Archbishop Desmond Tutu, a Nobel Peace Prize laureate who helped end apartheid in South Africa, has died aged 90. In addition to his role as one of the driving forces behind his country's movement to end racial segregation and discrimination, he spent a lifetime inspiring many through his words.
Whether from books or speeches, Tutu never hesitated to use humour or anger to express his values and outrages. He was the author of seven collections of sermons and other writings. From topics of forgiveness to family, here are some of his most profound quotes:
On kindness
“Do your little bit of good where you are; it's those little bits of good put together that overwhelm the world.”
“Cultivate your forgiveness with your friends, with your family, with strangers, and with yourself. Remind yourself that every person you encounter carries a sorrow and a struggle. Recognise that we all share a fundamental humanity.
"We are made to exist in a delicate network of interdependence. We are sisters and brothers, whether we like it or not. To treat anyone as if they were less than human, less than a brother or a sister, no matter what they have done, is to contravene the very laws of our humanity. And those who shred the web of interconnectedness cannot escape the consequences of their actions."
On forgiveness
“We are not responsible for what breaks us, but we can be responsible for what puts us back together again. Naming the hurt is how we begin to repair our broken parts.”
“Forgiving is not forgetting; it's actually remembering – remembering and not using your right to hit back. It's a second chance for a new beginning. And the remembering part is particularly important. Especially if you don't want to repeat what happened.”
“In our own ways, we are all broken. Out of that brokenness, we hurt others. Forgiveness is the journey we take toward healing the broken parts. It is how we become whole again.”
“Giving the emotion a name is the way we come to understand how what happened affected us. After we’ve told the facts of what happened, we must face our feelings. We are each hurt in our own unique ways, and when we give voice to this pain, we begin to heal it.”
“Forgiveness is nothing less than the way we heal the world. We heal the world by healing each and every one of our hearts. The process is simple, but it is not easy.”
On apartheid
“We shall be free only together, black and white. We shall survive only together, black and white. We can be human only together, black and white.”
“People are not born hating each other and wishing to cause harm. It is a learned condition.”
“Differences are not intended to separate, to alienate. We are different precisely in order to realise our need of one another.”
“Be nice to whites, they need you to rediscover their humanity.”
“It was relatively easy, we now realise, to categorise countries and nations. You knew who your enemies were and whom you could count on as collaborators and friends. And even more importantly, you had ready-made scapegoats to take the blame when things were going wrong.”
On loving yourself
“Transformation begins in you, wherever you are, whatever has happened, however you are suffering. Transformation is always possible. We do not heal in isolation. When we reach out and connect with one another – when we tell the story, name the hurt, grant forgiveness, and renew or release the relationship – our suffering begins to transform.”
“We are made for loving. If we don’t love, we will be like plants without water.”
“Much depends on your attitude. If you are filled with negative judgment and anger, then you will feel separate from other people. You will feel lonely. But if you have an open heart and are filled with trust and friendship, even if you are physically alone, even living a hermit’s life, you will never feel lonely.”
“There comes a point where we need to stop just pulling people out of the river. We need to go upstream and find out why they’re falling in."
“We are fragile creatures, and it is from this weakness, not despite it, that we discover the possibility of true joy.”
On resiliency
“Discovering more joy does not save us from the inevitability of hardship and heartbreak. In fact, we may cry more easily, but we will laugh more easily too. Perhaps we are just more alive. Yet as we discover more joy, we can face suffering in a way that ennobles rather than embitters. We have hardship without becoming hard. We have heartbreaks without being broken.”
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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
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