• Former football player David Beckham gets “slimed” as he accepts the Legend Award with sons Cruz, left, and Romeo during the inaugural 2014 Nickelodeon Kids’ Choice Sports awards at UCLA’s Pauley Pavilion in Los Angeles, California on July 17, 2014. Mario Anzuoni / Reuters
    Former football player David Beckham gets “slimed” as he accepts the Legend Award with sons Cruz, left, and Romeo during the inaugural 2014 Nickelodeon Kids’ Choice Sports awards at UCLA’s Pauley Pavilion in Los Angeles, California on July 17, 2014. Mario Anzuoni / Reuters
  • The Supermoon rises over houses in Olvera, in the southern Spanish province of Cadiz, July 12, 2014. Occurring when a full moon or new moon coincides with the closest approach the moon makes to the Earth, the Supermoon results in a larger-than-usual appearance of the lunar disk. Jon Nazca / Reuters
    The Supermoon rises over houses in Olvera, in the southern Spanish province of Cadiz, July 12, 2014. Occurring when a full moon or new moon coincides with the closest approach the moon makes to the Earth, the Supermoon results in a larger-than-usual appearance of the lunar disk. Jon Nazca / Reuters
  • A model walks the runway during Renato Balestra Fashion Week 2014-15 Italian Haute Couture collection fashion show as part of AltaRoma AltaModa Fashion Week at Santo Spirito In Sassia on July 15, 2014 in Rome, Italy. Elisabetta Villa / Getty Images
    A model walks the runway during Renato Balestra Fashion Week 2014-15 Italian Haute Couture collection fashion show as part of AltaRoma AltaModa Fashion Week at Santo Spirito In Sassia on July 15, 2014 in Rome, Italy. Elisabetta Villa / Getty Images
  • An aerial view taken on July 15, 2014 shows a field in football-design in Uttig, southern Germany. A labyrinth carved in the field shows a footballer making a bicycle kick on the flag of the 2014 Football World Cup host country Brazil as well as the flags of the winning nations (left to right) Germany (1st), Argentina (2nd) and The Netherlands (3rd). The field was created by farmers Uli and Corinne Ernst and their team since the sowing in April 2014 and consists of hemp, corn, rapeseed, sunflowers and common mallow. The giant greeting card to celebrate Germany’s Fifa World Cup title measures 18,000 square meters, has an approximately three kilometres long labyrinth and is open for visitors from July 17 to September 28, 2014. Peter Kneffel / AFP photo
    An aerial view taken on July 15, 2014 shows a field in football-design in Uttig, southern Germany. A labyrinth carved in the field shows a footballer making a bicycle kick on the flag of the 2014 Football World Cup host country Brazil as well as the flags of the winning nations (left to right) Germany (1st), Argentina (2nd) and The Netherlands (3rd). The field was created by farmers Uli and Corinne Ernst and their team since the sowing in April 2014 and consists of hemp, corn, rapeseed, sunflowers and common mallow. The giant greeting card to celebrate Germany’s Fifa World Cup title measures 18,000 square meters, has an approximately three kilometres long labyrinth and is open for visitors from July 17 to September 28, 2014. Peter Kneffel / AFP photo
  • A statue of a man comforting a person is placed to dissuade suicides on Mapo Bridge, a common site for suicides, over the Han river in Seoul on July 14, 2014. The suicide rate among young South Koreans dipped slightly in 2012, government data showed on July 14, offering some encouragement to official efforts to address a long-standing problem in Asia’s fourth-largest economy. Jung Yeon-Je / AFP photo
    A statue of a man comforting a person is placed to dissuade suicides on Mapo Bridge, a common site for suicides, over the Han river in Seoul on July 14, 2014. The suicide rate among young South Koreans dipped slightly in 2012, government data showed on July 14, offering some encouragement to official efforts to address a long-standing problem in Asia’s fourth-largest economy. Jung Yeon-Je / AFP photo
  • Cast member Emma Stone arrives with Andrew Garfield for the premiere of the Woody Allen film Magic in the Moonlight in New York July 17, 2014. Lucas Jackson / Reuters
    Cast member Emma Stone arrives with Andrew Garfield for the premiere of the Woody Allen film Magic in the Moonlight in New York July 17, 2014. Lucas Jackson / Reuters
  • This photo provided by Archie Comics shows Archie in his final moments of life in the comic book, Life with Archie, issue 37. Archie Andrews will die taking a bullet for his gay best friend. The famous freckle-faced comic book icon will die in the July 16, 2014 instalment of Life with Archie while intervening in the assassination of Kevin Keller, Archie Comics’ first openly gay character. Archie Comics / AP photos
    This photo provided by Archie Comics shows Archie in his final moments of life in the comic book, Life with Archie, issue 37. Archie Andrews will die taking a bullet for his gay best friend. The famous freckle-faced comic book icon will die in the July 16, 2014 instalment of Life with Archie while intervening in the assassination of Kevin Keller, Archie Comics’ first openly gay character. Archie Comics / AP photos
  • Kim Seo-Yeon, centre, 22, poses after being crowned Miss Korea 2014 during the 2014 Miss Korea Beauty Pageant at the Olympic Hall of the Olympic Park in Seoul, South Korea, on July 15 2014. Jeon Heon-Kyun / EPA
    Kim Seo-Yeon, centre, 22, poses after being crowned Miss Korea 2014 during the 2014 Miss Korea Beauty Pageant at the Olympic Hall of the Olympic Park in Seoul, South Korea, on July 15 2014. Jeon Heon-Kyun / EPA
  • Kaycee Field of Spanish Fork, Utah, rides the horse Mucho Dinero to a first place finish in the bareback event during the final day of the Calgary Stampede rodeo in Calgary, Alberta, on July 13, 2014. Todd Korol / Reuters
    Kaycee Field of Spanish Fork, Utah, rides the horse Mucho Dinero to a first place finish in the bareback event during the final day of the Calgary Stampede rodeo in Calgary, Alberta, on July 13, 2014. Todd Korol / Reuters
  • Spanish bullfighter Juan Jose Padilla fights with his second bull during the 8th bullfighting of the Sanfermines 2014 in Pamplona, Spain, on July 12, 2014. Jesus Diges / EPA
    Spanish bullfighter Juan Jose Padilla fights with his second bull during the 8th bullfighting of the Sanfermines 2014 in Pamplona, Spain, on July 12, 2014. Jesus Diges / EPA
  • Fireworks illuminate the sky near the Eiffel Tower as part of the Bastille Day celebrations in Paris, France, on July 14, 2014. The Bastille Day, the French National Day, is held annually on July 14 to commemorate the storming of the Bastille fortress in 1789. Ian Langsdon / EPA
    Fireworks illuminate the sky near the Eiffel Tower as part of the Bastille Day celebrations in Paris, France, on July 14, 2014. The Bastille Day, the French National Day, is held annually on July 14 to commemorate the storming of the Bastille fortress in 1789. Ian Langsdon / EPA
  • A chessboard, showing black members of South Africa’s post-apartheid government, left, including late President Nelson Mandela, centre, as the king figurine, and white members of the cabinet of apartheid-era President Pieter Willem Botha, is displayed on July 15, 2014 during an exhibition viewing before the Mandela Auction on July 17 at the Stephan Welz & Co auction house in Johannesburg. Two-hundred and two lots of Mandela memorabilia, coming from either the collection of members of the Mandela family and private collectors, will be auctioned off on July 17. Marco Longari / AFP photo
    A chessboard, showing black members of South Africa’s post-apartheid government, left, including late President Nelson Mandela, centre, as the king figurine, and white members of the cabinet of apartheid-era President Pieter Willem Botha, is displayed on July 15, 2014 during an exhibition viewing before the Mandela Auction on July 17 at the Stephan Welz & Co auction house in Johannesburg. Two-hundred and two lots of Mandela memorabilia, coming from either the collection of members of the Mandela family and private collectors, will be auctioned off on July 17. Marco Longari / AFP photo
  • Giant panda cub Mei Huan celebrates her first birthday with a specially prepared ice cake at Zoo Atlanta in Atlanta, Georgia, on July 15, 2014. Along with her twin sister Mei Lun, the pair, who were born to mother Lun Lun and father Yang Yang on July 15, 2013, were treated to bamboo, bananas and vanilla flavouring in the ice cakes. Erik S Lesser / EPA
    Giant panda cub Mei Huan celebrates her first birthday with a specially prepared ice cake at Zoo Atlanta in Atlanta, Georgia, on July 15, 2014. Along with her twin sister Mei Lun, the pair, who were born to mother Lun Lun and father Yang Yang on July 15, 2013, were treated to bamboo, bananas and vanilla flavouring in the ice cakes. Erik S Lesser / EPA
  • The new Thor. Thor is famed as the God of Thunder, but Thor is to change sex, launching an “all-new era” for the comic book icon, its publishers said. Marvel Comics will introduce the female Thor in its latest comic series in October, it announced, stressing that the new Thor is not “She-Thor” or “Thorita.” It was not immediately clear if the sex change will be taken over in the movie version of “Thor,” a huge box office hit in recent years. “The inscription on Thor’s hammer reads Whosoever holds this hammer, if HE be worthy, shall possess the power of Thor,” said Marvel editor Wil Moss. “Well it’s time to update that inscription.” Marvel Comics / AFP photo
    The new Thor. Thor is famed as the God of Thunder, but Thor is to change sex, launching an “all-new era” for the comic book icon, its publishers said. Marvel Comics will introduce the female Thor in its latest comic series in October, it announced, stressing that the new Thor is not “She-Thor” or “Thorita.” It was not immediately clear if the sex change will be taken over in the movie version of “Thor,” a huge box office hit in recent years. “The inscription on Thor’s hammer reads Whosoever holds this hammer, if HE be worthy, shall possess the power of Thor,” said Marvel editor Wil Moss. “Well it’s time to update that inscription.” Marvel Comics / AFP photo
  • Swedish singer Lykke Li performs on the stage of the Montreux Jazz Lab at the 48th Montreux Jazz Festival, in Montreux, Switzerland, on July 15, 2014. The festival runs until 19 July. Valentin Flauraud / EPA
    Swedish singer Lykke Li performs on the stage of the Montreux Jazz Lab at the 48th Montreux Jazz Festival, in Montreux, Switzerland, on July 15, 2014. The festival runs until 19 July. Valentin Flauraud / EPA
  • Humanoid robot Pepper, developed by SoftBank Corp’s Aldebaran Robotics unit, performs next to Masayoshi Son, chairman and chief executive officer of SoftBank Corp, at SoftBank World 2014 in Tokyo, Japan, on July 15, 2014. As Son pushes for a takeover of T-Mobile US Inc, the Japanese billionaire is asking banks to commit financing for a longer-than-usual amount of time, underscoring the intense regulatory review he faces. Kiyoshi Ota / Bloomberg
    Humanoid robot Pepper, developed by SoftBank Corp’s Aldebaran Robotics unit, performs next to Masayoshi Son, chairman and chief executive officer of SoftBank Corp, at SoftBank World 2014 in Tokyo, Japan, on July 15, 2014. As Son pushes for a takeover of T-Mobile US Inc, the Japanese billionaire is asking banks to commit financing for a longer-than-usual amount of time, underscoring the intense regulatory review he faces. Kiyoshi Ota / Bloomberg
  • Carriers of the Great God Power brotherhood unload Virgen del Carmen statue after its journey on July 15, 2014 at Puerto de la Cruz dock on the Canary island of Tenerife, Spain. Since 1921, the statue of the Virgen del Carmen, patron saint of fishermen, has been carried with great fanfare annually as part of July Festivities to the Puerto de la Cruz dock where, at the end of its procession, it is hoisted aboard a decorated boat. Weather permitting, the boat carrying the statue, accompanied by a flotilla of other boats, makes a short journey along the island coast before returning to the harbour. In recent years, attendance at the event has numbered more than 35,000 people. Gonzalo Arroyo Moreno / Getty Images
    Carriers of the Great God Power brotherhood unload Virgen del Carmen statue after its journey on July 15, 2014 at Puerto de la Cruz dock on the Canary island of Tenerife, Spain. Since 1921, the statue of the Virgen del Carmen, patron saint of fishermen, has been carried with great fanfare annually as part of July Festivities to the Puerto de la Cruz dock where, at the end of its procession, it is hoisted aboard a decorated boat. Weather permitting, the boat carrying the statue, accompanied by a flotilla of other boats, makes a short journey along the island coast before returning to the harbour. In recent years, attendance at the event has numbered more than 35,000 people. Gonzalo Arroyo Moreno / Getty Images
  • Festival goers wrestle in the mud during the annual Boryeong Mud Festival at Daecheon Beach on July 18, 2014 in Boryeong, South Korea. The mud, which is believed to have beneficial effects on the skin due to its mineral content, is sourced from mudflats near Boryeong and transported to the beach by lorry. Chung Sung-Jun / Getty Images
    Festival goers wrestle in the mud during the annual Boryeong Mud Festival at Daecheon Beach on July 18, 2014 in Boryeong, South Korea. The mud, which is believed to have beneficial effects on the skin due to its mineral content, is sourced from mudflats near Boryeong and transported to the beach by lorry. Chung Sung-Jun / Getty Images
  • Japanese actor Haruo Nakajima speaks behind the 24-cm-tall and 15-kilogram gold statue of Godzilla unveiled during a press preview of the Godzilla exhibition in Tokyo on July 19, 2014. The Godzilla statue will take orders starting on July 20 at the Ginza Tanaka jewellery shop with a price of 150 million yen (about Dh5.43 million). Toshifumi Kitamura / AFP photo
    Japanese actor Haruo Nakajima speaks behind the 24-cm-tall and 15-kilogram gold statue of Godzilla unveiled during a press preview of the Godzilla exhibition in Tokyo on July 19, 2014. The Godzilla statue will take orders starting on July 20 at the Ginza Tanaka jewellery shop with a price of 150 million yen (about Dh5.43 million). Toshifumi Kitamura / AFP photo

In pictures: The week that was in Arts and Life ending July 19


  • English
  • Arabic

Our selection of the best pictures from the world of Arts and Life.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

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.”

Fight card

1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)

2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)

3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)

4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)

5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)

6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)

7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)

8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)

9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)

10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)

11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)

12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)

Napoleon
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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

Honeymoonish
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The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport