• A Father Christmas figure holds Covid-19-related hygiene instructions for visiting the Christmas market in Hagen, western Germany. AFP
    A Father Christmas figure holds Covid-19-related hygiene instructions for visiting the Christmas market in Hagen, western Germany. AFP
  • People wait to be vaccinated below Albrechtsburg castle and the cathedral in Meissen, Germany. AP
    People wait to be vaccinated below Albrechtsburg castle and the cathedral in Meissen, Germany. AP
  • A pupil at the Petri primary school in Dortmund, western Germany. AFP
    A pupil at the Petri primary school in Dortmund, western Germany. AFP
  • A drive-in vaccination centre at Lanxess Arena in Cologne, Germany. Reuters
    A drive-in vaccination centre at Lanxess Arena in Cologne, Germany. Reuters
  • Shoppers in face masks at a Christmas market in Frankfurt, Germany. Bloomberg
    Shoppers in face masks at a Christmas market in Frankfurt, Germany. Bloomberg
  • People in a queue reported to be 700 metres long wait to be vaccinated at the Philharmonic Hall in the northern German city of Hamburg. AFP
    People in a queue reported to be 700 metres long wait to be vaccinated at the Philharmonic Hall in the northern German city of Hamburg. AFP
  • A medical worker administers a vaccine to a patient in a dressing room at the Theatre de Verdure vaccination centre in Nice, France. Reuters
    A medical worker administers a vaccine to a patient in a dressing room at the Theatre de Verdure vaccination centre in Nice, France. Reuters
  • Cyclists on a 'coronapiste', a temporary cycle path created during the pandemic in Paris, France. Mayor of Paris Anne Hidalgo set up about 60 kilometres of new cycling roads to take pressure off public transport during the pandemic. AFP
    Cyclists on a 'coronapiste', a temporary cycle path created during the pandemic in Paris, France. Mayor of Paris Anne Hidalgo set up about 60 kilometres of new cycling roads to take pressure off public transport during the pandemic. AFP
  • A healthcare worker administers a vaccine during a vaccination campaign for foreign tourists in Benidorm, Spain. AFP
    A healthcare worker administers a vaccine during a vaccination campaign for foreign tourists in Benidorm, Spain. AFP
  • Visitors have their Covid-19 health passes checked at the Christmas market in Trento, Italy, on its opening weekend. Reuters
    Visitors have their Covid-19 health passes checked at the Christmas market in Trento, Italy, on its opening weekend. Reuters
  • Health workers administer booster shots at San Giovanni Addolorata Hospital in Rome, Italy. EPA
    Health workers administer booster shots at San Giovanni Addolorata Hospital in Rome, Italy. EPA
  • The closed Christmas market next to Stephen's Cathedral, which would normally be packed with crowds of people, in Vienna, Austria. The country is under a nationwide lockdown. AFP
    The closed Christmas market next to Stephen's Cathedral, which would normally be packed with crowds of people, in Vienna, Austria. The country is under a nationwide lockdown. AFP
  • An unusually quiet street decorated with Christmas lights in Vienna, Austria. AFP
    An unusually quiet street decorated with Christmas lights in Vienna, Austria. AFP
  • People queue to receive a vaccine in Vienna, Austria. AP
    People queue to receive a vaccine in Vienna, Austria. AP
  • Police patrol the centre of the northern city of Zwolle, where an emergency order is in force after three nights of unrest in the Netherlands over new Covid-19 measures. AFP
    Police patrol the centre of the northern city of Zwolle, where an emergency order is in force after three nights of unrest in the Netherlands over new Covid-19 measures. AFP

Shutdowns spread as Covid deaths top 1.5 million across Europe


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Europe on Thursday reached the grim milestone of 1.5 million coronavirus deaths, a sobering backdrop to the panicked efforts of many of its countries to contain the latest surge.

France accelerated its Covid-19 booster programme and with Germany's death toll surging beyond 100,000, its departing Chancellor Angela Merkel issued an urgent warning to her successor, Olaf Scholz, only one day after he unveiled his plan for the nation.

"We need more contact restrictions ... every day counts," Mrs Merkel said.

She said she had "today clearly told [Olaf Scholz] we can still manage this transition period together and look at all necessary measures".

Germany weathered earlier bouts of the pandemic better than many other European countries but a resurgence of the virus has led to intensive care beds filling up rapidly.

Europe's largest economy recorded 351 Covid-19 fatalities in the past 24 hours, bringing its official death toll since the start of the pandemic to 100,119.

The weekly case rate also hit a new high of 419.7 new infections per 100,000 people, the Robert Koch Institute health agency said.

France seeks boost in Covid battle

In Paris, Health Minister Olivier Veran said Covid-19 booster shots, until now only available to people over 65 or with health problems, would be accessible to all adults starting this weekend.

From January 15, people over 18 would need to show proof of a top-up vaccine dose to maintain a valid Covid-19 pass, which is required to enter restaurants, bars, gyms and other public venues.

The minister said the stringent measure could see France through the fifth wave without recourse to another lockdown, which the government is trying desperately to avoid.

Netherlands 'gloomy' over Covid prospects

The Netherlands could also announce tougher Covid-19 restrictions this week, only days after four nights of riots against the existing partial lockdown, the country's health chief said on Wednesday.

A "gloomy and worrisome" rise in cases meant a Dutch Cabinet meeting over coronavirus measures scheduled for December 3 was brought forward by a week, Health Minister Hugo de Jonge said.

Ministers will consider advice from the Dutch outbreak management team before Prime Minister Mark Rutte announces the decisions in a press conference, Mr de Jonge said.

He said he would not "anticipate" what new curbs were under consideration but Dutch media have reported they could include school closures as infection numbers soar, particularly among children.

New measures could inflame an already tense situation in the Netherlands after police fired bullets and wounded five people during violent riots in Rotterdam last Friday.

  • Burnt bikes after a protest against the partial lockdown and against the 2G government policy in Rotterdam. AFP
    Burnt bikes after a protest against the partial lockdown and against the 2G government policy in Rotterdam. AFP
  • Dutch police fired warning shots, injuring at least two people, after rioters torched a police car. AFP
    Dutch police fired warning shots, injuring at least two people, after rioters torched a police car. AFP
  • Hundreds of demonstrators staged a protest on the night of November 19 that turned into riots. EPA
    Hundreds of demonstrators staged a protest on the night of November 19 that turned into riots. EPA
  • Hundreds of demonstrators gathered on Coolsingel earlier that evening because they disagree with the 2G policy. EPA
    Hundreds of demonstrators gathered on Coolsingel earlier that evening because they disagree with the 2G policy. EPA
  • Police fired warning shots, injuring an unknown number of people, as riots broke out in central Rotterdam. Photo: Media TV Rotterdam via AP
    Police fired warning shots, injuring an unknown number of people, as riots broke out in central Rotterdam. Photo: Media TV Rotterdam via AP
  • Demonstrators protest against government restrictions. Photo: Media TV Rotterdam via AP
    Demonstrators protest against government restrictions. Photo: Media TV Rotterdam via AP
  • Hundreds of demonstrators gather to protest against the tightened coronavirus measures. EPA
    Hundreds of demonstrators gather to protest against the tightened coronavirus measures. EPA
  • People stand near burning objects after a protest against the '2G policy' turned into riots. EPA
    People stand near burning objects after a protest against the '2G policy' turned into riots. EPA
  • Demonstrators protest against government restrictions due to the coronavirus pandemic in Rotterdam. Photo: Media TV Rotterdam via AP
    Demonstrators protest against government restrictions due to the coronavirus pandemic in Rotterdam. Photo: Media TV Rotterdam via AP
  • 'A demonstration … resulted in riots. Fires have been set in various places, fireworks are set off and the police have fired several (warning) shots,' Rotterdam police said on Twitter. AFP
    'A demonstration … resulted in riots. Fires have been set in various places, fireworks are set off and the police have fired several (warning) shots,' Rotterdam police said on Twitter. AFP

The trouble spread to The Hague on Saturday, with protesters hurling fireworks and stones at police and burning bikes, and to other cities including Groningen in the north on Sunday and Monday.

In total, 173 people were arrested with at least 12 injured nationwide.

Mr Rutte's previous two coronavirus press conferences let to demonstrators clashing with police in The Hague outside government ministries.

Coronavirus curbs brought in on November 13 included bars, restaurants, cafes and supermarkets closing at 8pm, sports matches being played behind closed doors and limits on visitors to people's homes.

The government this week warned he public of "lockdown-like" measures if people did not start sticking to the rules, with new cases running at more than 20,000 a day.

It is also planning to introduce "2G measures" that would bar unvaccinated people from bars and cafes.

Pfizer vaccine approved for EU children

On a more optimistic note, the Pfizer-BioNTech vaccine on Thursday received approval for 5 to 11 year olds, clearing the way for vaccination in an age group where the virus is rapidly spreading and bringing the EU into line with the US, Israel and Canada.

The European Medicines Agency, using the shot's brand name, said "the benefits of Comirnaty in children aged 5 to 11 outweigh the risks".

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
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

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

Mica

Director: Ismael Ferroukhi

Stars: Zakaria Inan, Sabrina Ouazani

3 stars

Company profile

Name:​ One Good Thing ​

Founders:​ Bridgett Lau and Micheal Cooke​

Based in:​ Dubai​​ 

Sector:​ e-commerce​

Size: 5​ employees

Stage: ​Looking for seed funding

Investors:​ ​Self-funded and seeking external investors

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What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

PRESIDENTS CUP

Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:

02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland

Updated: November 25, 2021, 4:50 PM