Taking a deep breath from my oxygen mix, I check my gauges. I readjust my mask and tip backwards, watching as clouds and blue sky fill my vision.
Video: Diving in Sipadan
Dive into the clear waters of Sipadan Island off the coast of Borneo, Malaysia.
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There's a second of free fall before my back hits the green-blue, warm tropical waters. Bubbles spill all around while I right myself and signal the OK to the dive master still onboard the boat. My location? Latitude 4° 7'38.95"N, longitude 118°38'11.32"E. I'm floating effortlessly on the Celebes Sea off the coast of Borneo in Malaysia's most eastern state. Sipadan Island, where some 3,000 species of fish and hundreds of coral colonies have flourished, is considered by many to be the ultimate in diving.
As I head below the waves and approach the edge of the reef, I catch a glimpse of movement on the edge of my field of vision. Slowly finning, I turn and suddenly find myself face to face with a giant green turtle. It glides effortlessly through the 27° Celsius water while keeping a weary eye on this newcomer. I slowly lose the turtle's outline as it fades into the blue and I find myself staring into the void. It's day one of a five-day dive trip to one of the most pristine diving destinations in the world. And my heart is racing.
"You can dive your whole life and never see the abundance of marine life in such a small area as you do around Palau Sipadan," I'm assured by our host, Clement Lee, from Borneo Divers, the first dive operator to open up the destination to the world back in 1984.
Lee tells me: "Twenty-seven years ago when we started doing dives, we had a 40hp engine in a small dingy and from Semporna we'd take more than four hours to get to the island. When I talk about it the younger generation looks at me strangely. How is it possible? Now we have 400hp on each boat - it takes us less than 30 minutes. Talk about a GPS or compass. We didn't have luxuries like that. We had to find our way to the island. If it rained or if it was cloudy you couldn't see anything.
"From the first moment we put our heads in the water we knew this island was our future," he says.
In pictures:The island of Sipadan
The National's photographer captures the magic and splendour of diving in Sipadan.
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The uniqueness of Sipadan and the surrounding islands lies in its maintained biodiversity, something I come to witness first-hand in the days to follow. Here, it's possible to see everything on a single dive, from the smallest crustaceans - some measuring less than half a centimetre across - to fully grown, 2m-long, white-tip reef sharks. Dipping below the waves, I encounter schools of fusiliers, beautiful batfish, giant cuttlefish, eels, stingrays, frogfish and brightly coloured nudibranches.
This paradise island, originally formed by living corals that grew on top of an extinct volcanic cone, rises 600m from the ocean floor of the Indo-Pacific basin. The oval-shaped reef that surrounds the island offers a variety of dive sites, each with its own unique sights: Coral Garden, a sloped coral wall teeming with brightly coloured fish; the Drop Off, a vertical abyss that descends into the depths and offers a dive profile of 30m of sea life variety for the recreational diver; or Turtle Cavern, aptly named for the dozens of turtles seen resting in the volcanic crevices that punctuate the underwater slopes. And with others such as Lobster Lair, Mid-reef, Southpoint, Staghorn Crest, Turtle Tomb and White-tip Avenue, your choice of site can sometimes be a hard one.
With an average water visibility of about 20m - something I've seldom experienced in the 60-plus dives I've done so far - it is easy to spot marine life. Using the current, experienced and novice divers alike can easily drift along the vertical walls, slowly passing from one oceanic creature to another.
At one of the most popular sites, Barracuda Point, I find myself surrounded by a massive school of jackfish numbering in the hundreds, their glistening silver bodies closing in around me in a mesmerising cloud. Bunching together, the shoal seeks survival in numbers from the white-tip reef sharks milling about on the outskirts of the school. I watch as one leisurely works its way closer to the shoal, looking for strays to catch unaware. As this scene unfolds I'm reminded of Jacques Cousteau's famous words: "I have seen other places like Sipadan … 45 years ago. Now we have found again an untouched piece of art."
The story goes that Cousteau's famous research boat, the Calypso, strayed into Malaysian waters while working on a documentary on sperm whales. While the matter was being resolved, the crew decided to dive around the island. They were instantly awed by what they discovered. Cousteau, who was not on board at the time but, in fact, having lunch with US president Ronald Reagan, was promptly called and convinced to board the first available flight to come and see it for himself. After diving the reefs of Sipadan he immediately commissioned a documentary. When Borneo: The Ghost of the Sea Turtle was released in 1989, it brought international attention to Sipadan.
But with the acclaim came visitors in their tens of thousands - and an element of risk. The island's somewhat precarious location, in close proximity to the Philippines, has proved troublesome in the past when it was the scene of a hostage drama in April 2000. The Filipino Islamist terrorist group Abu Sayyaf kidnapped 21 people, forcing 10 tourists and 11 employees onto their vessels at gunpoint and taking them to Jolo in the southwest Philippines. Fortunately, all the victims were released unharmed albeit after several months in captivity. The UK Foreign and Commonwealth Office website currently contains warnings that isolated parts of Sabah such as Sipadan and Mabul might be subject to future terrorist attacks or piracy.
Keen to preserve paradise, park rangers now strictly control entry, checking dive permits at the island jetty. Only 120 permits are issued each day, each costing 40 Malaysian ringgit (Dh50) and giving divers access to the reefs from 6am until 6pm. This gives the habitat and its aquatic life some nocturnal respite from the daily throng of inquisitive bubble-makers. It's also been the main reason for the quick recovery of the natural resources; the purpose-built accommodation for tourists on Sipadan itself has been closed. Today divers stay within speedboat distance at resorts including Borneo Divers on Mabul Island.
"When the Malaysian government declared the island a marine reserve in 2004 and we were asked to vacate, we took the bull by the horns and decided to be the first to leave. Bit by bit, we moved our entire operation to the neighbouring Mabul Island. I knew it was something we had to do. At that time the environmental impact of so many visitors had already become evident. We had to do it for the island. There were simply too many people," says Lee.
However as my dive computer signals 50-minutes dive time and I check my air supply, I find little evidence of any of this at the sites around me. I leisurely ascend the reef wall of the famous Drop Off and watch the 600m abyss fall away beneath me and give rise to the shallow reefs that surround the island. As the usually tedious seconds count down on my mandatory safety stop at a depth of 5m, I am instead entranced by the vibrant display of clown fish and brightly hued reef fish darting from side to side in the current while sticking close to massive tree corals.
As I'm about to break to the surface, I spot a school of giant bumphead parrotfish meandering through the coral reef; I can hear them biting at the coral. Their impressive hulks fill the water and cast shadows in the low tidal bottom. As I watch them pass I find myself reluctant to leave behind this entrancing destination. I hear the dive boat approach and I know it's time to go, but in my mind I can't help but fantasise about the day I will return.
Director: Paul Weitz
Stars: Kevin Hart
3/5 stars
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Cricket World Cup League 2
UAE squad
Rahul Chopra (captain), Aayan Afzal Khan, Ali Naseer, Aryansh Sharma, Basil Hameed, Dhruv Parashar, Junaid Siddique, Muhammad Farooq, Muhammad Jawadullah, Muhammad Waseem, Omid Rahman, Rahul Bhatia, Tanish Suri, Vishnu Sukumaran, Vriitya Aravind
Fixtures
Friday, November 1 – Oman v UAE
Sunday, November 3 – UAE v Netherlands
Thursday, November 7 – UAE v Oman
Saturday, November 9 – Netherlands v UAE
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
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
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
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
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
Paris%20Agreement
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What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
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 specs: 2018 Range Rover Velar R-Dynamic HSE
Price, base / as tested: Dh263,235 / Dh420,000
Engine: 3.0-litre supercharged V6
Power 375hp @ 6,500rpm
Torque: 450Nm @ 3,500rpm
Transmission: Eight-speed automatic
Fuel consumption, combined: 9.4L / 100kms
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
COMPANY%20PROFILE
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More from Neighbourhood Watch
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
Europe’s rearming plan
- Suspend strict budget rules to allow member countries to step up defence spending
- Create new "instrument" providing €150 billion of loans to member countries for defence investment
- Use the existing EU budget to direct more funds towards defence-related investment
- Engage the bloc's European Investment Bank to drop limits on lending to defence firms
- Create a savings and investments union to help companies access capital
RESULTS
6.30pm Handicap (TB) $68,000 (Dirt) 1,200m
Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)
7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m
Winner Dubai Future, Frankie Dettori, Saeed bin Suroor
7.40pm UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m
Winner Mouheeb, Ryan Curatolo, Nicholas Bachalard
8.15pm Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m
Winner Secret Ambition, Tadhg O’Shea, Satish Seemar
9.50pm Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m
Winner Topper Bill, Richard Mullen, Satish Seemar
9.25pm Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m
Winner Man Of Promise, William Buick, Charlie Appleby
TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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Apple product price list
iPad Pro
11" - $799 (64GB)
12.9" - $999 (64GB)
MacBook Air
$1,199
Mac Mini
$799
Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
Second Test
In Dubai
Pakistan 418-5 (declared)
New Zealand 90 and 131-2 (follow on)
Day 3: New Zealand trail by 197 runs with 8 wickets remaining
Company%20Profile
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