• Shamma Tahlak, 8, from the UAE. Her teachers are Miss Hannah, Miss Kholoud, Miss Doa and Miss Rahaf at GEMS National School for Girls in Dubai. "We miss you, teachers. Coming soon." Chris Whiteoak / The National
    Shamma Tahlak, 8, from the UAE. Her teachers are Miss Hannah, Miss Kholoud, Miss Doa and Miss Rahaf at GEMS National School for Girls in Dubai. "We miss you, teachers. Coming soon." Chris Whiteoak / The National
  • Alex Slater, 3, from Scotland. His teachers are Ms Criselle, Ms Joanne and Ms Lyka at Paddington Nursery in Dubai. "I miss my teachers. I want to do fruit sharing again and go back to the library," he said. Chris Whiteoak / The National
    Alex Slater, 3, from Scotland. His teachers are Ms Criselle, Ms Joanne and Ms Lyka at Paddington Nursery in Dubai. "I miss my teachers. I want to do fruit sharing again and go back to the library," he said. Chris Whiteoak / The National
  • Joyce and Daniel Lim, 6 and 4, from America. Their teachers are Laura Clayton and Zanaira Hussain at Repton Abu Dhabi. They said: "I miss seeing and learning from our teachers in the classroom. I hope to see all my teachers and classmates again very soon." Victor Besa / The National
    Joyce and Daniel Lim, 6 and 4, from America. Their teachers are Laura Clayton and Zanaira Hussain at Repton Abu Dhabi. They said: "I miss seeing and learning from our teachers in the classroom. I hope to see all my teachers and classmates again very soon." Victor Besa / The National
  • Lucy, 20 months, who is British-Australian. Her teachers are Ms Sri and Miss Lavanya at Paddington Nursery in Dubai. "Love to my teachers and classmates at Paddington," she says. Chris Whiteoak / The National
    Lucy, 20 months, who is British-Australian. Her teachers are Ms Sri and Miss Lavanya at Paddington Nursery in Dubai. "Love to my teachers and classmates at Paddington," she says. Chris Whiteoak / The National
  • Alex Georgi, 4, who is Egyptian, Canadian and American. His teacher is Ms Bradley at Repton Abu Dhabi. He said: "Thank you for all your help. I enjoyed my time in FS2 dolphins class and I learned so many new things. I will miss you very much next year." Victor Besa / The National
    Alex Georgi, 4, who is Egyptian, Canadian and American. His teacher is Ms Bradley at Repton Abu Dhabi. He said: "Thank you for all your help. I enjoyed my time in FS2 dolphins class and I learned so many new things. I will miss you very much next year." Victor Besa / The National
  • From left to right: Bader, Aisha and Zeyad, aged 8, 5 and 7, from the UAE. Their teachers are Mr Ben, Ms Basemah, Ms Katy, Ms Hanadi, Ms Riz and Ms Seera at GEMS National School for Boys and GEMS National School for Girls in Dubai. "Thanks so much." Chris Whiteoak / The National
    From left to right: Bader, Aisha and Zeyad, aged 8, 5 and 7, from the UAE. Their teachers are Mr Ben, Ms Basemah, Ms Katy, Ms Hanadi, Ms Riz and Ms Seera at GEMS National School for Boys and GEMS National School for Girls in Dubai. "Thanks so much." Chris Whiteoak / The National
  • Halle and Alexander, 10 and 17, from the UK. Their teachers are Mr Makin, Mr Dacanay and Mr Turner at Dwight School in Dubai. Alexander says: "I'm profoundly deaf with a cochlear implant. I miss being in a school environment as being face to face with my peers and teachers is so important for my well-being. I am extremely lucky as my teachers are always there to assist me with whatever I need. But it doesn't beat being physically at school". Halle says: "I miss going to school every day and being in a classroom. I miss my teachers, my friends and hanging out and having lunch together. I am grateful for all the help the teachers have given us online, especially Mr Makin, my homeroom teacher, who makes us all smile every day." Chris Whiteoak / The National
    Halle and Alexander, 10 and 17, from the UK. Their teachers are Mr Makin, Mr Dacanay and Mr Turner at Dwight School in Dubai. Alexander says: "I'm profoundly deaf with a cochlear implant. I miss being in a school environment as being face to face with my peers and teachers is so important for my well-being. I am extremely lucky as my teachers are always there to assist me with whatever I need. But it doesn't beat being physically at school". Halle says: "I miss going to school every day and being in a classroom. I miss my teachers, my friends and hanging out and having lunch together. I am grateful for all the help the teachers have given us online, especially Mr Makin, my homeroom teacher, who makes us all smile every day." Chris Whiteoak / The National
  • From left to right: Marc aged 6, Emma aged 3 and Jorge aged 9, who are all Spanish-Palestinian. Their teachers are Ms Aisling, Ms Zohra and Mr Benn at Amity School and Learning Spaces Nursery in Abu Dhabi. Emma says: "I love Ms Zohra. She is very nice and she says sharing is caring." Marc says: "I really like Ms Aisling. She's very good to me and I miss her a lot." Jorge says: "Mr Benn, you are the BEST TEACHER I've ever had. Thanks for everything." Victor Besa / The National
    From left to right: Marc aged 6, Emma aged 3 and Jorge aged 9, who are all Spanish-Palestinian. Their teachers are Ms Aisling, Ms Zohra and Mr Benn at Amity School and Learning Spaces Nursery in Abu Dhabi. Emma says: "I love Ms Zohra. She is very nice and she says sharing is caring." Marc says: "I really like Ms Aisling. She's very good to me and I miss her a lot." Jorge says: "Mr Benn, you are the BEST TEACHER I've ever had. Thanks for everything." Victor Besa / The National
  • Liliana Varsanyi de Zoysa, 5, from Hungary. Her teacher is Ms Sabrin Sayed at GEMS Founders School in Dubai. "Thank you for everything you do!" was her message. Chris Whiteoak / The National
    Liliana Varsanyi de Zoysa, 5, from Hungary. Her teacher is Ms Sabrin Sayed at GEMS Founders School in Dubai. "Thank you for everything you do!" was her message. Chris Whiteoak / The National
  • Lenay and Cayleigh Joubert, 7 and 11, from South Africa. Their teachers are Ms Shona Wills and William McKee at Dubai International Academy. They said: "Ms Shona, I miss you so much, I love you!" and "I miss you, Mr McKee". Chris Whiteoak / The National
    Lenay and Cayleigh Joubert, 7 and 11, from South Africa. Their teachers are Ms Shona Wills and William McKee at Dubai International Academy. They said: "Ms Shona, I miss you so much, I love you!" and "I miss you, Mr McKee". Chris Whiteoak / The National
  • Sophia Caunin, 6, from the Philippines. Her teacher is Mr James Gorman at GEMS Cambridge International School in Abu Dhabi. She says: "Thank you, Mr James, for all the learnings that you have taught me during this amazing Year 2. For always helping me whenever I am struggling in my school work and making us all laugh every day. I will surely miss you when I go to Year 3 in September. I will definitely visit you in your class when everything is back to normal. Love, Sophia." Victor Besa / The National
    Sophia Caunin, 6, from the Philippines. Her teacher is Mr James Gorman at GEMS Cambridge International School in Abu Dhabi. She says: "Thank you, Mr James, for all the learnings that you have taught me during this amazing Year 2. For always helping me whenever I am struggling in my school work and making us all laugh every day. I will surely miss you when I go to Year 3 in September. I will definitely visit you in your class when everything is back to normal. Love, Sophia." Victor Besa / The National
  • Ellie Gregory, 4, from England. Her teacher is Ms Anne Marie at Smart Start Kindergarten in Dubai. "I really miss my teachers and friends so much. I miss dancing and singing together in my classroom." Chris Whiteoak / The National
    Ellie Gregory, 4, from England. Her teacher is Ms Anne Marie at Smart Start Kindergarten in Dubai. "I really miss my teachers and friends so much. I miss dancing and singing together in my classroom." Chris Whiteoak / The National
  • Kamran and Areesa Blakey, 6 and 3, from the UK. Their teachers are Miss Corkhill and Miss Mishka at Arcadia Preparatory School and Paddington Nursery in Dubai. "We miss you and hope to see you soon". Chris Whiteoak / The National
    Kamran and Areesa Blakey, 6 and 3, from the UK. Their teachers are Miss Corkhill and Miss Mishka at Arcadia Preparatory School and Paddington Nursery in Dubai. "We miss you and hope to see you soon". Chris Whiteoak / The National
  • Alex, 2, from the US. His teacher is Ms Sri at Paddington Nursery in Dubai. "I'm having fun with parents at home but I'm missing so much my nursery teacher, nannies and my friends, Carl and Ayan. I'm grateful for what I have, and I am grateful for my family. Staying home and doing distant learning has made me discover deep respect for teachers. Hopefully it won't be long before we can all see each other again." Chris Whiteoak / The National
    Alex, 2, from the US. His teacher is Ms Sri at Paddington Nursery in Dubai. "I'm having fun with parents at home but I'm missing so much my nursery teacher, nannies and my friends, Carl and Ayan. I'm grateful for what I have, and I am grateful for my family. Staying home and doing distant learning has made me discover deep respect for teachers. Hopefully it won't be long before we can all see each other again." Chris Whiteoak / The National
  • Miguel Adrian Rey Lazatin, 4, from the Philippines. His teacher is Susan Tony at Canadian International School in Abu Dhabi. "Thank you to all my KG1-D teachers who made my first year at CIS an amazing experience. I enjoyed our daily activities, the Arabic class, the library day and playtime. I miss and cannot wait to see you all again." Victor Besa / The National
    Miguel Adrian Rey Lazatin, 4, from the Philippines. His teacher is Susan Tony at Canadian International School in Abu Dhabi. "Thank you to all my KG1-D teachers who made my first year at CIS an amazing experience. I enjoyed our daily activities, the Arabic class, the library day and playtime. I miss and cannot wait to see you all again." Victor Besa / The National
  • Zayed, 8, and Maya, 5, who are German-Egyptian. Their teachers are Ms Angelica, Ms Abeer, Ms Insiya and Ms Qudisia at Emirates Private School in Abu Dhabi. Zayed said: "Dear teachers, I want to thank you all for you patient with us while e-learning. It was for all of us a new situation. I am happy to see you all next year. Stay safe." Maya said: "I miss you so much. I am waiting to see you all back. Thank you for your help, always. Miss you." Victor Besa / The National
    Zayed, 8, and Maya, 5, who are German-Egyptian. Their teachers are Ms Angelica, Ms Abeer, Ms Insiya and Ms Qudisia at Emirates Private School in Abu Dhabi. Zayed said: "Dear teachers, I want to thank you all for you patient with us while e-learning. It was for all of us a new situation. I am happy to see you all next year. Stay safe." Maya said: "I miss you so much. I am waiting to see you all back. Thank you for your help, always. Miss you." Victor Besa / The National
  • Toby Walker, 10, from the UK. His teacher is Rojan Hull at GEMS First Point in Dubai. "To all my teachers, thank you for all your support during distance learning. Can't wait to get back and see you and my friends." Chris Whiteoak / The National
    Toby Walker, 10, from the UK. His teacher is Rojan Hull at GEMS First Point in Dubai. "To all my teachers, thank you for all your support during distance learning. Can't wait to get back and see you and my friends." Chris Whiteoak / The National
  • Arjun Vaibhav, 9, Springdales School Dubai. "I miss my school and my lovely teachers. Waiting to meet my friends and all my teachers. I love them all and thank them for all their efforts to teach us online. We do give virtual hugs to each other online when we are happy. Ms Sangeeta, Ms Shital, Ms Shamama, Ms Celine, Ms Lakshmi, Ms Manel and Ms Marwa, I love you all and miss you a 'latte'." Chris Whiteoak / The National
    Arjun Vaibhav, 9, Springdales School Dubai. "I miss my school and my lovely teachers. Waiting to meet my friends and all my teachers. I love them all and thank them for all their efforts to teach us online. We do give virtual hugs to each other online when we are happy. Ms Sangeeta, Ms Shital, Ms Shamama, Ms Celine, Ms Lakshmi, Ms Manel and Ms Marwa, I love you all and miss you a 'latte'." Chris Whiteoak / The National

Picture essay: children in Dubai and Abu Dubai express how much they miss their teachers with adorable messages


Katy Gillett
  • English
  • Arabic

Schools in the UAE closed in early March because of the coronavirus pandemic and, since then, pupils and teachers have been navigating the brave new world of online learning.

While it has been announced that the country's schools will reopen on Sunday, August 30, children have been missing face-to-face time with staff and their friends.

So The National's photographers Christopher Whiteoak and Victor Besa visited 18 children from different schools around Abu Dhabi and Dubai, snapping the messages they have for their favourite teachers.

"I miss going to school every day and being in a classroom," said Halle, 10, who attends Dwight School in Dubai. "I am grateful for all the help the teachers have given us online, especially Mr Makin, my homeroom teacher, who makes us all smile every day."

Spanish-Palestinian pupil Jorge, 9, said thanks to Mr Benn from Abu Dhabi's Amity International School. "You are the best teacher I've ever had," he said. "Thanks for everything."

Meanwhile, Sophie Caunin, 6, thanked Mr James Gorman at GEMS Cambridge International School in the capital. "Thank you, Mr James, for all the learnings that you have taught me during this amazing Year 2. For always helping me whenever I am struggling in my schoolwork and making us all laugh every day.

"I will surely miss you when I go to Year 3 in September. I will definitely visit you in your class when everything is back to normal."

Take a look through the photo gallery above to see all of the pupils' messages for their teachers.

About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

SPEC%20SHEET%3A%20APPLE%20IPAD%20PRO%20(12.9%22%2C%202022)
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Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

ADCC AFC Women’s Champions League Group A fixtures

October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA

TOURNAMENT INFO

Women’s World Twenty20 Qualifier

Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November

UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi

Day 1 results:

Open Men (bonus points in brackets)
New Zealand 125 (1) beat UAE 111 (3)
India 111 (4) beat Singapore 75 (0)
South Africa 66 (2) beat Sri Lanka 57 (2)
Australia 126 (4) beat Malaysia -16 (0)

Open Women
New Zealand 64 (2) beat South Africa 57 (2)
England 69 (3) beat UAE 63 (1)
Australia 124 (4) beat UAE 23 (0)
New Zealand 74 (2) beat England 55 (2)

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Countries recognising Palestine

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

 

MATCH INFO

What: India v Afghanistan, first Test
When: Starts Thursday
Where: M Chinnaswamy Stadium, Bengalaru

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Roll of honour 2019-2020

Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain

West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership

UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes

UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II

UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby

Company%20Profile
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FIXTURES

All times UAE ( 4 GMT)

Friday
Saint-Etienne v Montpellier (10.45pm)

Saturday
Monaco v Caen (7pm)
Amiens v Bordeaux (10pm)
Angers v Toulouse (10pm)
Metz v Dijon (10pm)
Nantes v Guingamp (10pm)
Rennes v Lille (10pm)

Sunday
Nice v Strasbourg (5pm)
Troyes v Lyon (7pm)
Marseille v Paris Saint-Germain (11pm)

Zimbabwe v UAE, ODI series

All matches at the Harare Sports Club:

1st ODI, Wednesday, April 10

2nd ODI, Friday, April 12

3rd ODI, Sunday, April 14

4th ODI, Tuesday, April 16

UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

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

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

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Punchy appearance

Roars of support buoyed Mr Johnson in an extremely confident and combative appearance

Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

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 
Results

6.30pm: Maiden Dh165,000 (Dirt) 1,400m. Winner: Rio Angie, Pat Dobbs (jockey), Doug Watson (trainer).

7.05pm: Handicap Dh170,000 (D) 1,600m. Winner: Trenchard, Pat Dobbs, Doug Watson.

7.40pm: Maiden Dh165,000 (D) 1,600m. Winner: Mulfit, Pat Dobbs, Doug Watson.

8.15pm: Handicap Dh210,000 (D) 1,200m. Winner: Waady, Dane O’Neill, Doug Watson.

8.50pm: Handicap Dh210,000 (D) 2,000m. Winner: Tried And True, Pat Dobbs, Doug Watson.

9.25pm:Handicap Dh185,000 (D) 1,400m. Winner: Midnight Sands, Pat Dobbs, Doug Watson.