• This creation by Laurent Ballesta showing a trio of camouflage groupers won Wildlife Photographer of the Year: Underwater Award. Laurent Ballesta / Wildlife Photographer of the Year
    This creation by Laurent Ballesta showing a trio of camouflage groupers won Wildlife Photographer of the Year: Underwater Award. Laurent Ballesta / Wildlife Photographer of the Year
  • Elephant in the room by Adam Oswel won Wildlife Photographer of the Year: Photojournalism Award. Adam Oswelr / Wildlife Photographer of the Year
    Elephant in the room by Adam Oswel won Wildlife Photographer of the Year: Photojournalism Award. Adam Oswelr / Wildlife Photographer of the Year
  • Cool time by Martin Gregus, showing polar bears as they come ashore in Canada, won Wildlife Photographer of the Year: Rising Star Portfolio Award. Martin Gregus / Wildlife Photographer of the Year
    Cool time by Martin Gregus, showing polar bears as they come ashore in Canada, won Wildlife Photographer of the Year: Rising Star Portfolio Award. Martin Gregus / Wildlife Photographer of the Year
  • Head to head by Stefano Unterthiner, showing two Svalbard reindeer battle for control of a harem, won Wildlife Photographer of the Year: Behaviour: Mammals Award. Stefano Unterthiner / Wildlife Photographer of the Year
    Head to head by Stefano Unterthiner, showing two Svalbard reindeer battle for control of a harem, won Wildlife Photographer of the Year: Behaviour: Mammals Award. Stefano Unterthiner / Wildlife Photographer of the Year
  • The intimate touch by Shane Kalyn, showing two ravens in Canada, won Wildlife Photographer of the Year: Behaviour: Birds Award. Shane Kalyn / Wildlife Photographer of the Year
    The intimate touch by Shane Kalyn, showing two ravens in Canada, won Wildlife Photographer of the Year: Behaviour: Birds Award. Shane Kalyn / Wildlife Photographer of the Year
  • Dome home by Vidyun R Hebbar, showing a tent spider as a rickshaw passes by in India, won Young Wildlife Photographer of the Year: 10 Years and Under Award. Vidyun R Hebbar / Wildlife Photographer of the Year
    Dome home by Vidyun R Hebbar, showing a tent spider as a rickshaw passes by in India, won Young Wildlife Photographer of the Year: 10 Years and Under Award. Vidyun R Hebbar / Wildlife Photographer of the Year
  • Spinning the cradle by Gil Wizen, showing a fishing spider stretching out silk from its spinnerets, won Wildlife Photographer of the Year: Behaviour: Invertebrate Award. Gil Wizen / Wildlife Photographer of the Year
    Spinning the cradle by Gil Wizen, showing a fishing spider stretching out silk from its spinnerets, won Wildlife Photographer of the Year: Behaviour: Invertebrate Award. Gil Wizen / Wildlife Photographer of the Year
  • Face Off by Angel Fitor, showing two adult male cichlid fish fighting jaw to jaw over a snail shell in Lake Tanganyika, Africa, won Wildlife Photographer of the Year: Portfolio Award. Angel Fitor / Wildlife Photographer of the Year
    Face Off by Angel Fitor, showing two adult male cichlid fish fighting jaw to jaw over a snail shell in Lake Tanganyika, Africa, won Wildlife Photographer of the Year: Portfolio Award. Angel Fitor / Wildlife Photographer of the Year
  • Reflection by Majed Ali, showing the moment Kibande, an almost-40- year-old mountain gorilla, closes its eyes in the rain in Uganda, won Wildlife Photographer of the Year: Animal Portraits Award. Majed Ali / Wildlife Photographer of the Year
    Reflection by Majed Ali, showing the moment Kibande, an almost-40- year-old mountain gorilla, closes its eyes in the rain in Uganda, won Wildlife Photographer of the Year: Animal Portraits Award. Majed Ali / Wildlife Photographer of the Year
  • Eye to Eye by Zack Clothier, showing a Grizzly Bear investigating a bull elk carcass in Montana, won Wildlife Photographer of the Year: Animals in their Environment Award. Zack Clothier / Wildlife Photographer of the Year
    Eye to Eye by Zack Clothier, showing a Grizzly Bear investigating a bull elk carcass in Montana, won Wildlife Photographer of the Year: Animals in their Environment Award. Zack Clothier / Wildlife Photographer of the Year
  • The healing touch, from Community care by Brent Stirton, showing a the director of a rehabilitation centre caring for chimpanzees orphaned by the bushmeat trade sitting with a newly rescued chimp, won Wildlife Photographer of the Year: Photojournalist Story Award. Brent Stirton / Wildlife Photographer of the Year
    The healing touch, from Community care by Brent Stirton, showing a the director of a rehabilitation centre caring for chimpanzees orphaned by the bushmeat trade sitting with a newly rescued chimp, won Wildlife Photographer of the Year: Photojournalist Story Award. Brent Stirton / Wildlife Photographer of the Year
  • The spider room by Gil Wizen, showing a venomous Brazilian wandering spider hiding under his bed in Canada, won Wildlife Photographer of the Year: Urban Wildlife Award. Gil Wizen / Wildlife Photographer of the Year
    The spider room by Gil Wizen, showing a venomous Brazilian wandering spider hiding under his bed in Canada, won Wildlife Photographer of the Year: Urban Wildlife Award. Gil Wizen / Wildlife Photographer of the Year
  • Road to ruin by Javier Lafuente, showing the stark, straight line of a road slicing through the curves of the wetland landscape, won Wildlife Photographer of the Year: Wetlands The Bigger Picture Award. Javier Lafuente / Wildlife Photographer of the Year
    Road to ruin by Javier Lafuente, showing the stark, straight line of a road slicing through the curves of the wetland landscape, won Wildlife Photographer of the Year: Wetlands The Bigger Picture Award. Javier Lafuente / Wildlife Photographer of the Year
  • Nursery meltdown by Jennifer Hayes, as she records harp seals, seal pups and the blood of birth against the melting sea ice in the Gulf of St. Lawrence, Quebec, Canada, won Wildlife Photographer of the Year: Oceans: The Bigger Picture Award. Jennifer Hayes / Wildlife Photographer of the Year
    Nursery meltdown by Jennifer Hayes, as she records harp seals, seal pups and the blood of birth against the melting sea ice in the Gulf of St. Lawrence, Quebec, Canada, won Wildlife Photographer of the Year: Oceans: The Bigger Picture Award. Jennifer Hayes / Wildlife Photographer of the Year
  • Sunflower songbird by Andres Luis Dominguez Blanco, showing a singing warbler surrounded by sunflowers in Spain, won Young Wildlife Photographer of the Year: 11-14 Years Award. Andres Luis Dominguez Blanco / Wildlife Photographer of the Year
    Sunflower songbird by Andres Luis Dominguez Blanco, showing a singing warbler surrounded by sunflowers in Spain, won Young Wildlife Photographer of the Year: 11-14 Years Award. Andres Luis Dominguez Blanco / Wildlife Photographer of the Year
  • Where the giant newts breed by Joao Rodrigues, showing a pair of courting sharp-ribbed newts in a flooded forest, won Wildlife Photographer of the Year: Behaviour: Amphibians and Reptiles Award. Joao Rodrigues / Wildlife Photographer of the Year
    Where the giant newts breed by Joao Rodrigues, showing a pair of courting sharp-ribbed newts in a flooded forest, won Wildlife Photographer of the Year: Behaviour: Amphibians and Reptiles Award. Joao Rodrigues / Wildlife Photographer of the Year
  • Rich reflections by Justin Gilligan, showing the reflection of a marine ranger among the seaweed in Australia, won Wildlife Photographer of the Year: Plants and Fungi Award. Justin Gilligan / Wildlife Photographer of the Year
    Rich reflections by Justin Gilligan, showing the reflection of a marine ranger among the seaweed in Australia, won Wildlife Photographer of the Year: Plants and Fungi Award. Justin Gilligan / Wildlife Photographer of the Year
  • High-flying jay by Lasse Kurkela, showing a Siberian jay fly to the top of a spruce tree to stash its food in Finland, won Young Wildlife Photographer of the Year: 15-17 Years Award. Lasse Kurkela / Wildlife Photographer of the Year
    High-flying jay by Lasse Kurkela, showing a Siberian jay fly to the top of a spruce tree to stash its food in Finland, won Young Wildlife Photographer of the Year: 15-17 Years Award. Lasse Kurkela / Wildlife Photographer of the Year
  • Bedazzled by Alexander Mustard, showing a ghost pipefish hiding among the arms of a feather star, won Wildlife Photographer of the Year: Natural Artistry Award. Alexander Mustard / Wildlife Photographer of the Year
    Bedazzled by Alexander Mustard, showing a ghost pipefish hiding among the arms of a feather star, won Wildlife Photographer of the Year: Natural Artistry Award. Alexander Mustard / Wildlife Photographer of the Year

Culture

Art

Laurent Ballesta named Wildlife Photographer of the Year for 'Creation'

Image captures camouflage groupers exiting their milky cloud of eggs and sperm in Fakarava, French Polynesia

The National

October 12, 2021

  • English
  • Arabic

A French biologist and underwater photographer has been named the Natural History Museum's Wildlife Photographer of the Year for 2021.

Laurent Ballesta was selected as the winner of the competition for his “enigmatic image” Creation, which captures camouflage groupers exiting their milky cloud of eggs and sperm in Fakarava, French Polynesia.

Over the past five years, Mr Ballesta and his team dove into the lagoon day and night so they did not miss the annual spawning that takes place around the full moon in July.

His image was selected from more than 50,000 entries from 95 countries and was named the winner at a virtual awards ceremony at the Natural History Museum in central London.

“The image works on so many levels. It is surprising, energetic and intriguing, and has an otherworldly beauty,” said chairwoman of the judging panel, writer and editor Rosamund “Roz” Kidman Cox.

“It also captures a magical moment — a truly explosive creation of life — leaving the tail-end of the exodus of eggs hanging for a moment like a symbolic question mark.”

Meanwhile, Vidyun R Hebbar was named Young Wildlife Photographer of the Year at the ceremony.

The 10-year-old's colourful image, Dome home, features a tent spider in its web as a tuk-tuk passes.

The two winners were chosen from 19 categories in total which aim to celebrate the natural world.

Three new categories were introduced this year, including Oceans — The Bigger Picture and Wetlands — The Bigger Picture.

A total of 100 images from the competition will be on display at the Wildlife Photographer of the Year exhibition at the Natural History Museum.

It opens on October 15 before touring across the UK and internationally.

While you're here ...

Damien McElroy: What happens to Brexit?

Con Coughlin: Could the virus break the EU?

Andrea Matteo Fontana: Europe to emerge stronger

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

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

While you're here
Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

School uniforms report
The full list of 2020 Brit Award nominees (winners in bold):

British group

Coldplay

Foals

Bring me the Horizon

D-Block Europe

Bastille

British Female

Mabel

Freya Ridings

FKA Twigs

Charli xcx

Mahalia​

British male

Harry Styles

Lewis Capaldi

Dave

Michael Kiwanuka

Stormzy​

Best new artist

Aitch

Lewis Capaldi

Dave

Mabel

Sam Fender

Best song

Ed Sheeran and Justin Bieber - I Don’t Care

Mabel - Don’t Call Me Up

Calvin Harrison and Rag’n’Bone Man - Giant

Dave - Location

Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart

AJ Tracey - Ladbroke Grove

Lewis Capaldi - Someone you Loved

Tom Walker - Just You and I

Sam Smith and Normani - Dancing with a Stranger

Stormzy - Vossi Bop

International female

Ariana Grande

Billie Eilish

Camila Cabello

Lana Del Rey

Lizzo

International male

Bruce Springsteen

Burna Boy

Tyler, The Creator

Dermot Kennedy

Post Malone

Best album

Stormzy - Heavy is the Head

Michael Kiwanuka - Kiwanuka

Lewis Capaldi - Divinely Uninspired to a Hellish Extent

Dave - Psychodrama

Harry Styles - Fine Line

Rising star

Celeste

Joy Crookes

beabadoobee

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Updated: October 13, 2021, 9:35 AM
PhotographyWildlifeLondon