The month of Ramadan is associated with spirituality, from the dawn-to-dusk fast and giving alms to showing compassion to the less fortunate and returning to the basics.
That spirituality scales new heights on Laylat Al Qadr, or the night of destiny or value that falls during the month's final 10 days.
Deeply revered and eagerly awaited by the faithful, Laylat Al Qadr commemorates the night more than 14 centuries ago when the Quran was first revealed to the Prophet Mohammed in Makkah.
It is also a time when the faithful pray the most and expect their prayers to be answered.
“It is like a spiritual sanctuary when everyone prays and vents,” said Samia Youssef, 72, a retiree who lives in downtown Cairo
“It is more so to the poor and oppressed who do this in the hope of divine deliverance. I ask for neither wealth nor glory. I pray for the protection and well-being of my children and grandchildren.”
The significance of Laylat Al Qadr to Muslims cannot be overstated as a special time when, according to tradition, the heavens are open for prayers and the angels descend on Earth to be close to the faithful.
An oft-quoted Quranic verse says: “Laylat Al Qadr is better than a thousand months.”
In Egypt, a majority Muslim nation of 103 million, Ramadan's religious traditions are possibly more conspicuous than anywhere else in the Islamic world except for Makkah and Madinah, home to Islam's most holy sites.
The faithful are thronging to mosques across the country to pray after Cairo lifted most of the Coved-related precautions in place since the pandemic struck in 2020.
The last of these measures was lifted this week, allowing worshippers to be at mosques late at night between Wednesday and the end of Ramadan on Sunday.
The decision followed an outcry over the perceived heavy handedness of government officials visiting mosques to ensure their swift closure after the taraweeh prayers performed after isha, the last of the daily prayers.
But there are many who prefer to offer the prayers marking Laylat Al Qadr at home, fearing infection from the coronavirus or seeking the comfort of their own homes.
“I have a bad knee and I don't like to pray at the mosque while seated on a chair,” said Ahmed Samir, 57, a private sector employee from the Cairo suburb of Sheikh Sayed.
“It's a struggle sometimes to stay awake. If I am home, I can take a brief nap and return to prayers after.”
In the pursuit of cleansing their souls and improving the chance of their prayers being answered, many Muslims, mostly men, chose to spend the last 10 days of Ramadan at mosques or in seclusion, away from life’s distractions and temptations.
There is a great deal of controversy over the signs of Laylat Al Qadr nearly 1,500 years after the revelation of the Quran.
One sign that’s beyond question is that it invariably falls on an odd numbered day in the last 10 days of the month of Ramadan.
That means it only falls on the nights of the 21st, 23rd, 25th, 27th or 29th day of the month.
Other signs include the gentle and mild coolness of the night air regardless of the time of year, and the peace and tranquillity that engulf the atmosphere on Laylat Al Qadr.
It is also a night, according to tradition, when meteors cease to fall on Earth.
Another sign is that the Sun on the daybreak that follows Laylat Al Qadr lacks the glare that normally prevents anyone from looking directly it.
A traditional explanation for that is that the sun’s rays are blocked by the angels making their way back to heaven after spending the day on Earth.
Another sign, say clerics, is when the faithful are inspired to utter a prayer they had not repeated before, which touches the essential thing they need to change their lives.
In many ways, it is also the night when the faithful surrender to God's will and supremacy, knowing that He alone can deliver them.
It is the dream of Muslims to spend the final 10 days of Ramadan at the Grand Mosque of Makkah, Islam’s holiest shrine, the Mosque of the Prophet in the city of Madinah, also in Saudi Arabia, or Al Aqsa Mosque in Jerusalem.
It is, however, a privilege that is available only to those who can afford travel.
Wherever they are on Laylat Al Qadr, the faithful's prayers and their recognition of the spirituality of the night represent a landmark of the Muslim faith.
God, according to tradition, answers the prayers of those whose faith is unshakable, who are genuinely repentant and those who wish nothing but good for themselves and others.
But, warn clerics, it cannot be a substitute for man’s endeavours to cleanse their souls or realise their ambitions.
In Egypt, like elsewhere in the Muslim world, the age of smartphones and social media allows the faithful to exchange special prayers to mark Laylat Al Qadr and share their perception of whether it is the much-heralded night.
Sayed El Sayed, 68, a businessman from Cairo, intends to offer the late night Ramadan prayers known as “Tahagoud” at a mosque next door to his apartment building in Cairo's Abdeen district.
“They are still banning seclusion at mosques during the final 10 days of Ramadan because of the fear of Covid spreading,” Mr El Sayed said as he left a small mosque in central Cairo, where he offered the taraweeh prayers.
“But it's a blessing that they will open large mosques for up to 90 minutes after midnight between now and the end of the month.
“The timing is perfect. It’s the night of the 27th of Ramadan. Maybe it's Laylat Al Qadr, who knows?”
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
Killing of Qassem Suleimani
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
South and West: From a Notebook
Joan Didion
Fourth Estate
UAE currency: the story behind the money in your pockets
Greatest Royal Rumble results
John Cena pinned Triple H in a singles match
Cedric Alexander retained the WWE Cruiserweight title against Kalisto
Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus
Jeff Hardy retained the United States title against Jinder Mahal
Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos
Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe
AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out
The Undertaker beats Rusev in a casket match
Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match
Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last
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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.
What is tokenisation?
Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets.
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Sunday:
GP3 race: 12:10pm
Formula 2 race: 1:35pm
Formula 1 race: 5:10pm
Performance: Guns N' Roses
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MWTC
Tickets start from Dh100 for adults and are now on sale at www.ticketmaster.ae and Virgin Megastores across the UAE. Three-day and travel packages are also available at 20 per cent discount.
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How to volunteer
The UAE volunteers campaign can be reached at www.volunteers.ae , or by calling 800-VOLAE (80086523), or emailing info@volunteers.ae.
Cry Macho
Director: Clint Eastwood
Stars: Clint Eastwood, Dwight Yoakam
Rating:**
The specs
Engine: 2.0-litre 4-cyl, 48V hybrid
Transmission: eight-speed automatic
Power: 325bhp
Torque: 450Nm
Price: Dh359,000
On sale: now
A new relationship with the old country
Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates
The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:
ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.
ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.
ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.
ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.
IN WITNESS WHEREOF the undersigned have signed this Treaty.
DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.
Signed
Geoffrey Arthur Sheikh Zayed
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Mobile phone packages comparison