On Sunday night, the Sheikh Zayed Grand Mosque in Abu Dhabi was fully packed, with no place to park. Although my mother and I had set out early for the night prayer, which starts at 1.30am, we still couldn't find a parking spot near the mosque. Finding a place to pray was an even bigger struggle. The two halls dedicated for females were at capacity, so we prayed outside, alongside many other women.
It's the same case for mosques across the world at this time, in the last 10 days of Ramadan, when Muslims are meant to do more acts of worship than at any other time of the year. Night prayers are being held in every mosque and in every home, both because of the importance of these last 10 days, as well as in anticipation of Laylat Al Qadr, known as the most holy and blessed of nights.
Our good deeds and our prayers on this night are worth 1,000 months of good deeds and prayers, which translate to 83 years and four months - practically a lifetime. Prophet Mohammed used to worry that his Muslim nation would have short lives and that they wouldn't be able to worship God for as long a period as other nations, which had much longer lifespans. To that end, Laylat Al Qadr, as it is described in the Quran, or the Night of Decree or Destiny or Value, as it translates, came as a gift from Allah to all Muslims.
The knowledge of the exact date of the Night of Decree is hidden from us, but we are certain that it is one of the five odd nights in the last 10 nights of Ramadan - so the 21st, 23rd, 25th or 29th of the Holy Month. The fact that we do not know the exact night of decree removes us from some blame. Imagine if we had prior knowledge of when the Night of Decree would fall, then ignored it? Instead, we are meant to supplicate often during all of Ramadan and in the last 10 days, even more so.
For the past seven days, the staff at the Sheikh Zayed Grand Mosque have been facing a difficult time disciplining the crowd coming from all over the emirate. But as soon as the clock hit 1.30am for the night prayer, and the imam declared "Allahu Akbar" - God is the Greatest, which is the opening declaration of every Islamic prayer - everyone begins the prayer. This one phrase is sufficient to calm and unite the throngs of worshippers.
Sunday was the most emotional night for some of us. As soon as the imam raised his hand to supplicate for forgiveness, beg for cures from all sickness and seek guidance in this life and after death, the majority of the attendees, including the non-Arabic speakers, could not help themselves; they began weeping, tears streaming down humbled faces. The lady standing next to me was shaking with sobs, and was seeking forgiveness for herself, for her family and for her dead parents, out loud.
It is wonderful being in the crowd in this blessed month and hearing the cries coming from all over the places when the imam cries upon supplicating. I know those cries are not seeking worldly goods or material things, but seeking the pleasure of the hereafter, which is unseen. It always fascinates me how Muslims stand in prayer next to each other, irrespective of nationality, background, social status, race or language. It was amazing listening to the recitation of the Quran from the imam; its exquisiteness and beauty made me shiver.
Asmaa Al Hameli co-writes the My Year at the National blog, where this piece was originally published
aalhameli@thenational.ae
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UAE currency: the story behind the money in your pockets
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Favourite pastime: travelling and experiencing different cultures across the globe.
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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
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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
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Zayed Sustainability Prize
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Know your camel milk:
Flavour: Similar to goat’s milk, although less pungent. Vaguely sweet with a subtle, salty aftertaste.
Texture: Smooth and creamy, with a slightly thinner consistency than cow’s milk.
Use it: In your morning coffee, to add flavour to homemade ice cream and milk-heavy desserts, smoothies, spiced camel-milk hot chocolate.
Goes well with: chocolate and caramel, saffron, cardamom and cloves. Also works well with honey and dates.
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1st ODI Zimbabwe won by 6 wickets
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3rd ODI Sri Lanka won by 8 wickets
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Iran's dirty tricks to dodge sanctions
There’s increased scrutiny on the tricks being used to keep commodities flowing to and from blacklisted countries. Here’s a description of how some work.
1 Going Dark
A common method to transport Iranian oil with stealth is to turn off the Automatic Identification System, an electronic device that pinpoints a ship’s location. Known as going dark, a vessel flicks the switch before berthing and typically reappears days later, masking the location of its load or discharge port.
2. Ship-to-Ship Transfers
A first vessel will take its clandestine cargo away from the country in question before transferring it to a waiting ship, all of this happening out of sight. The vessels will then sail in different directions. For about a third of Iranian exports, more than one tanker typically handles a load before it’s delivered to its final destination, analysts say.
3. Fake Destinations
Signaling the wrong destination to load or unload is another technique. Ships that intend to take cargo from Iran may indicate their loading ports in sanction-free places like Iraq. Ships can keep changing their destinations and end up not berthing at any of them.
4. Rebranded Barrels
Iranian barrels can also be rebranded as oil from a nation free from sanctions such as Iraq. The countries share fields along their border and the crude has similar characteristics. Oil from these deposits can be trucked out to another port and documents forged to hide Iran as the origin.
* Bloomberg
