'Saint John the Baptist' was taken down from the wall of the Louvre Museum in Paris on Tuesday, beginning its journey to the UAE. Janelle Meager / The National
'Saint John the Baptist' was taken down from the wall of the Louvre Museum in Paris on Tuesday, beginning its journey to the UAE. Janelle Meager / The National
'Saint John the Baptist' was taken down from the wall of the Louvre Museum in Paris on Tuesday, beginning its journey to the UAE. Janelle Meager / The National
'Saint John the Baptist' was taken down from the wall of the Louvre Museum in Paris on Tuesday, beginning its journey to the UAE. Janelle Meager / The National

Leonardo da Vinci's 'Saint John the Baptist' is coming to Louvre Abu Dhabi


Razmig Bedirian
  • English
  • Arabic

One of Leonardo da Vinci’s last paintings and a prime example of his genius is coming to Louvre Abu Dhabi as part of the museum’s fifth anniversary celebrations.

The National witnessed the unhanging of Saint John the Baptist on Tuesday, before it began its journey from Paris to the UAE. Workers unlatched the two cords from which the painting was suspended and carefully set it on a trolley, wheeling the smiling saint out of the Grande Gallery, where several Renaissance masterpieces, including three other Leonardo paintings, are hung.

The painting will be loaned by the Louvre Museum in Paris and go on display in the permanent galleries of Louvre Abu Dhabi for two years. It will be on show from November 8, which coincides with the museum's anniversary four days earlier.

“I have to say I’m quite moved,” Manuel Rabate, director of Louvre Abu Dhabi, says in Paris. “We just saw da Vinci’s wonderful painting unhanged and prepared for a trip to Abu Dhabi. These kind of moments in museum life are quite touching and important. Indeed, it is a gift for the fifth anniversary organised with the help and support of the Louvre. It is a beautiful painting and an important loan."

Saint John the Baptist, Rabate says, is one of Leonardo's landmark paintings — but it isn’t the first to be shown at Louvre Abu Dhabi. The Tuscan master’s Portrait of an Unknown Woman, also known as La Belle Ferronniere, was loaned by the Louvre to its Abu Dhabi sibling to mark its opening in 2017. The painting was on display at Louvre Abu Dhabi for two years.

Leonardo da Vinci's painting will be on display in Abu Dhabi for two years. Photo: Louvre Museum / Tony Querrec
Leonardo da Vinci's painting will be on display in Abu Dhabi for two years. Photo: Louvre Museum / Tony Querrec

La Belle Ferronniere actually was the first birthday gift that we had from the Louvre,” Rabate says. “It is significant that we are celebrating the fifth anniversary with another exquisite painting by the great master of the Renaissance. It is only possible through the strong relationship and trust between the two museums.”

Mohamed Khalifa Al Mubarak, chairman of Louvre Abu Dhabi, says: “The arrival of this renowned masterpiece from Musee du Louvre demonstrates the unique and profound nature of our long-term collaboration. Visitors to Louvre Abu Dhabi have an unmissable opportunity to engage with a magnificent artwork that captures an extraordinary moment in history and now represents a monumental chapter in our own grand story.

"As we celebrate Louvre Abu Dhabi’s five-year anniversary next month, we must also reflect on how this iconic museum is at the forefront of an unfolding vision for Saadiyat Cultural District — promoting worldwide connections through the universal language of history, culture and the arts.”

“Louvre Abu Dhabi is a unique achievement and a tremendous success in the museum world,” says Laurence des Cars, president and director of Louvre Museum. “This museum, the result of an unprecedented collaboration between the United Arab Emirates and France, has won the hearts and minds of an ever-growing public for five years.

Des Cars says: "The celebration of this anniversary is a great opportunity for the Louvre to reiterate its pride in working alongside our partners and thus projecting ourselves into the next decade. I am delighted to see the arrival at Louvre Abu Dhabi of Saint John the Baptist, a marvellous masterpiece by Leonardo da Vinci, which fascinates museum visitors with its intensity and soothing beauty. We could not imagine a finer ambassador of our values.”

The loan comes as Louvre Abu Dhabi prepares to celebrate its fifth anniversary next month. Khushnum Bhandari / The National
The loan comes as Louvre Abu Dhabi prepares to celebrate its fifth anniversary next month. Khushnum Bhandari / The National

The 16th-century oil on wood painting is one of the Parisian Louvre’s most popular displays. It is notable for its youthful depiction of Saint John, who was portrayed as a gaunt figure up until Leonardo's painting.

One of Leonardo's key works, the artist carried the painting with him and ceaselessly worked on it, perfecting the chiaroscuro technique, a method of treating light and shadow. He also used this as a mode of expression, reflecting on emotions and spiritual questions. Both in terms of technique and emotion, des Cars says, Saint John the Baptist represents Leonardo “at his best” and “most expressive".

Dressed in furs and with long curly hair, the saint has an enigmatic smile reminiscent of The Mona Lisa’s and points up towards heaven. The work, thought to have been painted between 1513 and 1516, is among the most spectacular examples of sfumato, one of the canonical modes of painting during the Renaissance, featuring a softened transition of colours.

Leonardo brought the painting with him from Florence when settling in France in 1516 at the invitation of King Francis I. When the artistdied in 1519, the painting was still partly unfinished — including the right arm and the fur covering the body.

Acquired by King Francis I, the painting passed into the collection of King Charles I of England in approximately 1630 before entering the collection of Louis XIV in 1662. The work then remained in the French royal collection until it entered the Louvre during the French Revolution in 1793, when the museum marked its opening.

The painting is one of the most popular at the vast Louvre Museum in Paris. Reuters
The painting is one of the most popular at the vast Louvre Museum in Paris. Reuters

In 2016, Saint John the Baptist went through a restoration process. The varnish used to seal the painting, which gradually darkens over time, was removed to restore the work’s luminosity. Des Cars says the process made it clearer for the audience to understand its "extraordinary composition".

“It is like an apparition,” she says. “His face and movement emerge out of the shadow. There is also a softness to the treatment that is so touching.”

Many who saw Leonardo's paintings during his lifetime were often uneasy with how lifelike the people in his paintings looked. Saint John the Baptist and The Mona Lisa are both prime examples of this. In the case of the former, his soft glow and the accuracy and scale with which his features are rendered imbues the biblical figure with a human quality.

Des Cars says: “It gives a power like a human presence. Something that is close to us and, at the same time, a symbol of spiritual power. This mix of a human vision, a young man of Leonardo’s time, and the spiritual entity that is represented is the genius of Leonardo. He really broke the code of representation with this painting.

"It is a universal masterpiece. Whatever our religious backgrounds, we can all interact with the painting because we are in the presence of a very strong visual emotion. It touches our heart, minds and eyes. I hope Louvre Abu Dhabi’s public will enjoy this experience and want to know more about Leonardo da Vinci and one day come to Paris to see the other da Vinci works.”

John, who was a contemporary of Jesus of Nazareth, lived a humble life in the desert and became the preacher who announced the coming of the Messiah. He practised baptism in the waters of the Jordan River, hence his nickname John the Baptist.

The preacher is a major figure in Christianity but also one of the prophets of Islam. Subsequently, Saint John the Baptist became the patron saint of the city of Florence in Italy and was a subject often depicted during the Renaissance, an era renowned for its brilliant artistic creations.

Manuel Rabate, left, and Laurence des Cars with 'Saint John the Baptist'. Janelle Meager / The National
Manuel Rabate, left, and Laurence des Cars with 'Saint John the Baptist'. Janelle Meager / The National

The presentation of Saint John the Baptist at Louvre Abu Dhabi is the first in a series of four major loans from the Louvre in Paris, following an agreement between the UAE's and France's cultural departments.

Although not the first time Saint John the Baptist has been loaned to another institution, it will be the longest the work has been away from France, where Leonardo spent his last few years.

The work, with its expansive reach and subject matter, puts it in tune with Louvre Abu Dhabi’s universal model. Rabate says the painting’s image and likeness have proliferated through time until it has become ingrained in the global consciousness. Adding it to a collection that has been curated to draw universal connections also helps in bolstering the narrative of the work.

“We are telling the story of humanity using very strong artworks," Rabate says. "This is the kind of painting whose image you’ve seen everywhere. The work is going to the Permanent Gallery. It will be in the section dedicated to the Renaissance and we will see how it is in dialogue with not only the transformation of the art world in Italy but in other places in the world."

Rabate says the artworks the museum displays highlight interconnected stories that span civilisations, which Saint John the Baptist will add to.

The painting’s acquisition and the museum’s fifth anniversary mark a new chapter for Louvre Abu Dhabi, he adds..

“When you’re celebrating your fifth anniversary, it’s not only the past or the present ... we are looking forward to the next step," he says. "We’re still a very young organisation and museum. We need to strengthen our special narrative, as well as the relationship that we have with French museums and those in the region."

Saint John the Baptist will be displayed at Louvre Abu Dhabi's permanent galleries from November 8 for two years.

Scroll through images of Louvre Abu Dhabi's ongoing Impressionism exhibition below

  • 'Bazille Studio' (1870), oil on canvas by Frederic Bazille and Edouard Manet. Victor Besa / The National
    'Bazille Studio' (1870), oil on canvas by Frederic Bazille and Edouard Manet. Victor Besa / The National
  • 'Floor Scrapers' (1875), oil on canvas by Gustave Caillebotte. Victor Besa / The National
    'Floor Scrapers' (1875), oil on canvas by Gustave Caillebotte. Victor Besa / The National
  • 'In the Cafe' (1880), oil on canvas by Gustave Caillebotte. Victor Besa / The National
    'In the Cafe' (1880), oil on canvas by Gustave Caillebotte. Victor Besa / The National
  • 'The Bezique Game' (1880), oil on canvas by Gustave Caillebotte. Victor Besa / The National
    'The Bezique Game' (1880), oil on canvas by Gustave Caillebotte. Victor Besa / The National
  • 'Spring' (1857), oil on canvas by Charles-Francois Daubigny. Victor Besa / The National
    'Spring' (1857), oil on canvas by Charles-Francois Daubigny. Victor Besa / The National
  • 'Woman with a Coffee Pot' (1890-95), oil on canvas by Paul Cezanne. Victor Besa / The National
    'Woman with a Coffee Pot' (1890-95), oil on canvas by Paul Cezanne. Victor Besa / The National
  • Sylvie Patry, chief curator and deputy director for Collections and Curatorial Affairs at Musée d’Orsay. Victor Besa / The National
    Sylvie Patry, chief curator and deputy director for Collections and Curatorial Affairs at Musée d’Orsay. Victor Besa / The National
  • 'Apples and Oranges' (1839), oil on canvas by Paul Cezanne. Victor Besa / The National
    'Apples and Oranges' (1839), oil on canvas by Paul Cezanne. Victor Besa / The National
  • 'The Pastures under a Cloudy Sky' (1856-60), oil on canvas by Constant Troyon. Victor Besa / The National
    'The Pastures under a Cloudy Sky' (1856-60), oil on canvas by Constant Troyon. Victor Besa / The National
  • 'Family Reunion' (1867-1841), oil on canvas by Frederic Bazille. Victor Besa / The National
    'Family Reunion' (1867-1841), oil on canvas by Frederic Bazille. Victor Besa / The National
  • 'The Cup of Chocolate' (1877-78), oil on canvas by Pierre-Auguste Renoir. Victor Besa / The National
    'The Cup of Chocolate' (1877-78), oil on canvas by Pierre-Auguste Renoir. Victor Besa / The National
  • 'The Ice Floes' (1880), oil on canvas by Claude Monet. Victor Besa / The National
    'The Ice Floes' (1880), oil on canvas by Claude Monet. Victor Besa / The National
  • 'The Improvised Field Hospital' (1865), oil on canvas by Frederic Bazille. Victor Besa / The National
    'The Improvised Field Hospital' (1865), oil on canvas by Frederic Bazille. Victor Besa / The National
  • 'A Studio at Les Batignolles' (1870), oil on canvas by Henri Fantin-Latour. Victor Besa / The National
    'A Studio at Les Batignolles' (1870), oil on canvas by Henri Fantin-Latour. Victor Besa / The National
  • 'The Two Sisters' (1863), oil on canvas by James Tissot. Victor Besa / The National
    'The Two Sisters' (1863), oil on canvas by James Tissot. Victor Besa / The National
  • 'Rue Montorgueil, Paris' (1878), oil on canvas by Claude Monet. Victor Besa / The National
    'Rue Montorgueil, Paris' (1878), oil on canvas by Claude Monet. Victor Besa / The National
  • 'Saint-Lazare Railway Station' (1877), oil on canvas by Claude Monet. Victor Besa / The National
    'Saint-Lazare Railway Station' (1877), oil on canvas by Claude Monet. Victor Besa / The National
  • 'The Balcony' (1868-69), oil on canvas by Edouard Manet. Victor Besa / The National
    'The Balcony' (1868-69), oil on canvas by Edouard Manet. Victor Besa / The National
  • 'Floor Scrapers' by Gustave Cailebotte, oil on canvas. Khushnum Bhandari / The National
    'Floor Scrapers' by Gustave Cailebotte, oil on canvas. Khushnum Bhandari / The National
  • The exhibition is running until February. Khushnum Bhandari / The National
    The exhibition is running until February. Khushnum Bhandari / The National
  • It highlights how the French artists, known as 'the impressionists', were rebels of their time. Khushnum Bhandari / The National
    It highlights how the French artists, known as 'the impressionists', were rebels of their time. Khushnum Bhandari / The National
  • Their vibrant brushstrokes and outdoor landscapes broke conventional art rules in the 19th century. Khushnum Bhandari / The National
    Their vibrant brushstrokes and outdoor landscapes broke conventional art rules in the 19th century. Khushnum Bhandari / The National
  • 'The Lady with the Glove' by Carlos-Duran. Khushnum Bhandari / The National
    'The Lady with the Glove' by Carlos-Duran. Khushnum Bhandari / The National
The biog

Place of birth: Kalba

Family: Mother of eight children and has 10 grandchildren

Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken

Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah

Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”

The specs: 2019 Cadillac XT4

Price, base: Dh145,000

Engine: 2.0-litre turbocharged in-line four-cylinder engine

Transmission: Nine-speed automatic

Power: 237hp @ 5,000rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 8.7L / 100km

Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

The cost of Covid testing around the world

Egypt

Dh514 for citizens; Dh865 for tourists

Information can be found through VFS Global.

Jordan

Dh212

Centres include the Speciality Hospital, which now offers drive-through testing.

Cambodia

Dh478

Travel tests are managed by the Ministry of Health and National Institute of Public Health.

Zanzibar

AED 295

Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.

Abu Dhabi

Dh85

Abu Dhabi’s Seha has test centres throughout the UAE.

UK

From Dh400

Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.

The essentials

What: Emirates Airline Festival of Literature

When: Friday until March 9

Where: All main sessions are held in the InterContinental Dubai Festival City

Price: Sessions range from free entry to Dh125 tickets, with the exception of special events.

Hot Tip: If waiting for your book to be signed looks like it will be timeconsuming, ask the festival’s bookstore if they have pre-signed copies of the book you’re looking for. They should have a bunch from some of the festival’s biggest guest authors.

Information: www.emirateslitfest.com
 

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Children who witnessed blood bath want to help others

Aged just 11, Khulood Al Najjar’s daughter, Nora, bravely attempted to fight off Philip Spence. Her finger was injured when she put her hand in between the claw hammer and her mother’s head.

As a vital witness, she was forced to relive the ordeal by police who needed to identify the attacker and ensure he was found guilty.

Now aged 16, Nora has decided she wants to dedicate her career to helping other victims of crime.

“It was very horrible for her. She saw her mum, dying, just next to her eyes. But now she just wants to go forward,” said Khulood, speaking about how her eldest daughter was dealing with the trauma of the incident five years ago. “She is saying, 'mama, I want to be a lawyer, I want to help people achieve justice'.”

Khulood’s youngest daughter, Fatima, was seven at the time of the attack and attempted to help paramedics responding to the incident.

“Now she wants to be a maxillofacial doctor,” Khulood said. “She said to me ‘it is because a maxillofacial doctor returned your face, mama’. Now she wants to help people see themselves in the mirror again.”

Khulood’s son, Saeed, was nine in 2014 and slept through the attack. While he did not witness the trauma, this made it more difficult for him to understand what had happened. He has ambitions to become an engineer.

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

Guardians%20of%20the%20Galaxy%20Vol%203
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

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

UAE currency: the story behind the money in your pockets
'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

Updated: October 18, 2022, 2:57 PM