• Mist at 2,800 metres above sea level at the Jabal Marir park in Al Namas in Saudi Arabia. All photos: AFP
    Mist at 2,800 metres above sea level at the Jabal Marir park in Al Namas in Saudi Arabia. All photos: AFP
  • At Al Namas, humid monsoon weather keeps temperatures below 30°C, dropping as low as 15°C at night, as fog blocks out the sun over verdant hills.
    At Al Namas, humid monsoon weather keeps temperatures below 30°C, dropping as low as 15°C at night, as fog blocks out the sun over verdant hills.
  • The area is a stark contrast to much of the vast, largely desert country where summer temperatures of up to 50°C are an annual challenge.
    The area is a stark contrast to much of the vast, largely desert country where summer temperatures of up to 50°C are an annual challenge.
  • Holidaymakers – some of whom have driven 12 hours from Riyadh to escape the heat – in raincoats and woolly hats.
    Holidaymakers – some of whom have driven 12 hours from Riyadh to escape the heat – in raincoats and woolly hats.
  • 'Before we came, we packed all our winter things,' says Nouf, who did not want to give her surname.
    'Before we came, we packed all our winter things,' says Nouf, who did not want to give her surname.
  • Tourist authorities built a 'fog road' for hikers and cyclists traversing a high summit that overlooks the mist-shrouded mountains.
    Tourist authorities built a 'fog road' for hikers and cyclists traversing a high summit that overlooks the mist-shrouded mountains.
  • In 2020, a study published by 'Science Advances' magazine showed that the Gulf region has the hottest and most humid climate on the planet.
    In 2020, a study published by 'Science Advances' magazine showed that the Gulf region has the hottest and most humid climate on the planet.
  • Thanks to its altitude and strong winds, Al Namas escapes the worst of the heat, says Hassan Abdullah, a Jordan-based official from the Wasm weather technology company.
    Thanks to its altitude and strong winds, Al Namas escapes the worst of the heat, says Hassan Abdullah, a Jordan-based official from the Wasm weather technology company.
  • The area has become a top destination at a time when Saudi authorities, searching for new, non-oil income streams, are heavily promoting domestic and international tourism.
    The area has become a top destination at a time when Saudi authorities, searching for new, non-oil income streams, are heavily promoting domestic and international tourism.
  • As airfares surge after the pandemic, Saudi families spent 80 billion riyals (about $21 billion) on domestic travel last year, a 30 per cent increase from 2019, ministry of tourism figures show.
    As airfares surge after the pandemic, Saudi families spent 80 billion riyals (about $21 billion) on domestic travel last year, a 30 per cent increase from 2019, ministry of tourism figures show.
  • 'Summer is the peak tourist season, going from May to October," says Abdullah Al-Shahri, a hotelier at Al Namas, where winter temperatures sometimes plunge to 0°C.
    'Summer is the peak tourist season, going from May to October," says Abdullah Al-Shahri, a hotelier at Al Namas, where winter temperatures sometimes plunge to 0°C.
  • At the top of a hill that overlooks the valley, Mushabab Al-Omari takes in the view, sitting next to his wife. 'I've been here nearly three months,' the retiree says. 'And I'm ready to stay another four or five months if the weather stays like this.'
    At the top of a hill that overlooks the valley, Mushabab Al-Omari takes in the view, sitting next to his wife. 'I've been here nearly three months,' the retiree says. 'And I'm ready to stay another four or five months if the weather stays like this.'

Gulf

Saudi Arabia's 'City of Fog' offers respite from summer heat - in pictures

Jabal Marir, a mountain oasis of cool where warm clothing is needed even in summer

The National

August 25, 2022

  • English
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While you're here
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

THE CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5

While you're here

The Outsider

Stephen King, Penguin

match details

Wales v Hungary

Cardiff City Stadium, kick-off 11.45pm

While you're here
While you're here
How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

On Women's Day
UAE currency
Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

While you're here

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

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

UAE currency: the story behind the money in your pockets
War on waste
MISSION: IMPOSSIBLE – FINAL RECKONING

Director: Christopher McQuarrie

Starring: Tom Cruise, Hayley Atwell, Simon Pegg

Rating: 4/5

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Niki%20Caro%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Jennifer%20Lopez%2C%20Joseph%20Fiennes%2C%20Gael%20Garcia%20Bernal%2C%20Omari%20Hardwick%20and%20Lucy%20Paez%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
LIKELY TEAMS

South Africa
Faf du Plessis (captain), Dean Elgar, Aiden Markram, Hashim Amla, AB de Villiers, Quinton de Kock (wkt), Vernon Philander, Keshav Maharaj, Kagiso Rabada, Morne Morkel, Lungi Ngidi.

India (from)
Virat Kohli (captain), Murali Vijay, Lokesh Rahul, Cheteshwar Pujara, Rohit Sharma, Ajinkya Rahane, Hardik Pandya, Dinesh Karthik (wkt), Ravichandran Ashwin, Bhuvneshwar Kumar, Ishant Sharma, Mohammad Shami, Jasprit Bumrah.

The%20end%20of%20Summer
%3Cp%3EAuthor%3A%20Salha%20Al%20Busaidy%3C%2Fp%3E%0A%3Cp%3EPages%3A%20316%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%20The%20Dreamwork%20Collective%C2%A0%3C%2Fp%3E%0A
Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

KILLING OF QASSEM SULEIMANI
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

While you're here
Aggro%20Dr1ft
%3Cp%3EDirector%3A%20Harmony%20Korine%3Cbr%3EStars%3A%20Jordi%20Molla%2C%20Travis%20Scott%3Cbr%3ERating%3A%202%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.

Updated: August 25, 2022, 8:15 AM
PhotographySaudi Arabia