The Ali Story: A humble thank you


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What a journey it's been to be involved in the field of bridging cultures; I can summarise that it's been the greatest journey ever, alhamdulillah, and having the opportunity to share my experiences with you via this page here in The National was such a great honour. I will still be here, but from next week on only with my Q&As.

Since I was a child, my beloved father always made me appreciate life: "Dear son, remember we are guests in this life and someday we will all leave it. We have to treat our surroundings with respect; always, son, remember that always." Hence, you always have to wake up in the morning and say 'alhamdulillah'; thanks to God for giving you the opportunity to leave a greater stamp of your existence in this life. You need to leave a positive trace of your actions, be it a positive attitude, a smile, helping others, doing good at all levels of your communication with people and the surroundings, plants, animals and this whole planet. I remember before my father passed away that I promised him that I shall do my best to leave a great stamp of my upbringing and culture to the whole world.

It's been more than five years now since I've been writing for The National. I have shared with you all the best subjects, questions and answers and columns that covered various fields of our country's culture, heritage and Arabia in general. Of course, I also shared my personal stories, all for the sake of offering our expat community a better understanding about Emiratis and about our country's culture - and also to send a message to remind my fellow Emiratis that our beloved country was founded on welcoming all people from around the world, and that we can always continue the great work that our beloved father Sheikh Zayed started more than 41 years ago. It's all about speaking one language, which is "respect", and to welcome everybody into our country, so we can achieve one big and beautiful goal, which is to appreciate each other. I hope that my promise to my dad has been achieved.

I'm a father today to two beautiful angels, Abdulrahman and Salamah, may God bless them. I truly can't wait for them to grow and, hopefully someday, manage to read these articles and appreciate the fact that their father opened his heart, mind and whole life for a great number of readers to understand and appreciate his background and culture; and, of course, to pray for their father, who was their hero and from whom they learnt a lot. I pray that I can achieve half of what my father achieved with me, as they are the future generation of our world - not just the UAE. I try my best to plant the seed of respecting everybody and all cultures in my children's hearts and minds so they can shine as beautiful human beings with pure intentions, love and peace.

The greatest pain in my life will always be losing my father before he met his grandchildren, yet I believe his soul visits us. But this is the same reason that makes me wake up every day and strive to achieve cultural understanding and share love and respect, because it's what I believe makes my father's soul continue to visit me - to tell me he is proud, and appreciates my humble work.

Our Prophet Mohammed says: "When the son of Adam dies, all his good deeds come to an end except three things: an ongoing charity, beneficial knowledge, or a son to pray for him." So I pray for my father every day, as he is the reason for the man I am today, and I pray that God blesses every single parent for their children. May all of us leave a great ongoing charity or knowledge, and a great generation of children who will make their parents proud and pray for them always.

I end my biography chapter today with a big thank you to all of you who joined me in reading my page in TheNational; I hope it added value to you as much as it added to me and, inshallah, I hope someday I can publish my biography with greater achievements of humanity and cultural understanding and appreciation. I also hope you continue to follow my cultural questions and answers, which will continue on these pages.

Rabi Yebark fekom - may God bless you all.

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

Hili 2: Unesco World Heritage site

The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.