A guard appears from behind the gate, emerging from the darkness in the glow of the taxi's headlights to let me in. The streets are pitch black and so is the guest-house compound. Power's out in Bulawayo, Zimbabwe's second city.
A receptionist sits inside at the kitchen table, lit only by a candle, across from a man, probably her boyfriend, listening to music played from a mobile phone. She introduces herself as something like Ida.
"Like the opera?" I ask. I can't tell if she's pronouncing it with two syllables or three. "How do you spell it?"
"I-D-A-H." She's got skinny arms and legs and a gap between her two front teeth, and she laughs even though I've not said anything terribly funny. It's eerily quiet here. "What does it mean?" she asks me.
"What does your name mean? In English it means Idah. You."
She peers at the form I'm filling in by candlelight, examining my first name. "Scott," I say. "In English, my name means Scott."
The Zambezi River, I've heard said, is higher this year than at any point in the last 20.
The guard leads me to a dorm room behind the main building. There's nobody else in it, and since I lost my torch months ago, I return and ask Idah for a candle. I light it, place it on one of the beds, lock the door and absorb a feeling I've missed these last few months: the aloneness - not always loneliness, but sometimes, yes - of travel, a feeling that's at once banal and overpowering. I'm in Zimbabwe, I remind myself. Staring at a candle. Nothing now connects me to the rest of my world: no internet, no mobile phone, nobody except Idah knowing exactly where I am at this moment.
When the power finally comes back on, I notice I'm not alone at all. There are ants covering - and I mean covering - whole sections of the floor. They're crushed under foot and crawl up my ankles when I stand up. I decline Idah's offer to spray the room and sweep them out the door, but they keep coming back.
I'm a bit more delighted when friends from earlier in my travels start creeping back as well. Truth is, I'm rarely too alone on this 10-day solo trip from Cape Town to Dar es Salaam. In Victoria Falls, I run into a Dutch-Belgian couple I know from our time together in Cameroon. It's a chance meeting. They're still making their way south to Cape Town in their own car.
The Zambezi River, I've heard said, is higher this year than at any point in the last 20. The spray is such that it pours up and then down again. At many lookouts, visibility is zero, the falls nothing but a great white mist.
Across the river in Zambia, I meet up with another travel writer who's inadvertently following in my footsteps, going down the west coast of Africa on public transport. We began swapping stories online when she found my blog and discovered we'd have a one-day overlap in Livingstone, the town named after the purported discoverer of Victoria Falls.
In Lusaka, the Zambian capital, there's a woman I met briefly in Togo, an American veterinary student studying Zambian chickens; we have Indian food at a hotel restaurant where a one-armed singer with a wooden hand serenades us with easy-listening classics backed by a band of musicians stiffer than the undead. I remark that it feels like we've stepped into a David Lynch film.
Finally, the Tanzania-Zambia Railway, or Tazara, built in the early 1970s with Chinese investment, a two-day journey on a rattling train that cuts through national parks and reserves, including Selous Game Reserve. My cabin mates spot an elephant and a giraffe. Buried in a bad Norwegian crime novel, I see only impala and wildebeests. The terminus is Dar es Salaam, the port and main city of Tanzania, where I catch a 20-minute plane ride to Zanzibar. I'm to stay with a resident I met on a camping trip in Namibia two months ago.
In a few days, I'll head up to Nairobi to meet another friend from a faraway place, from a different life, who just happens to be in East Africa. We're planning a short safari, for in eight months in Africa, I've yet to see a single lion. I refuse to leave the continent until I do so.
Here in Zanzibar, I'm essentially back to where I began in Africa last summer, on the Swahili Coast, having circumnavigated three quarters of the continent almost entirely by land. I'll probably feel thrilled about that some day, hopefully soon, but as I sit on the beach gazing at a languorous Zanzibar sunset, I can only recall the words of one of the two teenage British volunteers with whom I'd shared the cabin from Lusaka. I'd already put my feet up on the berth as they boarded the train. "Wow," one of them said. "You look really tired."
Read all of Scott MacMillan's columns at Around Africa. He is also blogging about his journey on his website www.wanderingsavage.com.
Three trading apps to try
Sharad Nair recommends three investment apps for UAE residents:
- For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
- If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
- Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
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 National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
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What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
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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
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
The specs
Engine: 3.8-litre V6
Power: 295hp at 6,000rpm
Torque: 355Nm at 5,200rpm
Transmission: 8-speed auto
Fuel consumption: 10.7L/100km
Price: Dh179,999-plus
On sale: now