The Ali Story: The bird boy of Baniyas


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In my childhood, I had many hobbies. Well, you could say that I loved almost everything, I had no limits on what I really wanted to do, and the one person I still remember who helped me to be like that was my beloved father.

When I was 7 to 10 years old, my older sister and I were part of a few groups: the scouting team in Suwaihan, the karate group near Hamed Center and the Abu Dhabi Hunting and Equestrian Club near Maqta Bridge. I still remember how my father would come back from work around 1.30pm, have some lunch, sleep till around 3.30pm, pray and then call my sister to ask which programme we would be attending that day. He was very keen for us to try out different things.

Karate was the one that I sometimes hated a lot, even though I loved the kicking. But it was hard; plus, it was just weird seeing my older sister wearing the white karate outfit and having a higher grade belt than me. Our karate trainer was from Jordan and he was really tough and very strict, but gentle at the same time and made us really love karate.

Another day we would be getting ready to go horse riding and jumping, and this was my happy day, since I just love to be around animals. And, of course, horse riding and jumping was just a very cool and high-class thing to be involved with. Hence, I was always striving to do my best at it. I even had a dream of representing the country in an international horse jumping competition, but my mother just felt that would take us away from school, so she put an end to that.

We would leave our home in Baniyas every day, drive 30 minutes to reach Abu Dhabi to be at the horse club and then come back home late, which meant there was not enough time to rest, and study for school. So my father suggested that, instead of continuing at the Hunting and Equestrian Club, we could enjoy horse riding lessons at the Gulf Hotel, which used to be located near Maqta Bridge and was one of the best venues in Abu Dhabi. It had a great number of activities and, besides the huge swimming pool, the horse riding was really a highlight of that time. I still remember the name of the horse I rode: Pepper. I keep laughing every time I remember the name because, back when I was young, I used to read the name as "Paper". My sister would laugh at me and say "why don't you call it Al Ittihad"! My sisters would never stop making fun of me; oh well, girls! What to do?

So between scouting, karate and horse riding, our schedule was always full, but of course, we always found time for other hobbies. For me, that was raising pigeons. How did I get into it, I have no idea. Well, of course, Dad had a lot to do with it, but I recall how most households in Baniyas also had this hobby in common.

Our homes in Baniyas were perfect for any birds to live on the roofs, since we had huge water tanks on top of the house, which were covered by a wooden or aluminium shade to keep the water inside the tanks a bit cooler. And since it was too high and very difficult for cats to climb to, pigeons decided to call our roofs home by nesting in between the water tank and the shade. Once we started to realise this, guess what we decided to do? With the help of my Dad, we built a new, five-star wooden bird house for them. We would catch the pigeons and put them inside these cages.

Now, wait, don't think we did them wrong, because there's a trick: first, we caught the pigeons and kept them safe in these huge, lovely cages, serving them food and water for around 30 days.

And then came the magical moment of truth ...

We opened the doors of the cage and let the pigeons fly away. And guess what happened next? They all returned around sunset, directly into their cage.

What's next? Getting into the pigeon business ... for next week.

Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

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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

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

Day 1, Dubai Test: At a glance

Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.

Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.

The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.

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Australia (15-1): Israel Folau; Dane Haylett-Petty, Reece Hodge, Kurtley Beale, Marika Koroibete; Bernard Foley, Will Genia; David Pocock, Michael Hooper (capt), Lukhan Tui; Adam Coleman, Izack Rodda; Sekope Kepu, Tatafu Polota-Nau, Tom Robertson.

Replacements: Tolu Latu, Allan Alaalatoa, Taniela Tupou, Rob Simmons, Pete Samu, Nick Phipps, Matt Toomua, Jack Maddocks.

Schedule:

Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore