National
A young boy looks out during early morning Eid Al Fitr prayers at Al Salam Community School in Al Twar, Dubai. Chris Whiteoak / The National

Thousands attended the first Eid Al Fitr prayers at various mosques and community centres across the UAE early on April 10.

Whiteoak captured this sweet photo of a young boy who joined worshippers at Al Salam Community School in Al Twar, Dubai.

"I love this image as it shows a child participating in his family and religious traditions without quite knowing what to do," he says.

Reality check (June 3)

A passport officer looks for a watermark to check its authenticity at Dubai airport. Chris Whiteoak / The National
A passport officer looks for a watermark to check its authenticity at Dubai airport. Chris Whiteoak / The National

With hundreds of thousands of passengers flying in and out of one of Dubai Airport, one of the world's busiest, passport control officers are armed with the digital know-how and cutting-edge technology to identify those using forged passports within seconds.

Khalid Al Ameri is among 1,500 Emirati passport control officers tasked with handling entry and exit at the airport.

During the first three months of the year, officer Al Ameri and his colleagues caught 366 passengers using fake passports, an increase from 355 cases reported during the same period in last year.

"I like the way the light bounces off the wall. It also shows the officer in deep concentration as this is a serious job," Whiteoak says of his photo.

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

Match info

Bournemouth 1 (King 45 1')
Arsenal 2 (Lerma 30' og, Aubameyang 67')

Man of the Match: Sead Kolasinac (Arsenal)

Match info

Arsenal 0

Manchester City 2
Sterling (14'), Bernardo Silva (64')

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%20%3C%2Fstrong%3EGrowdash%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJuly%202022%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESean%20Trevaskis%20and%20Enver%20Sorkun%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3ERestaurant%20technology%0D%3Cbr%3E%3Cstrong%3EFunding%20so%20far%3A%3C%2Fstrong%3E%20%24750%2C000%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFlat6Labs%2C%20Plus%20VC%2C%20Judah%20VC%2C%20TPN%20Investments%20and%20angel%20investors%2C%20including%20former%20Talabat%20chief%20executive%20Abdulhamid%20Alomar%2C%20and%20entrepreneur%20Zeid%20Husban%3C%2Fp%3E%0A
Fixtures

Sunday, December 8, Sharjah Cricket Stadium – UAE v USA

Monday, December 9, Sharjah Cricket Stadium – USA v Scotland

Wednesday, December 11, Sharjah Cricket Stadium – UAE v Scotland

Thursday, December 12, ICC Academy, Dubai – UAE v USA

Saturday, December 14, ICC Academy, Dubai – USA v Scotland

Sunday, December 15, ICC Academy, Dubai – UAE v Scotland

Note: All matches start at 10am, admission is free

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

UAE currency: the story behind the money in your pockets
Dates for the diary

To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:

  • September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
  • October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
  • October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
  • November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
  • December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
  • February 2, 2018 Bodytree will host its 4th annual yoga market.
Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

The Cockroach

 (Vintage)

Ian McEwan 
 

MATCH INFO

World Cup qualifier

Thailand 2 (Dangda 26', Panya 51')

UAE 1 (Mabkhout 45 2')

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Updated: August 16, 2024, 6:01 PM