• Prince Dudeman, right, and Flofy ride a wave together as they compete at the 14th annual Helen Woodward Animal Center Surf-A-Thon where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019" in Del Mar, California, US on September 8, 2019. Reuters
    Prince Dudeman, right, and Flofy ride a wave together as they compete at the 14th annual Helen Woodward Animal Center Surf-A-Thon where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019" in Del Mar, California, US on September 8, 2019. Reuters
  • Prince Dudeman stands on Ryan Thor's head at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Prince Dudeman stands on Ryan Thor's head at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Prince Dudeman, right, and Flofy ride a wave together as they compete at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Prince Dudeman, right, and Flofy ride a wave together as they compete at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Rusty the surfing minpin waits to compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    Rusty the surfing minpin waits to compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A small dog is suited up to compete at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A small dog is suited up to compete at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A small dog wears a life jacket during the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A small dog wears a life jacket during the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • Flofy rides a wave as she competes at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Flofy rides a wave as she competes at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Prince Dudeman (R) and Flofy sit on the beach waiting for their heats to begin at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Prince Dudeman (R) and Flofy sit on the beach waiting for their heats to begin at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A small dog competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A small dog competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A small dog competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A small dog competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog rides a wave during competition at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog rides a wave during competition at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A small dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A small dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A dog jumps off a surfboard during competition at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog jumps off a surfboard during competition at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A small dog competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A small dog competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Flofy is carried back to the beach after competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    Flofy is carried back to the beach after competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A man hugs his dog before they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A man hugs his dog before they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A boy falls while his dog keeps riding as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A boy falls while his dog keeps riding as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A large crowd watches from the beach as dogs compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A large crowd watches from the beach as dogs compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog rides a wave while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog rides a wave while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Dogs race to the beach to begin their timed heat as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Dogs race to the beach to begin their timed heat as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A dog stands backwards riding a wave while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog stands backwards riding a wave while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog jumps off a surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog jumps off a surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog jumps off a surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog jumps off a surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog rides a wave while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog rides a wave while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A small dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A small dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog tries to stay on his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A dog tries to stay on his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • Dogs and owners race to the beach to begin their timed heat as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Dogs and owners race to the beach to begin their timed heat as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Workers set up a display on the beach at 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019" in Del Mar, California. Reuters
    Workers set up a display on the beach at 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019" in Del Mar, California. Reuters
  • A dog rides his board all the way to the beach as he competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A dog rides his board all the way to the beach as he competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • Three dogs try and ride a wave together as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Three dogs try and ride a wave together as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A man and his dog ride a wave together as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
    A man and his dog ride a wave together as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019". Reuters
  • A dog pulls his surfboard to the water to begin his heat during competition at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog pulls his surfboard to the water to begin his heat during competition at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A woman surfs with her dog as she competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A woman surfs with her dog as she competes in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A man and his dog ride a wave together as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A man and his dog ride a wave together as they compete in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • People compete as they surf with their dogs at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    People compete as they surf with their dogs at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A dog shakes water off after competing in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A dog shakes water off after competing in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Owners of surf dogs set up their equipment before competing in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019" in Del Mar, California. Reuters
    Owners of surf dogs set up their equipment before competing in the 14th annual Helen Woodward Animal Center "Surf-A-Thon" where more than 70 dogs competed in five different weight classes for "Top Surf Dog 2019" in Del Mar, California. Reuters
  • Wet dogs watch from the beach after competing in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Wet dogs watch from the beach after competing in the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • Flofy falls while riding a wave as she competes at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    Flofy falls while riding a wave as she competes at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
  • A small dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters
    A small dog jumps off his surfboard while competing at the 14th annual Helen Woodward Animal Center "Surf-A-Thon". Reuters

Surf's pup: these 41 photos of dogs riding the waves in California will make your day


Evelyn Lau
  • English
  • Arabic

What’s better than dogs surfing? How about dogs surfing for a good cause.

The annual Surf Dog Surf-A-Thon took place at Del Mar Dog Beach in California on Sunday, September 8. In conjunction with the Helen Woodward Animal Centre in San Diego, the 14th iteration of the surfing event helped raise money and awareness for the animal shelter.

The event saw dogs of all sizes riding on surfboards. More than 70 dogs competed in 10-minute heats based on weight class. Each dog was judged on their ability to ride the waves, stay on the board and, of course, the fun factor.

This year's competition also featured a freestyle surf contest where points were rewarded for creativity: dogs rode by themselves, with another furry friend and even together with their owners.

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%3Cp%3E1984%20-%20Apple%20unveiled%20the%20Macintosh%20on%20January%2024%3Cbr%3E1985%20-%20Steve%20Jobs%20departed%20from%20Apple%20and%20established%20NeXT%3Cbr%3E1986%20-%20Apple%20introduced%20the%20Macintosh%20Plus%2C%20featuring%20enhanced%20memory%3Cbr%3E1987%20-%20Apple%20launched%20the%20Macintosh%20II%2C%20equipped%20with%20colour%20capabilities%3Cbr%3E1989%20-%20The%20widely%20acclaimed%20Macintosh%20SE%2F30%20made%20its%20debut%3Cbr%3E1994%20-%20Apple%20presented%20the%20Power%20Macintosh%3Cbr%3E1996%20-%20The%20Macintosh%20System%20Software%20OS%20underwent%20a%20rebranding%20as%20Mac%20OS%3Cbr%3E2001%20-%20Apple%20introduced%20Mac%20OS%20X%2C%20marrying%20Unix%20stability%20with%20a%20user-friendly%20interface%3Cbr%3E2006%20-%20Apple%20adopted%20Intel%20processors%20in%20MacBook%20Pro%20laptops%3Cbr%3E2008%20-%20Apple%20introduced%20the%20MacBook%20Air%2C%20a%20lightweight%20laptop%3Cbr%3E2012%20-%20Apple%20launched%20the%20MacBook%20Pro%20with%20a%20retina%20display%3Cbr%3E2016%20-%20The%20Mac%20operating%20system%20underwent%20rebranding%20as%20macOS%3Cbr%3E2020%20-%20Apple%20introduced%20the%20M1%20chip%20for%20Macs%2C%20combining%20high%20performance%20and%20energy%20efficiency%3Cbr%3E2022%20-%20The%20M2%20chip%20was%20announced%3Cbr%3E2023%20-The%20M3%20line-up%20of%20chip%20was%20announced%20to%20improve%20performance%20and%20add%20new%20capabilities%20for%20Mac.%3C%2Fp%3E%0A
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

WRESTLING HIGHLIGHTS
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

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

EXPATS
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CRICKET%20WORLD%20CUP%20QUALIFIER%2C%20ZIMBABWE%20
%3Cp%3E%3Cstrong%3EUAE%20fixtures%20%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMonday%2C%20June%2019%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ESri%20Lanka%20v%20UAE%2C%20Queen%E2%80%99s%20Sports%20Club%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWednesday%2C%20June%2021%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EOman%20v%20UAE%2C%20Bulawayo%20Athletic%20Club%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFriday%2C%20June%2023%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EScotland%20v%20UAE%2C%20Bulawayo%20Athletic%20Club%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ETuesday%2C%20June%2027%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EIreland%20v%20UAE%2C%20Bulawayo%20Athletic%20Club%3C%2Fp%3E%0A
How to help

Call the hotline on 0502955999 or send "thenational" to the following numbers:

2289 - Dh10

2252 - Dh50

6025 - Dh20

6027 - Dh100

6026 - Dh200

8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding
Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

UAE currency: the story behind the money in your pockets
Vidaamuyarchi

Director: Magizh Thirumeni

Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra

Rating: 4/5

 

Countries recognising Palestine

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

 

ELIO

Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett

Directors: Madeline Sharafian, Domee Shi, Adrian Molina

Rating: 4/5

MATCH INFO

Chelsea 1 (Hudson-Odoi 90 1')

Manchester City 3 (Gundogan 18', Foden 21', De Bruyne 34')

Man of the match: Ilkay Gundogan (Man City)

India cancels school-leaving examinations
Hili 2: Unesco World Heritage site

The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;

3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

The five pillars of Islam

Turkish Ladies

Various artists, Sony Music Turkey 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

The bio

Favourite book: The Alchemist by Paulo Coelho

Favourite travel destination: Maldives and south of France

Favourite pastime: Family and friends, meditation, discovering new cuisines

Favourite Movie: Joker (2019). I didn’t like it while I was watching it but then afterwards I loved it. I loved the psychology behind it.

Favourite Author: My father for sure

Favourite Artist: Damien Hurst

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law