• Diana, Princess Of Wales, holds a baby at a shelter for abandoned children in Sao Paolo, Brazil, in 1991. Getty Images
    Diana, Princess Of Wales, holds a baby at a shelter for abandoned children in Sao Paolo, Brazil, in 1991. Getty Images
  • Diana, Princess of Wales, at a Dr Barnardo's Home in Auburn, New South Wales, Australia, January 1988. Getty Images
    Diana, Princess of Wales, at a Dr Barnardo's Home in Auburn, New South Wales, Australia, January 1988. Getty Images
  • Princess Diana visits a welfare centre in Noopur Shanan. Getty Images
    Princess Diana visits a welfare centre in Noopur Shanan. Getty Images
  • Diana, Princess of Wales, cradles a young cancer patient in her arms during a visit to Shaukat Khanum Hospital on February 22, 1996 in Lahore, Pakistan. Getty Images
    Diana, Princess of Wales, cradles a young cancer patient in her arms during a visit to Shaukat Khanum Hospital on February 22, 1996 in Lahore, Pakistan. Getty Images
  • Diana, Princess of Wales visits Tennant Creek in the Northern Territory of Australia, March 1983. Getty Images
    Diana, Princess of Wales visits Tennant Creek in the Northern Territory of Australia, March 1983. Getty Images
  • Princess Diana of Wales poses with Indian children as she visits the Agra chapter of the London-based Marie Stopes family planning clinic on February 11, 1992. AFP
    Princess Diana of Wales poses with Indian children as she visits the Agra chapter of the London-based Marie Stopes family planning clinic on February 11, 1992. AFP
  • The Prince And Princess Of Wales meet school children during a trip to Alice Springs. Getty Images
    The Prince And Princess Of Wales meet school children during a trip to Alice Springs. Getty Images
  • Diana, Princess Of Wales at the National Children's Hospital In Tokyo, Japan. Getty Images
    Diana, Princess Of Wales at the National Children's Hospital In Tokyo, Japan. Getty Images
  • Diana, Princess of Wales embraces a pupil at the Shri Swaminarayan Mandir in Neasden. Getty Images
    Diana, Princess of Wales embraces a pupil at the Shri Swaminarayan Mandir in Neasden. Getty Images
  • Diana, Princess Of Wales with children injured by mines at Neves Bendinha Orthopaedic Workshop In Luanda, Angola. Getty Images
    Diana, Princess Of Wales with children injured by mines at Neves Bendinha Orthopaedic Workshop In Luanda, Angola. Getty Images

The touching reason Princess Diana never wore hats on visits with children


Farah Andrews
  • English
  • Arabic

There is no doubt that royal fashion is carefully considered, with outfits curated for the occasion and rarely simply thrown together.

This was certainly true of Princess Diana, who had a specific rule for events with children, and that was that she could never wear hats.

She said: "You can't cuddle a child in a hat," Kensington Palace curator Claudia Acott Williams revealed.

Diana, Princess of Wales meeting children during her visit to the Hindu temple Neasden, north London on June 6, 1997. EPA
Diana, Princess of Wales meeting children during her visit to the Hindu temple Neasden, north London on June 6, 1997. EPA

The Royal Style in the Making exhibition, which opened at Kensington Palace on June 3, features the sketch of a blue floral dress regularly worn by the Princess of Wales when she visited children or hospitals. The floral piece, by designer David Sassoon, became known as her "caring dress" because "she knew children loved the bright, floral pattern".

In the sketch, the model is wearing a hat, but the royal never paired a co-ordinating headpiece for events with children. However, Acott Williams says she did wear "big costume jewellery because she would pick children up and they would play with it".

A sketch of Princess Diana's blue 'caring dress' (right) on show at the Royal Style In The Making exhibition at Kensington Palace. Getty Images
A sketch of Princess Diana's blue 'caring dress' (right) on show at the Royal Style In The Making exhibition at Kensington Palace. Getty Images

"She understood how what you were wearing could really convey warmth ... it could reinforce hierarchy or it could undermine hierarchy and create more of a relationship," says Acott Williams.

"This brightly coloured floral was a really important piece in her working wardrobe."

Matthew Storey, curator at the Historic Royal Palaces, says that the example "really illustrates just how carefully she considered the people she would meet when selecting outfits for her many public engagements".

Also included in the exhibition is Princess Diana's wedding dress, which is on public display for the first time in more than 25 years.

The gown, which the late princess wore to marry Prince Charles at London's St Paul's Cathedral on July 29, 1981, was designed by David and Elizabeth Emanuel. It will be on display at Kensington Palace, London, until January 2.

It is on view with the princess's 7.6-metre sequin-encrusted train, which is the longest in British royal history to date.

To include the dress, along with other personal items of the late royal, Historic Royal Palaces had to seek permission from her sons, Princes William and Harry.

Highlights from the Royal Style in the Making exhibition

  • The wedding dress of Britain's Princess Diana is going on display in London as part of the Royal Style in the Making exhibition. EPA
    The wedding dress of Britain's Princess Diana is going on display in London as part of the Royal Style in the Making exhibition. EPA
  • The gown, designed by David and Elizabeth Emanuel, will feature in the Royal Style in the Making exhibition at Kensington Palace in London, opening on June 3, running until January 2, 2022. AP Photo
    The gown, designed by David and Elizabeth Emanuel, will feature in the Royal Style in the Making exhibition at Kensington Palace in London, opening on June 3, running until January 2, 2022. AP Photo
  • A detailed shot of the wedding dress, which then-Lady Diana Spencer wore to marry Prince Charles at St Paul's Cathedral, London, on July 29, 1981. Getty Images
    A detailed shot of the wedding dress, which then-Lady Diana Spencer wore to marry Prince Charles at St Paul's Cathedral, London, on July 29, 1981. Getty Images
  • The dress has a 7.6-metre sequin-encrusted train, which is the longest in British royal history to date. AP Photo
    The dress has a 7.6-metre sequin-encrusted train, which is the longest in British royal history to date. AP Photo
  • To include the dress in the exhibition, organisers had to seek permission from Princes Harry and William. Getty Images
    To include the dress in the exhibition, organisers had to seek permission from Princes Harry and William. Getty Images
  • The dress and jacket that Princess Diana changed into on her wedding day made by designer David Sassoon is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. AP Photo
    The dress and jacket that Princess Diana changed into on her wedding day made by designer David Sassoon is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. AP Photo
  • The gown, designed by David and Elizabeth Emanuel, will feature in the Royal Style in the Making exhibition at Kensington Palace in London, opening on June 3, running until January 2, 2022. AP Photo
    The gown, designed by David and Elizabeth Emanuel, will feature in the Royal Style in the Making exhibition at Kensington Palace in London, opening on June 3, running until January 2, 2022. AP Photo
  • An evening dress worn by Queen Elizabeth, The Queen Mother, is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. Getty Images
    An evening dress worn by Queen Elizabeth, The Queen Mother, is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. Getty Images
  • A Georgian-style dress worn by Princess Margaret, the sister of Britain's Queen Elizabeth II, to a charity costume ball in 1964 and created by theatre designer Oliver Messel is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. AP Photo
    A Georgian-style dress worn by Princess Margaret, the sister of Britain's Queen Elizabeth II, to a charity costume ball in 1964 and created by theatre designer Oliver Messel is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. AP Photo
  • Prototype shoes for the ones Britain's Queen Elizabeth II wore at her wedding are displayed in the Royal Style in the Making exhibition at Kensington Palace in London. AP Photo
    Prototype shoes for the ones Britain's Queen Elizabeth II wore at her wedding are displayed in the Royal Style in the Making exhibition at Kensington Palace in London. AP Photo
  • A rare surviving toile for the 1937 coronation gown of Queen Elizabeth The Queen Mother; consort of King George VI, is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. Getty Images
    A rare surviving toile for the 1937 coronation gown of Queen Elizabeth The Queen Mother; consort of King George VI, is displayed in the Royal Style in the Making exhibition at Kensington Palace in London. Getty Images
  • Items from the design process of the wedding dress of Princess Diana created by David and Elizabeth Emanuel are also on display. AP Photo
    Items from the design process of the wedding dress of Princess Diana created by David and Elizabeth Emanuel are also on display. AP Photo

Also included in the exhibition are the pink Sassoon dress and jacket that Princess Diana changed into later on her wedding day, as well as artefacts detailing the creation of her wedding dress.

The exhibition features pieces worn by other British royals, including the surviving toile for the 1937 coronation dress of the Queen Mother and a Georgian-style dress worn by Princess Margaret, the sister of Queen Elizabeth II, to a 1964 charity costume ball.

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

MATCH INFO

Uefa Champions League semi-final, first leg

Tottenham 0-1 Ajax, Tuesday

Second leg

Ajax v Tottenham, Wednesday, May 8, 11pm

Game is on BeIN Sports

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

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

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

US%20federal%20gun%20reform%20since%20Sandy%20Hook
%3Cp%3E-%20April%2017%2C%202013%3A%20A%20bipartisan-drafted%20bill%20to%20expand%20background%20checks%20and%20ban%20assault%20weapons%20fails%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20July%202015%3A%20Bill%20to%20require%20background%20checks%20for%20all%20gun%20sales%20is%20introduced%20in%20House%20of%20Representatives.%20It%20is%20not%20brought%20to%20a%20vote.%3C%2Fp%3E%0A%3Cp%3E-%20June%2012%2C%202016%3A%20Orlando%20shooting.%20Barack%20Obama%20calls%20on%20Congress%20to%20renew%20law%20prohibiting%20sale%20of%20assault-style%20weapons%20and%20high-capacity%20magazines.%3C%2Fp%3E%0A%3Cp%3E-%20October%201%2C%202017%3A%20Las%20Vegas%20shooting.%20US%20lawmakers%20call%20for%20banning%20bump-fire%20stocks%2C%20and%20some%20renew%20call%20for%20assault%20weapons%20ban.%3C%2Fp%3E%0A%3Cp%3E-%20February%2014%2C%202018%3A%20Seventeen%20pupils%20are%20killed%20and%2017%20are%20wounded%20during%20a%20mass%20shooting%20in%20Parkland%2C%20Florida.%3C%2Fp%3E%0A%3Cp%3E-%20December%2018%2C%202018%3A%20Donald%20Trump%20announces%20a%20ban%20on%20bump-fire%20stocks.%3C%2Fp%3E%0A%3Cp%3E-%20August%202019%3A%20US%20House%20passes%20law%20expanding%20background%20checks.%20It%20is%20not%20brought%20to%20a%20vote%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20April%2011%2C%202022%3A%20Joe%20Biden%20announces%20measures%20to%20crack%20down%20on%20hard-to-trace%20'ghost%20guns'.%3C%2Fp%3E%0A%3Cp%3E-%20May%2024%2C%202022%3A%20Nineteen%20children%20and%20two%20teachers%20are%20killed%20at%20an%20elementary%20school%20in%20Uvalde%2C%20Texas.%3C%2Fp%3E%0A%3Cp%3E-%20June%2025%2C%202022%3A%20Joe%20Biden%20signs%20into%20law%20the%20first%20federal%20gun-control%20bill%20in%20decades.%3C%2Fp%3E%0A
COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
The Specs

Price, base Dh379,000
Engine 2.9-litre, twin-turbo V6
Gearbox eight-speed automatic
Power 503bhp
Torque 443Nm
On sale now

If you go

The flights 

Emirates flies from Dubai to Funchal via Lisbon, with a connecting flight with Air Portugal. Economy class returns cost from Dh3,845 return including taxes.

The trip

The WalkMe app can be downloaded from the usual sources. If you don’t fancy doing the trip yourself, then Explore  offers an eight-day levada trails tour from Dh3,050, not including flights.

The hotel

There isn’t another hotel anywhere in Madeira that matches the history and luxury of the Belmond Reid's Palace in Funchal. Doubles from Dh1,400 per night including taxes.

 

 

Tesalam Aleik

Abdullah Al Ruwaished

(Rotana)

DSC Eagles 23 Dubai Hurricanes 36

Eagles
Tries: Bright, O’Driscoll
Cons: Carey 2
Pens: Carey 3

Hurricanes
Tries: Knight 2, Lewis, Finck, Powell, Perry
Cons: Powell 3

Other IPL batting records

Most sixes: 292 – Chris Gayle

Most fours: 491 – Gautam Gambhir

Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Highest strike-rate: 177.29 – Andre Russell

Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)

Highest average: 52.16 – Vijay Shankar

Most centuries: 6 – Chris Gayle

Most fifties: 36 – Gautam Gambhir

Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)

 

Alan%20Wake%20Remastered%20
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ERemedy%20Entertainment%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Microsoft%20Game%20Studios%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PlayStation%204%20%26amp%3B%205%2C%20Xbox%3A%20360%20%26amp%3B%20One%20%26amp%3B%20Series%20X%2FS%20and%20Nintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The specs

Engine: Four electric motors, one at each wheel

Power: 579hp

Torque: 859Nm

Transmission: Single-speed automatic

Price: From Dh825,900

On sale: Now

The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ECVT%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E119bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E145Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh%2C89%2C900%20(%2424%2C230)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
RESULTS

6.30pm Handicap (TB) US$65,000 (Dirt) 1,400m

Winner Golden Goal, Pat Dobbs (jockey), Doug Watson (trainer)

7.05pm Dubai Racing Club Classic Listed Handicap (TB) $88,000 (Turf) 2,410m

Winner: Walton Street, William Buick, Charlie Appleby.

7.40pm Dubai Stakes Group 3 (TB) $130,000 (D) 1,200m

Winner Switzerland, Tadhg O’Shea, Satish Seemar

8.15pm Singspiel Stakes Group 3 (TB) $163,000 (T) 1,800m

Winner Lord Giltters, Adrie de Vries, David O’Meara

8.50pm Al Maktoum Challenge Round-1 (TB) $228,000 (D) 1,600m

Winner Military Law, Antonio Fresu, Musabah Al Muhairi.

9.25pm Al Fahidi Fort Group 2 (TB) $163,000 (T) 1,400m

Winner Land Of Legends, Frankie Dettori, Saeed bin Suroor

10pm Dubai Dash Listed Handicap (TB) $88,000 (T) 1,000m

Winner Equilateral, Frankie Dettori, Charles Hills.

Changing visa rules

For decades the UAE has granted two and three year visas to foreign workers, tied to their current employer. Now that's changing.

Last year, the UAE cabinet also approved providing 10-year visas to foreigners with investments in the UAE of at least Dh10 million, if non-real estate assets account for at least 60 per cent of the total. Investors can bring their spouses and children into the country.

It also approved five-year residency to owners of UAE real estate worth at least 5 million dirhams.

The government also said that leading academics, medical doctors, scientists, engineers and star students would be eligible for similar long-term visas, without the need for financial investments in the country.

The first batch - 20 finalists for the Mohammed bin Rashid Medal for Scientific Distinction.- were awarded in January and more are expected to follow.

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Lewis Hamilton in 2018

Australia 2nd; Bahrain 3rd; China 4th; Azerbaijan 1st; Spain 1st; Monaco 3rd; Canada 5th; France 1st; Austria DNF; Britain 2nd; Germany 1st; Hungary 1st; Belgium 2nd; Italy 1st; Singapore 1st; Russia 1st; Japan 1st; United States 3rd; Mexico 4th

The biog

Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ENadeera%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ERabih%20El%20Chaar%20and%20Reem%20Khattar%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ECleanTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20About%20%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EHope%20Ventures%2C%20Rasameel%20Investments%20and%20support%20from%20accelerator%20programmes%20%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

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

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

Company%20Profile
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yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

The specs: 2017 Dodge Ram 1500 Laramie Longhorn

Price, base / as tested: Dhxxx
Engine: 5.7L V8
Transmission: Eight-speed automatic
Power: 395hp @ 5,600rpm
Torque: 556Nm @ 3,950rpm
Fuel economy, combined: 12.7L / 100km