• Tiger snapping in India - Dedication is often required in finding wild tigers in India. The Bandhavgarh Tiger Reserve in Madhya Pradesh is the best spot for seeing them. Getty Images
    Tiger snapping in India - Dedication is often required in finding wild tigers in India. The Bandhavgarh Tiger Reserve in Madhya Pradesh is the best spot for seeing them. Getty Images
  • Whale-watching under the midnight sun, Norway - Between May 25 and July 18, the Lofoten Islands of northern Norway is one of the few places in the world where it’s possible to go whale watching under the photogenic light of the midnight sun. Getty Images
    Whale-watching under the midnight sun, Norway - Between May 25 and July 18, the Lofoten Islands of northern Norway is one of the few places in the world where it’s possible to go whale watching under the photogenic light of the midnight sun. Getty Images
  • Watching turtles laying eggs, Grenada - Leatherback turtles regularly come back to the same beach where they were born to give birth - usually between April and July. It’s possible to stand in Levera Beach at night and watch the whole process by torchlight. AP Photo
    Watching turtles laying eggs, Grenada - Leatherback turtles regularly come back to the same beach where they were born to give birth - usually between April and July. It’s possible to stand in Levera Beach at night and watch the whole process by torchlight. AP Photo
  • Tundra buggying with polar bears, Canada - In the surrounding tundra of Hudson Bay, Churchill, man gives way to polar bears at the top of the food chain. Tundra buggies with giant tyres plough through the bear’s domain - allowing camera-wielding visitors to get up a lot closer than would otherwise be safe. Corbis
    Tundra buggying with polar bears, Canada - In the surrounding tundra of Hudson Bay, Churchill, man gives way to polar bears at the top of the food chain. Tundra buggies with giant tyres plough through the bear’s domain - allowing camera-wielding visitors to get up a lot closer than would otherwise be safe. Corbis
  • Swimming through jellyfish, Palau - The invertebrate inhabitants of Mecherchar Island’s Jellyfish Lake have evolved to farm algae with their tentacles, rather than sting, making it safe to get in the water with them. Corbis
    Swimming through jellyfish, Palau - The invertebrate inhabitants of Mecherchar Island’s Jellyfish Lake have evolved to farm algae with their tentacles, rather than sting, making it safe to get in the water with them. Corbis
  • Sailing to the wall of penguins, South Georgia - South Georgia in the southern Atlantic Ocean has no permanent human inhabitants, but more than enough king penguins to go around. Hundreds of thousands of them can be found during the Northern Hemisphere winter on the Salisbury Plain coastal strip alone, nurturing chicks until they are ready to fend for themselves. Corbis
    Sailing to the wall of penguins, South Georgia - South Georgia in the southern Atlantic Ocean has no permanent human inhabitants, but more than enough king penguins to go around. Hundreds of thousands of them can be found during the Northern Hemisphere winter on the Salisbury Plain coastal strip alone, nurturing chicks until they are ready to fend for themselves. Corbis
  • Snorkelling with whale sharks, Australia - The Ningaloo Reef is just as glorious as the far busier Great Barrier Reef on the east coast and comes with the added bonus of the biggest fish on earth - whale sharks. Corbis
    Snorkelling with whale sharks, Australia - The Ningaloo Reef is just as glorious as the far busier Great Barrier Reef on the east coast and comes with the added bonus of the biggest fish on earth - whale sharks. Corbis
  • Cruising the Chobe River, Botswana - The rule of thumb in Africa is that where there’s water, there’s wildlife - and the Chobe River in Botswana is notorious for the high concentrations of animals slurping water from its banks. When hundreds of elephants go for a drink at once, the best vantage point is from on the river itself - which is where the purpose-built Zambezi Queen houseboat comes in. Courtesy of AmaWaterways
    Cruising the Chobe River, Botswana - The rule of thumb in Africa is that where there’s water, there’s wildlife - and the Chobe River in Botswana is notorious for the high concentrations of animals slurping water from its banks. When hundreds of elephants go for a drink at once, the best vantage point is from on the river itself - which is where the purpose-built Zambezi Queen houseboat comes in. Courtesy of AmaWaterways
  • Microlighting with eagles, Zambia - There’s no shortage of animals to spot in eastern Zambia’s South Luangwa National Park, but the Tafika Camp offers a different perspective. The owner, John Coppinger, takes guests up in his own microlight for a bird’s-eye view of the buffalo, hippos and general bush-waking-up activity below. Courtesy of Remote Africa Safaris
    Microlighting with eagles, Zambia - There’s no shortage of animals to spot in eastern Zambia’s South Luangwa National Park, but the Tafika Camp offers a different perspective. The owner, John Coppinger, takes guests up in his own microlight for a bird’s-eye view of the buffalo, hippos and general bush-waking-up activity below. Courtesy of Remote Africa Safaris

In pictures: 10 adventure holidays up close with nature


  • English
  • Arabic

The BIO

Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.

Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.

Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.

Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.

FIXTURES

All games 6pm UAE on Sunday: 
Arsenal v Watford
Burnley v Brighton
Chelsea v Wolves
Crystal Palace v Tottenham
Everton v Bournemouth
Leicester v Man United
Man City v Norwich
Newcastle v Liverpool
Southampton v Sheffield United
West Ham v Aston Villa

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

The years Ramadan fell in May

1987

1954

1921

1888

UAE currency: the story behind the money in your pockets
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

U19 WORLD CUP, WEST INDIES

UAE group fixtures (all in St Kitts)

  • Saturday 15 January: UAE beat Canada by 49 runs 
  • Thursday 20 January: v England 
  • Saturday 22 January: v Bangladesh 

UAE squad:

Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith  

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
Scorebox

Dubai Hurricanes 31 Dubai Sports City Eagles 22

Hurricanes

Tries: Finck, Powell, Jordan, Roderick, Heathcote

Cons: Tredray 2, Powell

Eagles

Tries: O’Driscoll 2, Ives

Cons: Carey 2

Pens: Carey

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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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

How England have scored their set-piece goals in Russia

Three Penalties

v Panama, Group Stage (Harry Kane)

v Panama, Group Stage (Kane)

v Colombia, Last 16 (Kane)

Four Corners

v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)

v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)

v Panama, Group Stage (Stones, header, from Trippier corner)

v Sweden, Quarter-Final (Maguire, header, from Young corner)

One Free-Kick

v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)