• Astronaut Neil Armstrong (1930 - 2012). Getty Images
    Astronaut Neil Armstrong (1930 - 2012). Getty Images
  • Actress Lauren Bacall (1924 - 2014). Getty Images
    Actress Lauren Bacall (1924 - 2014). Getty Images
  • Jazz singer and trumpeter Louis Armstrong (1901 - 1971). Getty Images
    Jazz singer and trumpeter Louis Armstrong (1901 - 1971). Getty Images
  • Basketball star Kobe Bryant (1978 - 2020). Getty Images
    Basketball star Kobe Bryant (1978 - 2020). Getty Images
  • Country singer Johnny Cash (1932 - 2003). Getty Images
    Country singer Johnny Cash (1932 - 2003). Getty Images
  • Singer, pianist and songwriter Ray Charles (1930 - 2004). Getty Images
    Singer, pianist and songwriter Ray Charles (1930 - 2004). Getty Images
  • Food critic, chef, and television host Julia Child (1912 - 2004). Getty Images
    Food critic, chef, and television host Julia Child (1912 - 2004). Getty Images
  • Inventor Alexander Graham Bell (1847 - 1922 ). Getty Images
    Inventor Alexander Graham Bell (1847 - 1922 ). Getty Images
  • Actress Ingrid Bergman (1915 - 1982). Getty Images
    Actress Ingrid Bergman (1915 - 1982). Getty Images
  • Actor Humphrey Bogart (1899 - 1957). Getty Images
    Actor Humphrey Bogart (1899 - 1957). Getty Images
  • Singer Nat King Cole (1919 - 1965). Getty Images
    Singer Nat King Cole (1919 - 1965). Getty Images
  • Jazz trumpeter and composer Miles Davis (1926 - 1991). Getty Images
    Jazz trumpeter and composer Miles Davis (1926 - 1991). Getty Images
  • Poet Emily Dickinson (1830 - 1886). Getty Images
    Poet Emily Dickinson (1830 - 1886). Getty Images
  • Producer, director, and animator Walt Disney (1901 - 1966). Getty Images
    Producer, director, and animator Walt Disney (1901 - 1966). Getty Images
  • Aviator Amelia Earhart (1898 - 1937). Getty Images
    Aviator Amelia Earhart (1898 - 1937). Getty Images
  • Scientist and inventor Thomas Edison (1847 - 1931). Getty Images
    Scientist and inventor Thomas Edison (1847 - 1931). Getty Images
  • Physicist and mathematical genius Albert Einstein (1879 - 1955). Getty Images
    Physicist and mathematical genius Albert Einstein (1879 - 1955). Getty Images
  • Singer Aretha Franklin (1942 - 2018). Getty Images
    Singer Aretha Franklin (1942 - 2018). Getty Images
  • Baseball star Lou Gehrig (1903 - 1941). Getty Images
    Baseball star Lou Gehrig (1903 - 1941). Getty Images
  • Justice Ruth Bader Ginsburg of the Supreme Court of the US (1933- 2020). Getty Images
    Justice Ruth Bader Ginsburg of the Supreme Court of the US (1933- 2020). Getty Images
  • Singer and actress Whitney Houston (1963 - 2012). Getty Images
    Singer and actress Whitney Houston (1963 - 2012). Getty Images
  • Actor Charlton Heston (1923 - 2008). Getty Images
    Actor Charlton Heston (1923 - 2008). Getty Images
  • Film director Alfred Hitchcock (1899 - 1980). Getty Images
    Film director Alfred Hitchcock (1899 - 1980). Getty Images
  • Blues singer Billie Holiday (1915 - 1959). Getty Images
    Blues singer Billie Holiday (1915 - 1959). Getty Images
  • Novelist Ernest Hemingway (1899 - 1961). Getty Images
    Novelist Ernest Hemingway (1899 - 1961). Getty Images
  • Novelist Harper Lee (1926 - 2016), pictured with George W Bush. EPA
    Novelist Harper Lee (1926 - 2016), pictured with George W Bush. EPA
  • Writer Helen Adams Keller (1880 - 1968). Getty Images
    Writer Helen Adams Keller (1880 - 1968). Getty Images
  • Civil rights campaigner Martin Luther King Jr (1929 - 1968). Getty Images
    Civil rights campaigner Martin Luther King Jr (1929 - 1968). Getty Images
  • Novelist Herman Melville (1819 - 1891). Getty Images
    Novelist Herman Melville (1819 - 1891). Getty Images
  • Activist and civil right campaigner Rosa Parks (1913 - 2005), left. Getty Images
    Activist and civil right campaigner Rosa Parks (1913 - 2005), left. Getty Images
  • Artist Norman Rockwell (1894 - 1978). Getty Images
    Artist Norman Rockwell (1894 - 1978). Getty Images
  • Apple founder Steve Jobs (1955 - 2011). Getty Images
    Apple founder Steve Jobs (1955 - 2011). Getty Images
  • Actress Shirley Temple (1928 - 2014). Getty Images
    Actress Shirley Temple (1928 - 2014). Getty Images
  • Singer Elvis Presley (1935 - 1977). Getty Images
    Singer Elvis Presley (1935 - 1977). Getty Images
  • Author and poet Edgar Allan Poe (1809 - 1849). Getty Images
    Author and poet Edgar Allan Poe (1809 - 1849). Getty Images
  • Singer Frank Sinatra (1915 - 1998). Getty Images.
    Singer Frank Sinatra (1915 - 1998). Getty Images.
  • Architect Frank Lloyd Wright (1867 - 1959). Getty Images
    Architect Frank Lloyd Wright (1867 - 1959). Getty Images
  • Inventor, physicist and electrical engineer Nikola Tesla (1856 - 1943). Getty Images
    Inventor, physicist and electrical engineer Nikola Tesla (1856 - 1943). Getty Images
  • Actor and filmmaker John Wayne (1907 - 1979). Getty Images
    Actor and filmmaker John Wayne (1907 - 1979). Getty Images
  • Poet and author Walt Whitman (1819 - 1891). Getty Images
    Poet and author Walt Whitman (1819 - 1891). Getty Images
  • TV host Alex Trebek (1940 - 2020). AP
    TV host Alex Trebek (1940 - 2020). AP
  • Boxer Muhammad Ali (1942 - 2016). Getty Images
    Boxer Muhammad Ali (1942 - 2016). Getty Images

National Garden of American Heroes: famous names included in Donald Trump's monument


Emma Day
  • English
  • Arabic

In one of the last executive orders issued during his presidency, Donald Trump named more than 200 people he wants to be honoured in a monument dedicated to America's "heroes".

A park scattered with statues dedicated to politicians, artists, cultural figures and historical pioneers was first proposed by the US president in July.

The vast space, in an unspecified location, will be a tribute to "the greatest Americans who ever lived", Trump said when he announced the project, with 31 names touted, such as singers Elvis Presley and Frank Sinatra.

In an executive order issued on January 18, the president bolstered the initial list to more than 240 names.

Scroll through the gallery above to discover some of the famous names Donald Trump has proposed to be included in the National Garden of American Heroes.

"The Task Force has advised me it has completed the first phase of its work and is prepared to move forward," said Trump.

"The National Garden will be built to reflect the awesome splendour of our country’s timeless exceptionalism. It will be a place where citizens, young and old, can renew their vision of greatness and take up the challenge that I gave every American in my first address to Congress, to 'believe in yourselves, believe in your future and believe, once more, in America'."

Among the long list of proposed names, arranged in alphabetical order, are political figures and former presidents such as George Washington, John Adams, Thomas Jefferson and Alexander Hamilton, as well as inventors and scientists including Apple co-founder Steve Jobs and Thomas Edison.

US President Donald Trump, with the first lady, Melania Trump, will hand over the reins to President-elect Joe Biden on January 20. AFP
US President Donald Trump, with the first lady, Melania Trump, will hand over the reins to President-elect Joe Biden on January 20. AFP

A number of entertainers also feature, including singers Billie Holiday, Aretha Franklin and Whitney Houston, as well as actors Lauren Bacall, Ingrid Bergman, Charlton Heston and John Wayne.

Basketball star Kobe Bryant, who was killed in a helicopter crash in 2020, also appears on the list, as do notable literary figures including Ernest Hemingway and Herman Melville.

Trump initially proposed the monument after anti-racism protests across the US, sparked by the killing of George Floyd by police in Minneapolis, with demonstrators damaging statues honouring figures who had ties to slavery.

“These statues are not ours alone, to be discarded at the whim of those inflamed by fashionable political passions; they belong to generations that have come before us and to generations yet unborn,” the president said in his July 3 executive order.

However, as the latest order was issued within the last 48 hours of Trump's presidency, and the project still remains a proposal with no location confirmed or ground broken, it remains to be seen if the National Garden of American Heroes will come to fruition.

Company%20profile
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Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
MATCH INFO

Kolkata Knight Riders 245/6 (20 ovs)
Kings XI Punjab 214/8 (20 ovs)

Kolkata won by 31 runs

While you're here
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

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

Results:

6.30pm: Maiden Dh 165,000 1,400m.
Winner: Walking Thunder, Connor Beasley (jockey), Ahmad bin Harmash (trainer).

7.05pm: Handicap (rated 72-87) Dh 165,000 1,600m.
Winner: Syncopation, George Buckell, Doug Watson.

7.40pm: Maiden Dh 165,000 1,400m.
Winner: Big Brown Bear, Pat Dobbs, Doug Watson.

8.15pm: Handicap (75-95) Dh 190,000 1,200m.
Winner: Stunned, Pat Dobbs, Doug Watson.

8.50pm: Handicap (85-105) Dh 210,000 2,000m.
Winner: New Trails, Connor Beasley, Ahmad bin Harmash.

9.25pm: Handicap (75-95) Dh 190,000 1,600m.
Winner: Pillar Of Society, Pat Dobbs, Doug Watson.

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
TOURNAMENT INFO

Women’s World Twenty20 Qualifier

Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November

UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi

Fixtures:

Wed Aug 29 – Malaysia v Hong Kong, Nepal v Oman, UAE v Singapore
Thu Aug 30 - UAE v Nepal, Hong Kong v Singapore, Malaysia v Oman
Sat Sep 1 - UAE v Hong Kong, Oman v Singapore, Malaysia v Nepal
Sun Sep 2 – Hong Kong v Oman, Malaysia v UAE, Nepal v Singapore
Tue Sep 4 - Malaysia v Singapore, UAE v Oman, Nepal v Hong Kong
Thu Sep 6 – Final

Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

 

 

Race card

4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m

4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m

5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m

5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m

6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m

7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m

The National selections:

4pm Zabardast

4.35pm Ibn Malik

5.10pm Space Blues

5.45pm Kimbear

6.20pm Barney Roy

6.55pm Matterhorn

7.30pm Defoe

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

The specs

Engine: 3.0-litre 6-cyl turbo

Power: 435hp at 5,900rpm

Torque: 520Nm at 1,800-5,500rpm

Transmission: 9-speed auto

Price: from Dh498,542

On sale: now

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

Tips for entertaining with ease

·         Set the table the night before. It’s a small job but it will make you feel more organised once done.

·         As the host, your mood sets the tone. If people arrive to find you red-faced and harried, they’re not going to relax until you do. Take a deep breath and try to exude calm energy.

·         Guests tend to turn up thirsty. Fill a big jug with iced water and lemon or lime slices and encourage people to help themselves.

·         Have some background music on to help create a bit of ambience and fill any initial lulls in conversations.

·         The meal certainly doesn’t need to be ready the moment your guests step through the door, but if there’s a nibble or two that can be passed around it will ward off hunger pangs and buy you a bit more time in the kitchen.

·         You absolutely don’t have to make every element of the brunch from scratch. Take inspiration from our ideas for ready-made extras and by all means pick up a store-bought dessert.

 

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
Results:

6.30pm: Mazrat Al Ruwayah (PA) | Group 2 | US$55,000 (Dirt) | 1,600 metres

Winner: AF Al Sajanjle, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

7.05pm: Meydan Sprint (TB) | Group 2 | $250,000 (Turf) | 1,000m

Winner: Blue Point, William Buick, Charlie Appleby

7.40pm: Firebreak Stakes | Group 3 | $200,000 (D) | 1,600m

Winner: Muntazah, Jim Crowley, Doug Watson

8.15pm: Meydan Trophy Conditions (TB) | $100,000 (T) | 1,900m

Winner: Art Du Val, William Buick, Charlie Appleby

8.50pm: Balanchine Group 2 (TB) | $250,000 (T) | 1,800m

Winner: Poetic Charm, William Buick, Charlie Appleby

9.25pm: Handicap (TB) | $135,000 (D) | 1,200m

Winner: Lava Spin, Richard Mullen, Satish Seemar

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

Winner: Mountain Hunter, Christophe Soumillon, Saeed bin Suroor

Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.

  • It’s So Easy
  • Mr Brownstone
  • Chinese Democracy
  • Welcome to the Jungle
  • Double Talkin’ Jive
  • Better
  • Estranged
  • Live and Let Die (Wings cover)
  • Slither (Velvet Revolver cover)
  • Rocket Queen
  • You Could Be Mine
  • Shadow of Your Love
  • Attitude (Misfits cover)
  • Civil War
  • Coma
  • Love Theme from The Godfather (movie cover)
  • Sweet Child O’ Mine
  • Wichita Lineman (Jimmy Webb cover)
  • Wish You Were Here (instrumental Pink Floyd cover)
  • November Rain
  • Black Hole Sun (Soundgarden cover)
  • Knockin’ on Heaven’s Door (Bob Dylan cover)
  • Nightrain

Encore:

  • Patience
  • Don’t Cry
  • The Seeker (The Who cover)
  • Paradise City
Under 19 World Cup

Group A: India, Japan, New Zealand, Sri Lanka

Group B: Australia, England, Nigeria, West Indies

Group C: Bangladesh, Pakistan, Scotland, Zimbabwe

Group D: Afghanistan, Canada, South Africa, UAE

 

UAE fixtures

Saturday, January 18, v Canada

Wednesday, January 22, v Afghanistan

Saturday, January 25, v South Africa

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

'The Lost Daughter'

Director: Maggie Gyllenhaal

Starring: Olivia Colman, Jessie Buckley, Dakota Johnson

Rating: 4/5