• Saud Abdulaziz Abdul Ghani gives a tour of the cooling system at the Al Janoub Stadium in Doha.
    Saud Abdulaziz Abdul Ghani gives a tour of the cooling system at the Al Janoub Stadium in Doha.
  • Saud Abdulaziz Abdul Ghani, known as "Dr Cool", worked for 13 years on the solar-powered cooling system that he says will keep the players and turf healthy and even eliminate body odour in a packed stadium.
    Saud Abdulaziz Abdul Ghani, known as "Dr Cool", worked for 13 years on the solar-powered cooling system that he says will keep the players and turf healthy and even eliminate body odour in a packed stadium.
  • A digital thermometer measures the temperature at the Al Janoub Stadium in Doha.
    A digital thermometer measures the temperature at the Al Janoub Stadium in Doha.
  • An internal view of the Al Janoub Stadium in Doha, which will host matches for the football World Cup 2022 to be held in November and December.
    An internal view of the Al Janoub Stadium in Doha, which will host matches for the football World Cup 2022 to be held in November and December.
  • The Al Janoub Stadium in Doha, which will host matches for the Fifa 2022 World Cup. Qatar has become almost a byword for scorching heat, but some fans will still take a sweater to World Cup stadiums equipped with state-of-the-art air conditioning that its mastermind says will become the norm. All photos: AFP
    The Al Janoub Stadium in Doha, which will host matches for the Fifa 2022 World Cup. Qatar has become almost a byword for scorching heat, but some fans will still take a sweater to World Cup stadiums equipped with state-of-the-art air conditioning that its mastermind says will become the norm. All photos: AFP
  • A digital thermometer measures the temperature at the Al Janoub Stadium in Doha.
    A digital thermometer measures the temperature at the Al Janoub Stadium in Doha.
  • A picture shows parts of the cooling system at the Al Janoub Stadium in Doha.
    A picture shows parts of the cooling system at the Al Janoub Stadium in Doha.
  • Saud Abdulaziz Abdul Ghani gives a tour of the cooling system at the Al Janoub Stadium in Doha.
    Saud Abdulaziz Abdul Ghani gives a tour of the cooling system at the Al Janoub Stadium in Doha.
  • Parts of the cooling system at the Al Janoub Stadium in Doha, which will host matches at this year's World Cup in Qatar.
    Parts of the cooling system at the Al Janoub Stadium in Doha, which will host matches at this year's World Cup in Qatar.
  • A picture shows parts of the cooling system at the Al Janoub Stadium in Doha. Qatar has become almost a byword for scorching heat, but some fans will still take a sweater to World Cup stadiums equipped with state-of-the-art air conditioning that its mastermind says will become the norm.
    A picture shows parts of the cooling system at the Al Janoub Stadium in Doha. Qatar has become almost a byword for scorching heat, but some fans will still take a sweater to World Cup stadiums equipped with state-of-the-art air conditioning that its mastermind says will become the norm.
  • Saud Abdulaziz Abdul Ghani displays readings on a screen during a tour of the cooling system at the Al Janoub Stadium in Doha.
    Saud Abdulaziz Abdul Ghani displays readings on a screen during a tour of the cooling system at the Al Janoub Stadium in Doha.

Qatar's 'Dr Cool' keeping World Cup stadiums chilly with solar-powered AC - in pictures


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  • Arabic

Qatar has become almost a byword for scorching heat, but some fans will still take a sweater to World Cup stadiums because of state-of-the-art air conditioning that its mastermind says will become the norm for mega sports events.

Saud Abdulaziz Abdul Ghani, nicknamed "Dr Cool", worked for 13 years on the solar-powered cooling system that he says will keep the players and turf healthy and even eliminate body odour in a packed stadium.

The mercury can hit 50º Celsius during the Gulf state's blistering summers, which is why this year's World Cup was moved to the winter.

But even with maximum temperatures down to around 25º Celsius for the tournament in November and December, cool air will still be pumped out onto the players and watching fans.

"Dr Cool", a professor of engineering at Qatar University, has however developed a system that World Cup organisers say is 40 per cent more "sustainable" than existing techniques.

Seven of the eight stadiums are air-conditioned at a World Cup that organisers insist will be carbon-neutral.

At the 40,000-capacity Al Janoub Stadium, which will hold seven games including holders France's first match, Ghani said a two-metre-high "completely isolated bubble" of cool air will envelop the pitch and stands.

Inside the bubble, players and fans will be kept at 21º Celsius by jets blasting air at the pitchside and under spectators' seats.

Sensors around the stadium keep the temperature constant and even adjust air flows for seats in the shade or sun.

The rising air is sucked back into the stadium cooling system, cleaned by water kept at a brisk 7º Celsius and pumped out again by the jets.

"The players will have the best experience of their lives," said Ghani, highlighting how the chilled air would prevent injuries and illness suffered in extreme heat.

The power for the system comes from a giant solar farm in the desert outside the capital Doha, he added.

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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Our legal consultant

Name: Hassan Mohsen Elhais

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

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

COMPANY%20PROFILE
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Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What is safeguarding?

“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Updated: September 28, 2022, 8:50 AM