• Pilgrims offer prayer.
    Pilgrims offer prayer.
  • The Kaaba in 1975.
    The Kaaba in 1975.
  • Pilgrims rest during Haj 1975.
    Pilgrims rest during Haj 1975.
  • Mecca was a different place then, more mountainous, no skyscrapers, strewn with traditional homes along its terrain. Besides the actual risks from illnesses, fires, and stampedes, the trip to the holy city was riddled with difficulties and danger, including highwaymen and scam artists.
    Mecca was a different place then, more mountainous, no skyscrapers, strewn with traditional homes along its terrain. Besides the actual risks from illnesses, fires, and stampedes, the trip to the holy city was riddled with difficulties and danger, including highwaymen and scam artists.
  • Haj pilgrim's tent city around Mecca in 1975.
    Haj pilgrim's tent city around Mecca in 1975.
  • In 1975 the weather was cool during Haj with a million and a half pilgrims, compared to today’s three million plus worshippers.
    In 1975 the weather was cool during Haj with a million and a half pilgrims, compared to today’s three million plus worshippers.
  • Every year Saudi Arabia spends millions on expansions to accommodate the growing number of pilgrims.
    Every year Saudi Arabia spends millions on expansions to accommodate the growing number of pilgrims.
  • The five star hotels around the Grand Mosque, the shops and commercialisation of Mecca has transformed a once simple town into a bustling and expensive modern city.
    The five star hotels around the Grand Mosque, the shops and commercialisation of Mecca has transformed a once simple town into a bustling and expensive modern city.
  • A haj pilgrim estimates it cost him about Dh1000 per person to do Haj in1975. Costs have gone up at least twenty five times since then.
    A haj pilgrim estimates it cost him about Dh1000 per person to do Haj in1975. Costs have gone up at least twenty five times since then.
  • Pilgrims who have gone back to Mecca after many years say they barely recognise it from these photographs of nearly 40 years ago.
    Pilgrims who have gone back to Mecca after many years say they barely recognise it from these photographs of nearly 40 years ago.

The month of Hajj: a Muslim pilgrimage and the first 10 days


  • English
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For the second year in a row, the annual pilgrimage of Hajj is being transformed by the coronavirus.

Before the pandemic, vast crowds dressed in white, unstitched robes circled the black Kaaba, chanting in unison for hours on end: “Allah, here I am. You have no equal, here I am. Verily, all praise and blessings are Yours and all sovereignty. You have no equal.”

With internal restrictions and measures to curb the spread of the coronavirus in place, a decision was made to allow only Saudi Arabian citizens and residents of the kingdom to perform the pilgrimage this year under a strict set of regulations and permits.

When does Hajj begin?

Hajj starts on the ninth day of Dhu Al Hijja (That of Hajj) under the Islamic lunar calendar, corresponding this year with July 11 on the Gregorian calendar.

The first 10 days leading to the pilgrimage carry significant and meaningful milestones for Muslims in the 12th and final month of their lunar year.

In Dhu Al Hijja, and the three other sacred months of the year, Muslims are banned from going to war except as an act of self-defence, and are encouraged to engage in more forms of worship than usual.

After Islam was established and the people of Makkah entered the faith, Prophet Mohammed and his companions performed Hajj on this month.

During that pilgrimage, Muslims witnessed the ideal application of the rituals of Hajj and attempt to mimic Prophet Mohammed's enactment to this day.

  • Muslim pilgrims touch the rock atop of Mount Arafat, near the holy city of Mecca, as they pray ahead of the haj main ritual, on October 14, 2013. AFP Photo/Fayez Nureldine
    Muslim pilgrims touch the rock atop of Mount Arafat, near the holy city of Mecca, as they pray ahead of the haj main ritual, on October 14, 2013. AFP Photo/Fayez Nureldine
  • Muslim pilgrims gather atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage, near the holy city of Mecca. Reuters /Ibraheem Abu Mustafa
    Muslim pilgrims gather atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage, near the holy city of Mecca. Reuters /Ibraheem Abu Mustafa
  • Pilgrims in their hundreds of thousands thronged Mount Arafat in Saudi Arabia from early morning for the climax of the annual hajj pilgrimage, arriving on foot, by train or in vehicles. AFP Photo /Fayez Nureldine
    Pilgrims in their hundreds of thousands thronged Mount Arafat in Saudi Arabia from early morning for the climax of the annual hajj pilgrimage, arriving on foot, by train or in vehicles. AFP Photo /Fayez Nureldine
  • A Muslim pilgrim touches a marker at the top of a rocky hill called the Mountain of Mercy, on the Plain of Arafat. AP Photo/Amr Nabil
    A Muslim pilgrim touches a marker at the top of a rocky hill called the Mountain of Mercy, on the Plain of Arafat. AP Photo/Amr Nabil
  • Muslim pilgrims pray on a rocky hill called the Mountain of Mercy, some touching a marker at its peak, on the Plain of Arafat, near the holy city of Mecca, Saudi Arabia. AP Photo/Amr Nabil
    Muslim pilgrims pray on a rocky hill called the Mountain of Mercy, some touching a marker at its peak, on the Plain of Arafat, near the holy city of Mecca, Saudi Arabia. AP Photo/Amr Nabil
  • A Muslim pilgrim prays atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage, near the holy city of Mecca. Reuters /Ibraheem Abu Mustafa
    A Muslim pilgrim prays atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage, near the holy city of Mecca. Reuters /Ibraheem Abu Mustafa
  • Muslim pilgrims rest as others climb Mount Arafat, near the holy city of Mecca, ahead of the haj main ritual. AFP Photo/Fayez Nureldine
    Muslim pilgrims rest as others climb Mount Arafat, near the holy city of Mecca, ahead of the haj main ritual. AFP Photo/Fayez Nureldine
  • A Muslim pilgrim prays atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage. Reuters/Ibraheem Abu Mustafa
    A Muslim pilgrim prays atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage. Reuters/Ibraheem Abu Mustafa
  • A Muslim pilgrim helps another climb Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage. Reuters / Ibraheem Abu Mustafa
    A Muslim pilgrim helps another climb Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage. Reuters / Ibraheem Abu Mustafa
  • Muslim pilgrims climb Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage, near the holy city of Mecca. Reuters/Ibraheem Abu Mustafa
    Muslim pilgrims climb Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage, near the holy city of Mecca. Reuters/Ibraheem Abu Mustafa
  • Muslim pilgrims gather atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage. Reuters/Ibraheem Abu Mustafa
    Muslim pilgrims gather atop Mount Mercy on the plains of Arafat during the peak of the annual haj pilgrimage. Reuters/Ibraheem Abu Mustafa

The first 10 days

Mentioned in the Quran for their importance, Muslim scholars have placed a tremendous weight on good deeds performed during the first 10 days of the month.

Fasting from dawn until dusk is one of the most beloved acts of worship in that period. In contrast to the month of Ramadan, this fast is not mandatory but is 'mustahab', or recommended.

The majority of practicing Muslims fast on the day that pilgrims ascend the mount of Arafat – which will fall on Monday, July 19 this year.

This marks the start of the journey of Hajj, where pilgrims head to the mount where they remain until sunset.

Prayers are believed to be answered on this day, which is considered one of the holiest days of the Islamic year.

During the first third of the month, Muslims recite the Quran, and dhikr [praising Allah]. Giving alms, and for Makkah's residents, providing supplies for the pilgrims are among the most virtuous deeds.

During Hajj, pilgrims are not encouraged to fast because of the difficulty some might find in performing all of the tenets of the pilgrimage.

Eid Al Adha

Day 10 of Dhu Al Hijjah marks the first day of Eid Al Adha.

The name Eid Al Adha is derived from the Arabic word Al Udhiya, which means animal sacrifice.

Each year during these days, Muslims who have the financial means sacrifice their best halal domestic animals – usually a cow, camel, goat, sheep or ram depending on the region – as a symbol of the Prophet Abraham's willingness to sacrifice his only son, Ismail.

The meat is typically divided among the executor and their family, and those in need. A person can also arrange for the sacrifice to be held in another region or country where meat is less abundant or cheaper.

Unlike Eid Al Fitr, which marks the end of Ramadan, Eid Al Adha is four days long. On the first day, Eid prayers are usually performed in the morning before the sacrifice is carried out.

But this year as countries impose different measures regarding congregational prayers, it is unclear whether socially distanced Eid prayers will be permitted.

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

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

The years Ramadan fell in May

1987

1954

1921

1888

Korean Film Festival 2019 line-up

Innocent Witness, June 26 at 7pm

On Your Wedding Day, June 27 at 7pm

The Great Battle, June 27 at 9pm

The Witch: Part 1. The Subversion, June 28 at 4pm

Romang, June 28 at 6pm

Mal Mo E: The Secret Mission, June 28 at 8pm

Underdog, June 29 at 2pm

Nearby Sky, June 29 at 4pm

A Resistance, June 29 at 6pm 

 

Updated: July 11, 2021, 8:42 PM