Our top six books this week: why diets are a myth and much more

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The Diet Myth by Tim Spector

‘Unpasteurised cheese is one of the richest sources of healthy microbes. A third of people have genes which prevent them from getting fat.’ Just some of the myth-busting facts from a book that shows why people should abandon faddy diets to get healthy. (Weidenfeld, May 14)

Adventures in Human Being by Gavin Francis

A journey around the human body, from the ribbed surface of the brain to the pulse of life at the wrist. Francis is a doctor and he blends his own experiences with the history of how the body has been portrayed over the millennia. (Profile, May 7)

The Negotiator: A Memoir by George J Mitchell

Mitchell won acclaim for his role chairing the successful peace negotiations in Northern Ireland. In this compelling and honest memoir, he talks about those fraught days along with his role as Senate majority leader. (Simon and Schuster, May 21)

Tightrope by Simon Mawer

Marian Sutro has survived the horrors of Ravensbrook, Hitler’s concentration camp for women, and is now struggling to adjust to life in 1950s England. When a Russian diplomat emerges from the shadows to draw her into the uncertainties of the world of Cold War, a double life beckons. (Little Brown, June 4)

A General Theory of Oblivion by José Eduardo Agualusa

On the eve of Angolan independence, Ludo bricks herself into her apartment. She will remain there for 30 years, her only contact with the world her radio and neighbours’ voices. But life changes when she meets Sabalu, who climbs up to her terrace. She won the Independent Foreign Fiction Prize in 2007. (Harvill Secker, June 25)

The Book of Numbers by Joshua Cohen

An enigmatic tech billionaire hires a failed novelist, Josh Cohen, to ghostwrite his memoirs. The mogul, known as The Principal, takes Josh on a journey from Palo Alto to Dubai as the life or death stakes behind the book are revealed. A novel about what it means to be human in the internet age. (Harvill Secker, June 4)

Transgender report
Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
While you're here
While you're here
On Women's Day
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The biog

From: Ras Al Khaimah

Age: 50

Profession: Electronic engineer, worked with Etisalat for the past 20 years

Hobbies: 'Anything that involves exploration, hunting, fishing, mountaineering, the sea, hiking, scuba diving, and adventure sports'

Favourite quote: 'Life is so simple, enjoy it'

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Asian Cup 2019

Quarter-final

UAE v Australia, Friday, 8pm, Hazza bin Zayed Stadium, Al Ain

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

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