Why Padua?
In one spot, it’s gritty. All galumphing, Mussolini-era facades and grey stone. Turn the corner, and it’s gorgeous. Elegant towers by the bubbling river, or giant red-brick palazzi.
Padua stubbornly refuses to fit easy categorisation. That which makes it lively and youthful now – the university that sees the squares fill at night with boisterous, chattering students – also makes it historic. Founded in 1222, and with former professors including Galileo Galilei, it has a near-unrivalled pedigree. It also has a justifiable claim to being the birthplace of modern medicine.
But Padua scores highly on innovation in the arts as well as the sciences. Giotto was working wonders here before Raphael and Michelangelo were born. It’s a city that regularly surprises and impresses – just don’t try to pin it down to one easily pigeonholed character.
A comfortable bed
The Majestic Toscanelli (www.toscanelli.com) is very central, and has a sense of mid-tier grandeur to it. Polished wood floors, mosaic-tiled bathrooms, expensive-looking rugs and big yellow drape curtains are among the flourishes. Double rooms cost from €88 (Dh355).
The Methis Hotel (www.methishotel.it) has a lovely riverside location, and opts for design flair over heritage trappings. Each floor has a different theme – earth, water, sky etc – and that shows through in the colour schemes. This can mean bold blue bathrooms that look like fish tanks, or junior suites with everything in a Starck-esque bright white. Doubles cost from €100 (Dh404).
The Albergo Verdi (www.albergoverdipadova.it) offers simply furnished but bright rooms, with nice touches such as free sweets on the work desk and a communal living room area. Rooms cost from €70 (Dh283), including breakfast.
Find your feet
Kick off at the star attraction, the Cappella degli Scrovegni (www.cappelladegliscrovegni.it), one of the world's great artistic masterpieces. It's not about one particular Giotto fresco – the whole building is covered in them, becoming a giant, singular whole. The scale and the foresight – Giotto was pioneering techniques in the early 14th century that would become standard a century later as the Renaissance arrived – are staggering.
From there, amble through the city centre's squares – the Piazza dei Signori and Piazza delle Erbe are full of life and framed by impressive palazzi. But end at the most impressive palace of them all, the Palazzo del Bo (www.unipd.it). This is the university's main building, and tours take visitors into lavish halls dating from the 16th century.
The icing on the cake, though, is the wooden, funnel-like, deeply claustrophobic Anatomical Theatre. Designed so students could watch human bodies being cut up, it was the first of its kind in 1594.
Meet the locals
Dozens of statues line an encircling moat at Prato della Valle, and cars going around the outside make the square seem like a supersized traffic island. But students come here to hang out, while old men park themselves on benches with books.
Book a table
The Trattoria Ai Porteghi (Via Cesare Battisti) is a gorgeous little spot slightly detached from the main hubbub. With walls and ceiling covered in dark wood, and dishes prepared in front of the diners, there’s a bit of homely flair. Cod prepared four ways will set you back €20 (Dh81).
The dress-to-impress joint Belle Parti (www.ristorantebelleparti.it) has gleaming glasses, white tablecloths and bow-tied waiters under a centuries-old wooden ceiling. The menu is fish-heavy, with decadent seafood platters costing €30 (Dh121).
Shopper’s paradise
The mostly pedestrianised Via San Fermo plays home to the big international Italian designer labels, plus plenty of lesser-known but high-quality fashion brands such as Liu-Jo, Makola and Luisa Spagnoli.
For more of a mixture, try Via Umberto I, where the men’s shirts of Brando rub shoulders with tempting jewellery at L’Arte del Regalo and antiques shops.
What to avoid
The main civic museums next to the Cappella degli Scrovegni (a ticket to the latter also includes entrance to the former). These are OK – expect sprawling collections of occasionally important art and archaeology – but dragged down by poor explanation. If you’re pushed for time, go elsewhere rather than trying to get your money’s worth by traipsing through them.
Don’t miss
The Orto Botanico (www.ortobotanicopd.it) proudly boasts of being the world's first botanic garden. Set up by the university in 1545, the main section is still laid out into segments of medicinal herbs, as it was then. But a 21st-century addition, a giant state-of-the-art greenhouse, is unexpectedly riveting. Displays within tell how humans have learnt to cultivate crops, breeding in mutations to make them bigger. And it also traces how key plant-based commodities such as coffee, bananas, paper and medicinal drugs have spread from their places of origin.
Getting there
Emirates (www.emirates.com) flies from Dubai to Venice from Dh3,235 return. ATVO (www.atvo.it) runs buses from the airport to Mestre station for €8 (Dh32) – they take about 20 minutes. From there, trains (www.trenitalia.com) head to Padua, costing €4.50 (Dh18) and taking about 40 minutes.
UAE currency: the story behind the money in your pockets
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
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.”
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
COMPANY%20PROFILE
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Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
LAST-16 EUROPA LEAGUE FIXTURES
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
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From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Background: Chemical Weapons
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
COMPANY PROFILE
Name: Grubtech
Founders: Mohamed Al Fayed and Mohammed Hammedi
Launched: October 2019
Employees: 50
Financing stage: Seed round (raised $2 million)
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Votes
Total votes: 1.8 million
Ashraf Ghani: 923,592 votes
Abdullah Abdullah: 720,841 votes
COMPANY%20PROFILE
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What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
Types of policy
Term life insurance: this is the cheapest and most-popular form of life cover. You pay a regular monthly premium for a pre-agreed period, typically anything between five and 25 years, or possibly longer. If you die within that time, the policy will pay a cash lump sum, which is typically tax-free even outside the UAE. If you die after the policy ends, you do not get anything in return. There is no cash-in value at any time. Once you stop paying premiums, cover stops.
Whole-of-life insurance: as its name suggests, this type of life cover is designed to run for the rest of your life. You pay regular monthly premiums and in return, get a guaranteed cash lump sum whenever you die. As a result, premiums are typically much higher than one term life insurance, although they do not usually increase with age. In some cases, you have to keep up premiums for as long as you live, although there may be a cut-off period, say, at age 80 but it can go as high as 95. There are penalties if you don’t last the course and you may get a lot less than you paid in.
Critical illness cover: this pays a cash lump sum if you suffer from a serious illness such as cancer, heart disease or stroke. Some policies cover as many as 50 different illnesses, although cancer triggers by far the most claims. The payout is designed to cover major financial responsibilities such as a mortgage or children’s education fees if you fall ill and are unable to work. It is cost effective to combine it with life insurance, with the policy paying out once if you either die or suffer a serious illness.
Income protection: this pays a replacement income if you fall ill and are unable to continue working. On the best policies, this will continue either until you recover, or reach retirement age. Unlike critical illness cover, policies will typically pay out for stress and musculoskeletal problems such as back trouble.
'Panga'
Directed by Ashwiny Iyer Tiwari
Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta
Rating: 3.5/5
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Armies of Sand
By Kenneth Pollack (Oxford University Press)
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Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.