• In Al Ain, three family members performing the Asr prayer at home, following the closure of mosques due to the pandemic. Taken by Emirati photographer Salem Sarhan, this work is the winner of the National Geographic Abu Dhabi and Almarai’s 2020 ‘Moments’ competition. Photo by Salem Sarhan.
    In Al Ain, three family members performing the Asr prayer at home, following the closure of mosques due to the pandemic. Taken by Emirati photographer Salem Sarhan, this work is the winner of the National Geographic Abu Dhabi and Almarai’s 2020 ‘Moments’ competition. Photo by Salem Sarhan.
  • When barber shops in Gaza closed due to the pandemic, Sameh decided to set up shop outdoors in his neighborhood. Here, he tends to the children of his relatives and neighbors, while everyone maintains social distancing protocols. Photo by Samar Abu Elouf
    When barber shops in Gaza closed due to the pandemic, Sameh decided to set up shop outdoors in his neighborhood. Here, he tends to the children of his relatives and neighbors, while everyone maintains social distancing protocols. Photo by Samar Abu Elouf
  • Socially distanced beachgoers in Fujairah, UAE, just after the public was allowed on the beaches again following months of closure. Photo by Ahmed Alshehhi
    Socially distanced beachgoers in Fujairah, UAE, just after the public was allowed on the beaches again following months of closure. Photo by Ahmed Alshehhi
  • Mahmoud Abdel Hadi, an 8-year old refugee, studies inside his tent after the pandemic forces schools to close. He uses a mobile phone to check instructions for his homework. Photo by Khalil Ashawi
    Mahmoud Abdel Hadi, an 8-year old refugee, studies inside his tent after the pandemic forces schools to close. He uses a mobile phone to check instructions for his homework. Photo by Khalil Ashawi
  • Jordanian calligrapher Mohammad Hindi who has been practicing since the 1950s, in his workshop. Photo by Ahmed Alazzam
    Jordanian calligrapher Mohammad Hindi who has been practicing since the 1950s, in his workshop. Photo by Ahmed Alazzam
  • Iraqi photographer Ahmed Abdulameer Lazem depicts a child in reverie, wondering when the pandemic will end. Photo by Ahmed Abdulameer Lazem The picture was shot of a child wondering what life will be like when the pandemic ends and things returns to normal.
    Iraqi photographer Ahmed Abdulameer Lazem depicts a child in reverie, wondering when the pandemic will end. Photo by Ahmed Abdulameer Lazem The picture was shot of a child wondering what life will be like when the pandemic ends and things returns to normal.
  • Saudi photographer Afrah Alharbi captures her younger sister painting, a new skill she has picked up during quarantine. Photo by Afrah Alharbi
    Saudi photographer Afrah Alharbi captures her younger sister painting, a new skill she has picked up during quarantine. Photo by Afrah Alharbi
  • Teens rollerblading on a rooftop in Gaza with murals as a backdrop. Photo by Samar Abu Elouf
    Teens rollerblading on a rooftop in Gaza with murals as a backdrop. Photo by Samar Abu Elouf
  • A young Saudi boy performs his studies at home due to the pandemic. Photo by Hussain Ali A Buhligah
    A young Saudi boy performs his studies at home due to the pandemic. Photo by Hussain Ali A Buhligah
  • This photo shows children playing the traditional Emirati game of Carrom. It was taken by photographer Safia Al Zaabi during quarantine. Photo by Safia Al Zaabi
    This photo shows children playing the traditional Emirati game of Carrom. It was taken by photographer Safia Al Zaabi during quarantine. Photo by Safia Al Zaabi

Emirati photographer Salem Sarhan wins National Geographic Abu Dhabi photography competition


Alexandra Chaves
  • English
  • Arabic

Photographer Salem Sarhan has been announced as the winner of National Geographic Abu Dhabi’s annual Moments photography competition for 2020, making him the first Emirati to receive the prize in its 10-year history.

The winning image is an aerial shot of a family performing the Al Asr prayer at home. The theme of the 2020 Moments competition was "a year lived differently", which asked photographers to consider the impact of the coronavirus pandemic, particularly how families and communities adapted to social distancing rules and stay-at-home guidelines.

Take a look through the gallery above to see the winning and shortlisted images of the 2020 Moments competition.

Sarhan presented a snapshot of what many families have been doing since the pandemic started; praying together at home, particularly during the closures of mosques and other places of worship.

Thephotographer, 27, captured the moment at his home in Al Ain. It was the composition of his image, with its symmetry and the intricate elements of the prayer rugs, that gave him the edge among the 27,000 entries for the competition.

"I spend a lot of time getting the right composition. Sometimes I wait a few hours just to get the perfect moment," Sarhan tells The National. He adds that the key to a good photograph is "to capture a moment that has an emotional impact, be it nature or with people".

Salem Sarhan has won the 2020 National Geographic Abu Dhabi and Almarai Moments photography competition
Salem Sarhan has won the 2020 National Geographic Abu Dhabi and Almarai Moments photography competition

He began taking photographs in 2015. On a trip to Oman, Sarhan found a camera in his friend’s car and began capturing the sights they visited.

"My friend commented that my photos were very good and encouraged me to pursue [photography] further," he says.

Over the years, his body of work has included documentary and nature photography. "I started by documenting the world around me, the street life, then it evolved to portraits and conceptual photos. Today, I am focusing on the beauty of nature," he explains. He particularly likes to photograph across the UAE and Oman, he adds.

His pristine photographs are carefully constructed, as seen in the series taken in his home during the pandemic. Similar to his winning photo, Work from Home features a bird's-eye view of family members gathering on top of an ornate carpet.

His photographs in nature include the night sky in Oman, where a lone Ghaf tree stands in the desert with stars and sweeping clouds overhead.

In another image, he captures lightning as it flashes over the top of Abu Dhabi's Sheikh Zayed Grand Mosque. "I waited four hours, from 10pm to 2am, to get the right photo," he says.

A night sky image taken in Oman by 2020 Moments winner Salem Sarhan
A night sky image taken in Oman by 2020 Moments winner Salem Sarhan

As the winner, Sarhan will receive $10,000 worth of photography equipment and his work will be featured in National Geographic Al Arabiya magazine. His hopes now are to present an exhibition of his photographs in the future.

Established in 2010, the Moments competition recognises rising talent in the Middle East and North Africa, accepting entries through a themed open call. In 2014, Almarai joined as a partner to the initiative, changing the name to the National Geographic Abu Dhabi and Almarai Moments photography competition.

In this photo by Salem Sarhan, lightning flashes above the Sheikh Zayed Grand Mosque in Abu Dhabi
In this photo by Salem Sarhan, lightning flashes above the Sheikh Zayed Grand Mosque in Abu Dhabi

Throughout its decade-long existence, Moments has reviewed 275,000 entries from photographers across the region. Judges include two-time Pulitzer Prize winner and National Geographic photographer Muhammed Muheisen, whose body of work includes documentation of the refugee crisis around the world.

This year, judges awarded second place to Jordanian photographer Ahmed Alazzam. His image features Mohamed Hendy, a seasoned calligrapher whose practices stretches back to the 1950s.

In third place is a street photograph by Samar Abu Elouf, who has documented a barber named Sameh who offers his services outdoors after the Covid-19 lockdowns forced his shop to close.

National Geographic Abu Dhabi has also announced the shortlist for the competition, which includes images from Iraq, Saudi Arabia and Palestine.

For 2021, National Geographic Abu Dhabi will feature a new category specifically aimed at a younger photographs aged 13 to 17.

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

RESULTS

6.30pm: Emirates Holidays Maiden (TB) Dh 82,500 (Dirt) 1,900m
Winner: Lady Snazz, Richard Mullen (jockey), Satish Seemar (trainer).

7.05pm: Arabian Adventures Maiden (TB) Dh 82,500 (D) 1,200m
Winner: Zhou Storm, Connor Beasley, Ali Rashid Al Raihe.

7.40pm: Emirates Skywards Handicap (TB) Dh 82,500 (D) 1,200m
Winner: Rich And Famous, Royston Ffrench, Salem bin Ghadayer.

8.15pm: Emirates Airline Conditions (TB) Dh 120,000 (D) 1,400m
Winner: Rio Angie, Sam Hitchcock, Doug Watson.

8.50pm: Emirates Sky Cargo (TB) Dh 92,500 (D) 1,400m
Winner: Kinver Edge, Richard Mullen, Satish Seemar.

9.15pm: Emirates.com (TB) Dh 95,000 (D) 2,000m
Winner: Firnas, Xavier Ziani, Salem bin Ghadayer.

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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Results
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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