Yemen's councillor Sayyid Abubakr bin Shaikh Alkaff kneels before Queen Elizabeth II to be knighted during her visit to Aden. AFP
Yemen's councillor Sayyid Abubakr bin Shaikh Alkaff kneels before Queen Elizabeth II to be knighted during her visit to Aden. AFP
Yemen's councillor Sayyid Abubakr bin Shaikh Alkaff kneels before Queen Elizabeth II to be knighted during her visit to Aden. AFP
Yemen's councillor Sayyid Abubakr bin Shaikh Alkaff kneels before Queen Elizabeth II to be knighted during her visit to Aden. AFP

Platinum Jubilee: Yemen remembers Queen Elizabeth's visit and a lost era of hope


Ali Mahmood
  • English
  • Arabic

Just two years into her reign, a young Queen Elizabeth II and her husband the Duke of Edinburgh left the UK for her first and longest Commonwealth tour as monarch. It lasted from November 1953 until May 1954, covering 44,000 miles and stopping in the West Indies, Australasia, Asia and Africa.

Towards the end of her epic trip, the royal ship S.S. Gothic docked in Aden for a brief visit.

South Yemen was a British protectorate at the time, with the northern part being an Imamate. By 1968, Yemen was free of colonial shackles and later formed into one republic.

Queen Elizabeth’s April 1954 visit saw the royal couple alight at Prince of Wales Pier where they were greeted by the Governor of Aden, Sir Tom Hickinbotham, and other British dignitaries.

The pair travelled in an open-top car from the pier to an enclosure nearby where they watched a military parade featuring the RAF, Aden Protectorate Levies, Armed Police, Government Guards, Hadhrami Bedouin Legion, and Somaliland Scouts.

Speeches were made in Arabic and English, and the queen knighted Air Marshal Sir Claude Pelly Commander-in-Chief of the RAF in the Middle East, and Abu Bakr bin Sheikh Al Kaff for services to peace in Hadramaut.

Sayyid Abu Bakr reportedly leant on a chair as his Muslim faith ruled out kneeling in front of the monarch.

Thousands turned out to see Queen Elizabeth.

Queen Elizabeth II and Prince Philip stand together in the back of a Land Rover as they inspect a guard of Camel and Armored Units of the Aden Protectorate Levies at the Crescent Gardens in Aden, in 1954. (Photo by Central Press/Hulton Archive/Getty Images)
Queen Elizabeth II and Prince Philip stand together in the back of a Land Rover as they inspect a guard of Camel and Armored Units of the Aden Protectorate Levies at the Crescent Gardens in Aden, in 1954. (Photo by Central Press/Hulton Archive/Getty Images)

“A vast crowd congregated along the royal route from the harbour to the parade ground, while, despite the intense heat, many others occupied all the vantage points for the witnessing of the ceremony,” London’s Sphere newspaper wrote of the visit.

Sultan Ghalib Al Qu'aiti, 74, remembers the day well. His grandfather, Sir Sultan Saleh bin Ghalib Al Qu’aiti, attended the welcome ceremony,

“She was received by large crowds of Adeni people who greeted her everywhere she went. She listened to a speech of welcome in Arabic made on behalf of the Protectorate chiefs by my grandfather … who presented Her Majesty with 100 tins of the best Hadhrami honey from Wadi Duan,” Mr Al Qu'aiti told The National, reflecting on a key moment in the Queen's 70 years as British head of state, being celebrated this weekend in the UK.

Abdullah Khalil, 82, says he remembers the buzz of the visit as he took up a position among the crowds of spectators.

“She was warmly received by huge crowds of people gathered near the pier and the clock tower in Attawahi city. The area surrounding the hotel was decorated with flags and banners hailing the queen and the prince,” Mr Khalil said.

“It was such a historical day. I still remember how excited I was that day because of the good life we were living at that time.”

A small bronze plaque still marks the spot of the Al Jumhuriyah hospital where the queen laid the foundation stone in 1954. The clinic remains open, albeit with a change of name in 1967, despite a huge bombardment by the Houthi rebel group in 2015.

The hospital was reopened after a UAE-funded restoration project, but has struggled to treat patients amid a six-year civil war.

A battered bronze plaque in Arabic and English marking the year 1954 - when Queen Elizabeth laid the founding stone - is fixed on a wall at Al Joumhouria hospital in Aden. AFP
A battered bronze plaque in Arabic and English marking the year 1954 - when Queen Elizabeth laid the founding stone - is fixed on a wall at Al Joumhouria hospital in Aden. AFP

“The hospital isn’t maintained or air-conditioned,” nurse Zubeida Said told AFP in March. “There are leaks in the bathrooms. The building is old and dilapidated.”

The hospital is a microcosm for Yemen itself.

Despite the clear negatives of colonialism in the country, Yemen’s current destruction and devastation has left some longing for the era of British control.

“The Aden which Queen Elizabeth visited in 1954 doesn't exist today,” Mr Khalil said.

Historian Nagmi Abdulmajid said during British control of Aden, the region was cosmopolitan and contained the second busiest harbour in the world. The queen’s visit even sparked a construction boom.

“This is why people miss the British not just in Aden but in the other countries colonised by them in the East " he said.

As a fragile truce holds between the Houthi rebels and the internationally-recognised government, Yemenis will be hoping to celebrate their future once more.

Queen Elizabeth's visits to the Region: in pictures

  • Queen Elizabeth II arrives in Abu Dhabi during a state visit to the Gulf on February 25, 1979. Getty
    Queen Elizabeth II arrives in Abu Dhabi during a state visit to the Gulf on February 25, 1979. Getty
  • The UAE's Founding Father, Sheikh Zayed bin Sultan Al Nahyan, and the queen arrive for the inauguration of Le Meridien Abu Dhabi in 1979. Photo: Le Meridien Abu Dhabi
    The UAE's Founding Father, Sheikh Zayed bin Sultan Al Nahyan, and the queen arrive for the inauguration of Le Meridien Abu Dhabi in 1979. Photo: Le Meridien Abu Dhabi
  • The queen during her visit to the UAE in 1979. Photo: Ramesh Shukla
    The queen during her visit to the UAE in 1979. Photo: Ramesh Shukla
  • The queen appoints Sheikh Rashid, then Ruler of Dubai, a Knight Grand Cross of the Order of St Michael and St George, during her tour of the Gulf states, in Abu Dhabi in February 1979. Getty
    The queen appoints Sheikh Rashid, then Ruler of Dubai, a Knight Grand Cross of the Order of St Michael and St George, during her tour of the Gulf states, in Abu Dhabi in February 1979. Getty
  • The queen sits with Sheikh Rashid on the Dubai Ruler's new dhow, as they are taken on a sightseeing tour of the emirate on February 26, 1979. AP
    The queen sits with Sheikh Rashid on the Dubai Ruler's new dhow, as they are taken on a sightseeing tour of the emirate on February 26, 1979. AP
  • The queen, Sheikh Zayed and Prince Philip sit before lunch at the Hilton Hotel in Abu Dhabi, during the UK royals' tour of the Gulf states in February 1979. Getty
    The queen, Sheikh Zayed and Prince Philip sit before lunch at the Hilton Hotel in Abu Dhabi, during the UK royals' tour of the Gulf states in February 1979. Getty
  • Yemeni councillor Sayyid Abubakr bin Shaikh Alkaff kneels before Queen Elizabeth to be knighted during her visit to Aden on April 29, 1954. AFP
    Yemeni councillor Sayyid Abubakr bin Shaikh Alkaff kneels before Queen Elizabeth to be knighted during her visit to Aden on April 29, 1954. AFP
  • The queen with Sheikh Khalifa, who was then the UAE's President, at Mushrif Palace on November 25, 2010 in Abu Dhabi. Getty
    The queen with Sheikh Khalifa, who was then the UAE's President, at Mushrif Palace on November 25, 2010 in Abu Dhabi. Getty
  • The queen was welcomed by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, during her visit to Abu Dhabi in 2010. Getty
    The queen was welcomed by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, during her visit to Abu Dhabi in 2010. Getty
  • The queen and Prince Philip with President Sheikh Mohamed, then Crown Prince of Abu Dhabi, at Abu Dhabi airport on November 24, 2010. Getty
    The queen and Prince Philip with President Sheikh Mohamed, then Crown Prince of Abu Dhabi, at Abu Dhabi airport on November 24, 2010. Getty
  • The queen with the emir of Bahrain at a horse and camel race meeting in 1979. Getty
    The queen with the emir of Bahrain at a horse and camel race meeting in 1979. Getty
  • Queen Elizabeth eats with her hands in the desert with King Hassan during her visit to Morocco on October 27, 1980. Getty
    Queen Elizabeth eats with her hands in the desert with King Hassan during her visit to Morocco on October 27, 1980. Getty
  • The queen attends the races during her visit to Saudi Arabia in February 1979. Getty
    The queen attends the races during her visit to Saudi Arabia in February 1979. Getty
  • King Faisal II of Iraq and the queen leave Victoria Station in London for Buckingham Palace, in July 1956. Getty
    King Faisal II of Iraq and the queen leave Victoria Station in London for Buckingham Palace, in July 1956. Getty
  • The queen in Kuwait during her tour of the Gulf in 1979. Getty
    The queen in Kuwait during her tour of the Gulf in 1979. Getty
  • The queen drives through Tunis with Tunisian President Habib Bourguiba during a state visit in October 1980. Getty
    The queen drives through Tunis with Tunisian President Habib Bourguiba during a state visit in October 1980. Getty
  • The queen walks towards her plane with Sultan Qaboos of Oman, before she and Prince Philip leave Muscat after a five-day state visit to the Gulf region. Getty
    The queen walks towards her plane with Sultan Qaboos of Oman, before she and Prince Philip leave Muscat after a five-day state visit to the Gulf region. Getty
  • The queen walks in Muscat. Getty
    The queen walks in Muscat. Getty
  • The queen and Prince Philip during a visit to Qatar in February 1979. Getty
    The queen and Prince Philip during a visit to Qatar in February 1979. Getty
  • The queen with the Shah Mohammed Reza Pahlevi of Iran during a banquet in Tehran on March 2, 1961. AP
    The queen with the Shah Mohammed Reza Pahlevi of Iran during a banquet in Tehran on March 2, 1961. AP
  • Queen Noor of Jordan, Prince Philip, Queen Elizabeth and King Hussein of Jordan after the British royals' arrival in the country in 1984. Getty
    Queen Noor of Jordan, Prince Philip, Queen Elizabeth and King Hussein of Jordan after the British royals' arrival in the country in 1984. Getty
  • The queen alongside former Algerian President Chadli Bendjedid, inspect a guard of honour on her arrival in Algiers for a three-day state visit in October 1980. Getty
    The queen alongside former Algerian President Chadli Bendjedid, inspect a guard of honour on her arrival in Algiers for a three-day state visit in October 1980. Getty
  • The queen and Prince Philip with King Idris of Libya at the Royal Palace in Tobruk in May 1954. AP
    The queen and Prince Philip with King Idris of Libya at the Royal Palace in Tobruk in May 1954. AP
THE%20FLASH
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Andy%20Muschietti%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Sasha%20Calle%2C%20Ben%20Affleck%2C%20Ezra%20Miller%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

Islamic%20Architecture%3A%20A%20World%20History
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Eric%20Broug%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Thames%20%26amp%3B%20Hudson%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20336%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20September%3C%2Fp%3E%0A
The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

POWERWASH%20SIMULATOR
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20FuturLab%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESquare%20Enix%20Collective%3Cbr%3E%3Cstrong%3EConsole%3A%20%3C%2Fstrong%3ENintendo%20Switch%2C%3Cstrong%3E%20%3C%2Fstrong%3EPlayStation%204%20%26amp%3B%205%2C%20Xbox%20Series%20X%2FS%20and%20PC%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

INVESTMENT PLEDGES

Cartlow: $13.4m

Rabbitmart: $14m

Smileneo: $5.8m

Soum: $4m

imVentures: $100m

Plug and Play: $25m

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

ASHES FIXTURES

1st Test: Brisbane, Nov 23-27 
2nd Test: Adelaide, Dec 2-6
3rd Test: Perth, Dec 14-18
4th Test: Melbourne, Dec 26-30
5th Test: Sydney, Jan 4-8

Fifa%20World%20Cup%20Qatar%202022%20
%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

SPECS
%3Cp%3E%0D%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204.0-litre%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20750hp%20at%207%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20800Nm%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%207%20Speed%20dual-clutch%20auto%0D%0D%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20332kph%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%2012.2L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EYear%20end%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1%2C430%2C000%20(coupe)%3B%20From%20Dh1%2C566%2C000%20(Spider)%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

It’ll be summer in the city as car show tries to move with the times

If 2008 was the year that rocked Detroit, 2019 will be when Motor City gives its annual car extravaganza a revamp that aims to move with the times.

A major change is that this week's North American International Auto Show will be the last to be held in January, after which the event will switch to June.

The new date, organisers said, will allow exhibitors to move vehicles and activities outside the Cobo Center's halls and into other city venues, unencumbered by cold January weather, exemplified this week by snow and ice.

In a market in which trends can easily be outpaced beyond one event, the need to do so was probably exacerbated by the decision of Germany's big three carmakers – BMW, Mercedes-Benz and Audi – to skip the auto show this year.

The show has long allowed car enthusiasts to sit behind the wheel of the latest models at the start of the calendar year but a more fluid car market in an online world has made sales less seasonal.

Similarly, everyday technology seems to be catching up on those whose job it is to get behind microphones and try and tempt the visiting public into making a purchase.

Although sparkly announcers clasp iPads and outline the technical gadgetry hidden beneath bonnets, people's obsession with their own smartphones often appeared to offer a more tempting distraction.

“It's maddening,” said one such worker at Nissan's stand.

The absence of some pizzazz, as well as top marques, was also noted by patrons.

“It looks like there are a few less cars this year,” one annual attendee said of this year's exhibitors.

“I can't help but think it's easier to stay at home than to brave the snow and come here.”

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

COMPANY%20PROFILE%20
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UAE%20Warriors%2033%20Results
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PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

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

Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

Updated: June 02, 2022, 7:10 PM