If you have stepped foot in a mall recently, you'll be well aware that Father's Day is right around the corner, thanks to the shop displays and advertisements reminding us to Father's Day gift guide: Tech, trainers and timepieces.
However, you are forgiven if you're a little confused about the exact date of the holiday, as it varies from country to country.
The majority of countries, including the US, UK, India and Philippines, traditionally celebrate Father's Day on the third Sunday of June. It means that while the day remains consistent – a Sunday – the date for international Father's Day is constantly changing. In 2023, it fell on June 18, while last year it was on June 16. This year, it is on June 15.
However, not all countries celebrate Father's Day on the same day. In the UAE – as well as Syria, Egypt, Lebanon and Jordan – Father's Day is celebrated annually on June 21.
Many European countries, including Croatia, Italy, Spain and Portugal, celebrate it on March 19. Meanwhile, Australia, New Zealand, Fiji, and Papua New Guinea mark the occasion on the first Sunday of September.
There isn't much information on the discrepancy, other than the fact that countries have their own cultures and seasons, which have inadvertently influenced the date.
History of Father’s Day
The credit for the conception of Father's Day goes to a woman.
Some believe it's down to American Grace Golden Clayton, a West Virginia resident who suggested a one-time memorial to pay tribute to the 361 victims, 200 of which were fathers, of a coal-mining disaster that occurred in December 1907.
In 1908, Clayton chose July 5 as the day for the memorial service (as it was the Sunday closest to her own father's birthday). To this day, a plaque hangs outside the church in Fairmont, West Virginia, that reads "First Father's Day service".
However, this isn't commonly accepted as the start of the Father's Day tradition we have today.
Instead, it is Sonora Smart Dodd, daughter of American civil war veteran William Jackson Smart, who is heralded as the founder of Father’s Day.
Dodd's mother died when she was a child, leaving her father to single-handedly raise her and her five brothers. After hearing much praise for Mother's Day and its importance, she decided to lobby church and public officials for the creation of a separate Father's Day, an idea that was popular with both groups.
While originally supposed to take place on June 5, 1910, her father’s birthday, it got pushed to the third Sunday of the month to be more convenient for local pastors.
In the years that followed, the annual event grew in popularity, and Dodd lived to see then-US president Richard Nixon make it a national holiday in 1972. Dodd died in 1978, with her gravestone reading, "Founder of Father's Day".
A version of this story was first published on June 17, 2001
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 biog
Favourite Quote: “Real victories are those that protect human life, not those that result from its destruction emerge from its ashes,” by The late king Hussain of Jordan.
Favourite Hobby: Writing and cooking
Favourite Book: The Prophet by Gibran Khalil Gibran
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Honeymoonish
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Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
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