Former Israeli prime minister and leader of the Likud party Benjamin Netanyahu and his wife Sara greet supporters in Jerusalem as Israelis went to the polls on Tuesday. EPA
Mr Netanyahu greets supporters after the end of voting for the national elections. AFP
Prime Minister Yair Lapid addresses supporters at his campaign headquarters in Tel Aviv. EPA
The prime minister's wife Lihi Lapid, centre, cheers her husband. AFP
The leader of the Otzma Yehudit (Jewish Power) far-right party Itamar Ben Gvir at his party's campaign headquarters in Jerusalem. AFP
Otzma Yehudit party members in upbeat mood. AFP
A Likud party supporter responds to favourable exit polls. Getty
Supporters of Mr Netanyahu react as early exit polls suggest a comeback for the former leader. EPA
An Ultra-Orthodox Jewish Israeli selects his ballot paper on the day of Israel's general election at a polling station in Jerusalem. Reuters
Mr Netanyahu and his wife Sara cast their ballot at a polling station in Jerusalem in the country's fifth election in less than four years. AFP
A man kisses his dog after casting his ballot in Tel Aviv during the Israeli elections. AP
Israeli Prime Minister Yair Lapid smiles as he casts his vote at a polling station in Israel's coastal city of Tel Aviv. Mr Lapid urged the electorate to cast their ballot after voting in an election that might lead to veteran leader Benjamin Netanyahu making a comeback alongside far-right allies. Reuters
Israeli Defence Minister Benny Gantz, right, head of the new centre-right National Unity Party, and his wife Revital Gantz vote at a polling station in the city of Rosh Haayin in central Israel. AFP
Ultra-Orthodox Jews watch their Rabbi Israel Hager vote during Israeli elections in Bnei Brak. AP
An Ultra-Orthodox Jewish man votes in Israel's parliamentary election at a polling station in Bnei Brak. AP
An Israeli man walks with a little girl towards the ballot box to cast his vote. AP
A little girl helps her mother cast her ballot on the day of Israel's general election at a polling station in Taibe, northern Israel. Reuters
Israelis queue to cast their ballots on the day of Israel's general election at a polling station in Tel Aviv. Reuters
Ultra-Orthodox Jewish Israelis wait to cast their ballots at a polling station in Jerusalem. Reuters
An Israeli man casts his ballot at a drive-through polling station for people quarantined as a result of Covid-19 in Jerusalem. Reuters
Today may be voting day in Israel, but after five elections in three years there is little public enthusiasm for the contest to be found on the streets of Jerusalem.
If all voters in Israel's election were like Naomi, though, turnout would be sky-high. The 22-year-old architecture student, who grew up in France, is full of energy, even though she has been up since the early morning.
It was her passion for the far-right Religious Zionism party, particularly its most famous politician, Itamar Ben-Gvir, that got her out of bed. “He stands for what people actually believe deep down. Only he has the courage to say it, particularly about terrorism.”
Outside a polling station on central Jerusalem's Hillel Street, Naomi and her fellow volunteers are manning a gazebo plastered with images of Mr Ben-Gvir. “I have already voted, but my friend here can't. He's 17, which makes him too young.”
A supporter of former Israeli prime minister Benjamin Netanyahu's Likud party on the campaign trail at Mahane Yehuda market in Jerusalem on polling day's eve. Reuters
Officials sort ballot papers before a polling station opens to the voters of Kiryat Arba, a Jewish settlement in Hebron in the Israeli-occupied West Bank. Reuters
Far-right politician Itamar Ben-Gvir at the ballot box on general election day in Kiryat Arba, a Jewish settlement in Hebron in the Israeli-occupied West Bank. Reuters
An Israeli soldier casts a ballot at Kerem Shalom Army Base in the south of Israel, close to the border with the Gaza strip. AFP
An election campaign billboard by Blue and White party on a bridge in Ramat Gan, Tel Aviv. Reuters
A billboard for Finance Minister Avigdor Lieberman's Yisrael Beiteinu party in Jerusalem. AFP
An billboard for the far-right Religious Zionist party led by Bezalel Smotrich. AFP
An election campaign bandwagon and a chance for a selfie as Benjamin Netanyahu aims to return Likud to power. AFP
Itamar Ben-Gvir, Israeli far-right politician and leader of the Otzma Yehudit (Jewish power) party, greets supporters. AFP
Israelis hang a poster of Likud party candidate Benjamin Netanyahu in the southern city of Beersheva in the run up to Israel's election on November 1. AFP
A popsicle break beneath an election campaign hoarding for Israel's ultra-Orthodox Shas political party near Mahane Yehuda market in Jerusalem. Israelis are back at the polls for a fifth time in less than four years. AP
Knesset member Sami Abu Shehadeh, second left, head of the nationalist Balad party, meets Israel's Palestinian citizens during his election campaign tour in Musmus village. AP
An election hoarding for Sami Abu Shehadeh's Balad party campaign in Umm Al Fahm. Israel’s Palestinian citizens could be central to breaking the country’s political deadlock. AP
A campaign poster of National Unity Party leader Benny Gantz in the southern city of Beersheva. AFP
Benjamin Netanyahu addresses supporters from behind a security screen beside his wife Sara, right, and Likud member Miri Regev during a campaign rally in the northern city of Tirat Carmel. AFP
Itamar Ben-Gvir, Israeli far-right politician and leader of the Otzma Yehudit, at an event in Tel Aviv. Getty
National Unity leader Benny Gantz makes an address in Tel Aviv. AFP
Since 2019, Israel has had four inconclusive elections, which resulted in two short-lived coalition governments. AFP
Likud's Benjamin Netanyahu speaks at a campaign rally at Migdal HaEmek in the Northern District of Israel. AFP
A giant image of National Unity's Benny Gantz looks over one of the motorways into Tel Aviv. Reuters
Israeli Prime Minister Yair Lapid leads a fragmented coalition spanning left to right. Reuters
Polls suggest Prime Minister Yair Lapid's camp is set for a weaker showing than in the last election. AP
Prime Minister Yair Lapid speaks at an event in the city of Rishon Lezion in Gush Dan. AP
In Jerusalem, a Netanyahu supporter blows a shofar, made of a ram's horn. AFP
Benjamin Netanyahu has pledged to form a 'strong, stable and national' government. Reuters
A poster of Arab politician Ahmad Tibi of the Ta'al party in his home town of Taibe in Gilboa region. Reuters
But away from the buzz around Mr Ben-Gvir, whose increasingly noisy and extreme input could prove instrumental in putting former prime minister Benjamin Netanyahu back in power, interest is distinctly patchy.
In a cafe a few minutes' walk away, music producer Ephraim, 35, is having a coffee opposite a particularly busy polling station. He is an example of how these elections could pass some Israelis by altogether. “Oh, that's why it is so lively,” he says, after he told why the area is crowded. “I didn't even realise people were voting there,” he says, listlessly.
Ephraim is not voting this time. “It's pointless, nothing changes and there will probably be another one in a few months.”
The barista of the cafe, Zahar, 24, was planning on voting, although she did not seem quite sure. “I'll probably vote for Labour after work,” she says hesitantly.
Her party is one of a number on Israel's left that are struggling to get noticed this time round. Liberal messages are going out of fashion as the right seizes momentum. Despite Zahar's lack of enthusiasm, she is nonetheless angry that everyone is talking about her ideological opponents. “It's depressing how many people my age like him,” she says about Mr Ben-Gvir's appeal.
Nearby, a group of women, who did not want to be named, were campaigning for the ultraorthodox Shas party. “Shas is a gift from God. Other parties are just politics. Shas is perfect!” Traditional religious parties such as theirs can always rely on a high turnout. Rabbis tell their communities how to vote, and the majority listen.
Despite this, the situation is still better than many politically engaged Israelis had feared.
Communications strategist Jason, 40, describes himself as living in “middle class, middle Israel suburbia city”. He reported a “steady flow” of voters at polling stations throughout his politically diverse neighbourhood.
The data seemed to be backing him up. Cumulative turnout figures were released every two hours. By 4pm they had reached 47.5 per cent, the highest level since 1999.
The data does not show who is voting. In Israel's complex system of proportional representation, this detail is key, particularly when it comes to the Arab vote, which this time round has been cast as the most troubled and important bloc of all.
A Palestinian smokes shisha as he watches news on the Israeli elections, in Hebron in the occupied West Bank. Reuters
While turnout overall may be on the high side, in Arab areas it will, as ever, be depressed, even though their vote could be pivotal in stopping a government led by Mr Netanyahu, which would probably include extreme-right, anti-Arab ministers.
As polls begin to close and campaigners pack up stands and move towards party headquarters, the picture from the streets is a mixed one and the drama is far from over.
The nature of a new government will not be clear for days. Israel may not even get one at all. In that case, the country can expect to see the same banners, the same politicians and the same mixed emotions in just a few months' time, in yet another election.
Ephraim at the cafe says that if that happens, more Israelis will give up voting like he has. “I want them to stop taking place, not because I care about politics, but because they are so expensive.” He will get an answer soon.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood. Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues. Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity. Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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
10 tips for entry-level job seekers
Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
