• A woman walks among destroyed buildings in Hatay, Turkey. Getty Images
    A woman walks among destroyed buildings in Hatay, Turkey. Getty Images
  • A woman mourns a relative during the burial of one of the earthquake victims in Antakya, southeastern Turkey. AP Photo
    A woman mourns a relative during the burial of one of the earthquake victims in Antakya, southeastern Turkey. AP Photo
  • A family photo is seen amid the rubble in Hatay. Getty Images
    A family photo is seen amid the rubble in Hatay. Getty Images
  • Syrian refugees in Turkey return to their home country following the deadly earthquake. AFP
    Syrian refugees in Turkey return to their home country following the deadly earthquake. AFP
  • Members of NGOs Deathcare Embalming Team and Turkish Kurt-Ar inspect the bucket of an excavator as they search for bodies in Kahramanmaras, Turkey. AP Photo
    Members of NGOs Deathcare Embalming Team and Turkish Kurt-Ar inspect the bucket of an excavator as they search for bodies in Kahramanmaras, Turkey. AP Photo
  • Dust covers a family photo album found in Antakya. AP Photo
    Dust covers a family photo album found in Antakya. AP Photo
  • A man made homeless by the 7.8-magnitude quake carries mattresses distributed by an NGO at a makeshift camp in Afrin, in Syria's Aleppo province. AFP
    A man made homeless by the 7.8-magnitude quake carries mattresses distributed by an NGO at a makeshift camp in Afrin, in Syria's Aleppo province. AFP
  • A cracked road near the quake’s epicentre in Kahramanmaras, Turkey. AFP
    A cracked road near the quake’s epicentre in Kahramanmaras, Turkey. AFP
  • A rescuer stands near the site where Aleyna Olmez, 17, was rescued from the rubble of a collapsed building in Kahramanmaras, about 10 days after the quake struck. AFP
    A rescuer stands near the site where Aleyna Olmez, 17, was rescued from the rubble of a collapsed building in Kahramanmaras, about 10 days after the quake struck. AFP
  • A rescuer holds a cat after it was rescued from the ruins of a collapsed building in Kahramanmaras. AFP
    A rescuer holds a cat after it was rescued from the ruins of a collapsed building in Kahramanmaras. AFP
  • Quake survivors queue for food amid the rubble in Kahramanmaras. Reuters
    Quake survivors queue for food amid the rubble in Kahramanmaras. Reuters
  • Bedran, a local resident who lost his house in the earthquake, keeps warm in Antakya, Turkey. Reuters
    Bedran, a local resident who lost his house in the earthquake, keeps warm in Antakya, Turkey. Reuters
  • A girl carries a box of water bottles next to a damaged mosque in Antakya. Reuters
    A girl carries a box of water bottles next to a damaged mosque in Antakya. Reuters
  • A car lies crushed by parts of a badly damaged building in Samandag, Turkey. AP
    A car lies crushed by parts of a badly damaged building in Samandag, Turkey. AP
  • Residentes remove their belongings from their destroyed house in Samandag. AP
    Residentes remove their belongings from their destroyed house in Samandag. AP
  • Aleyna Olmez, 17, is rescued after being trapped for 10 days in Kahramanmaras. Getty
    Aleyna Olmez, 17, is rescued after being trapped for 10 days in Kahramanmaras. Getty
  • Turkish Foreign Minister Mevlut Cavusoglu, left, with Nato Secretary General Jens Stoltenberg in Ankara. AFP
    Turkish Foreign Minister Mevlut Cavusoglu, left, with Nato Secretary General Jens Stoltenberg in Ankara. AFP
  • A message scrawled on a car covered in dust from collapsed buildings in Antakya, Turkey. AP
    A message scrawled on a car covered in dust from collapsed buildings in Antakya, Turkey. AP
  • Destruction in Antakya. AP
    Destruction in Antakya. AP
  • A cracked road leads to a flooded area in Antakya. AP
    A cracked road leads to a flooded area in Antakya. AP
  • A man looks bewildered at the site of collapsed buildings in Hatay, Turkey. EPA
    A man looks bewildered at the site of collapsed buildings in Hatay, Turkey. EPA
  • Numbered stones near graves of earthquake victims at a cemetery in Adiyaman, Turkey. EPA
    Numbered stones near graves of earthquake victims at a cemetery in Adiyaman, Turkey. EPA
  • A makeshift camp set up amid the rubble in Antakya, south of Hatay. AFP
    A makeshift camp set up amid the rubble in Antakya, south of Hatay. AFP
  • A woman holds her baby inside a tent in a camp in Antakya, Hatay. AFP
    A woman holds her baby inside a tent in a camp in Antakya, Hatay. AFP
  • Greek and Turkish rescuers are at work to extract bodies of victims from the rubble in Antakya. AFP
    Greek and Turkish rescuers are at work to extract bodies of victims from the rubble in Antakya. AFP
  • Samar Hamouda, 44, recalls her experience of the earthquake destroying her home, at Tishreen Hospital in Latakia, Syria. Reuters
    Samar Hamouda, 44, recalls her experience of the earthquake destroying her home, at Tishreen Hospital in Latakia, Syria. Reuters
  • A damaged house in Jableh, Syria. Reuters
    A damaged house in Jableh, Syria. Reuters
  • Photos of missing children left in hope in Kahramanmaras, Turkey. Reuters
    Photos of missing children left in hope in Kahramanmaras, Turkey. Reuters
  • People collect copies of holy books from the rubble in Kahramanmaras. Reuters
    People collect copies of holy books from the rubble in Kahramanmaras. Reuters
  • Rescuers search for survivors under the rubble of a collapsed building in Kahramanmaras. Reuters
    Rescuers search for survivors under the rubble of a collapsed building in Kahramanmaras. Reuters
  • People carry a bodybag as residents wait for their relatives to be pulled out from the rubble in Hatay. AFP
    People carry a bodybag as residents wait for their relatives to be pulled out from the rubble in Hatay. AFP
  • Dust covers a family photo album found in the debris of a building in Antakya. AP
    Dust covers a family photo album found in the debris of a building in Antakya. AP
  • Portuguese rescue team members try to free the dog named Tarcin from the rubble in Antakya in Hatay. EPA
    Portuguese rescue team members try to free the dog named Tarcin from the rubble in Antakya in Hatay. EPA
  • An injured survivor at a makeshift hospital set up at Turkish Bayraktar warship anchored near Iskenderun city, southern Turkey. AP
    An injured survivor at a makeshift hospital set up at Turkish Bayraktar warship anchored near Iskenderun city, southern Turkey. AP
  • A makeshift hospital set up at Turkish Bayraktar warship anchored near Iskenderun city, southern Turkey. AP
    A makeshift hospital set up at Turkish Bayraktar warship anchored near Iskenderun city, southern Turkey. AP
  • Britain's King Charles III (C) meets with members of the Turkish diaspora community who have been collecting, packaging and organising the transportation of food, blankets and warm clothing for people who have recently been affected by the earthquakes in Turkey and Syria, during a visit to the West London Turkish Volunteers, in Hounslow, greater London. AFP
    Britain's King Charles III (C) meets with members of the Turkish diaspora community who have been collecting, packaging and organising the transportation of food, blankets and warm clothing for people who have recently been affected by the earthquakes in Turkey and Syria, during a visit to the West London Turkish Volunteers, in Hounslow, greater London. AFP
  • People stand by the fire next to the ruins of a collapsed building in Elbistan, Turkey. Reuters
    People stand by the fire next to the ruins of a collapsed building in Elbistan, Turkey. Reuters
  • Destroyed buildings in Syria's rebel-held village of Atarib, in the north-western Aleppo province. AFP
    Destroyed buildings in Syria's rebel-held village of Atarib, in the north-western Aleppo province. AFP
  • Rescuers carry Fatma, 15, who was pulled out from the rubble in Hatay, Turkey. Reuters
    Rescuers carry Fatma, 15, who was pulled out from the rubble in Hatay, Turkey. Reuters
  • A displaced woman receives food inside a stadium in Kahramanmaras, Turkey. Reuters
    A displaced woman receives food inside a stadium in Kahramanmaras, Turkey. Reuters
  • People lineup to receive aid supplies at a makeshift camp in Iskenderun city in southern Turkey. AP
    People lineup to receive aid supplies at a makeshift camp in Iskenderun city in southern Turkey. AP
  • Humanitarian aid provided by Saudi Arabia for survivors of the February 6 earthquake are unloaded at Aleppo Airport in northern Syria. AFP
    Humanitarian aid provided by Saudi Arabia for survivors of the February 6 earthquake are unloaded at Aleppo Airport in northern Syria. AFP
  • Turkish President Recep Tayyip Erdogan addresses the World Government Summit in Dubai via video link. Antonie Robertson/The National
    Turkish President Recep Tayyip Erdogan addresses the World Government Summit in Dubai via video link. Antonie Robertson/The National
  • A man walks between trains being using as shelters in Iskenderun, southern Turkey. AP Photo
    A man walks between trains being using as shelters in Iskenderun, southern Turkey. AP Photo
  • A woman and children inside a train being used as shelter after the earthquake, in Iskenderun. AP Photo
    A woman and children inside a train being used as shelter after the earthquake, in Iskenderun. AP Photo
  • Tents erected in a school yard for Syrians who have lost their homes after the deadly quake, in the rebel-held town of Harem in Syria. Reuters
    Tents erected in a school yard for Syrians who have lost their homes after the deadly quake, in the rebel-held town of Harem in Syria. Reuters
  • A woman walks by the destroyed Habib-i Neccar mosque in the historic southern city of Antakya in Hatay, Turkey. AFP
    A woman walks by the destroyed Habib-i Neccar mosque in the historic southern city of Antakya in Hatay, Turkey. AFP
  • Rescuers pull out a 12-year-old Syrian girl, Cudi, from the rubble in Hatay. AFP
    Rescuers pull out a 12-year-old Syrian girl, Cudi, from the rubble in Hatay. AFP
  • Amar, a Syrian refugee living in Turkey, looks on as search for survivors continues in Kahramanmaras. Reuters
    Amar, a Syrian refugee living in Turkey, looks on as search for survivors continues in Kahramanmaras. Reuters
  • Displaced people keep warm by a fire in Kahramanmaras, Turkey. Reuters
    Displaced people keep warm by a fire in Kahramanmaras, Turkey. Reuters
  • Earthquake survivors receive distributed meals in Golbasi, Turkey. AP
    Earthquake survivors receive distributed meals in Golbasi, Turkey. AP
  • A woman stands amid boxes of donated clothes in Golbasi, Turkey. AP
    A woman stands amid boxes of donated clothes in Golbasi, Turkey. AP
  • A man walks near a damaged building that leans on a neighbouring house in Golbasi, Turkey. AP
    A man walks near a damaged building that leans on a neighbouring house in Golbasi, Turkey. AP
  • UN emergency relief co-ordinator Martin Griffiths stands amid quake-damaged buildings in Aleppo, Syria. Reuters
    UN emergency relief co-ordinator Martin Griffiths stands amid quake-damaged buildings in Aleppo, Syria. Reuters
  • Delegates observe a moment of silence for the Turkey–Syria earthquake before the start of the World Government Summit in Dubai. Pawan Singh / The National
    Delegates observe a moment of silence for the Turkey–Syria earthquake before the start of the World Government Summit in Dubai. Pawan Singh / The National
  • People keep warm by a fire as the search for survivors continues a week after the earthquake in Kahramanmaras, Turkey. Reuters
    People keep warm by a fire as the search for survivors continues a week after the earthquake in Kahramanmaras, Turkey. Reuters
  • A child receives food in Kahramanmaras, Turkey. Reuters
    A child receives food in Kahramanmaras, Turkey. Reuters
  • A dog is seen through a glass door in Kahramanmaras, Turkey. Reuters
    A dog is seen through a glass door in Kahramanmaras, Turkey. Reuters
  • Children walk in the street with food boxes in Kahramanmaras, Turkey. Reuters
    Children walk in the street with food boxes in Kahramanmaras, Turkey. Reuters
  • A minaret stands as the sun rises over the earthquake-hit city of Kahramanmaras, Turkey. Reuters
    A minaret stands as the sun rises over the earthquake-hit city of Kahramanmaras, Turkey. Reuters

Couple rescued 12 days after Turkey quake as death toll passes 46,000


  • English
  • Arabic

A couple and their son were pulled alive from under a collapsed apartment building more than 12 days after a 7.8-magnitude earthquake hit Turkey and Syria.

The boy, 12, died in hospital, Turkish state media reported.

A foreign search team from Kyrgyzstan rescued Samir Accar, 49, his wife, Ragda, 40, and their son while digging through the rubble of the apartment building in the southern Turkish city of Antakya on Saturday, the Anadolu news agency said.

They were rescued at about 11.30am local time — 296 hours after the February 6 earthquake — and transferred to ambulances. TV footage showing medics fixing a drip to Mr Accar’s arm as he lay on a stretcher.

Rescue workers prepare to take Samir Accar to hospital after pulling him from earthquake rubble in Antakya. AP
Rescue workers prepare to take Samir Accar to hospital after pulling him from earthquake rubble in Antakya. AP

One of the Kyrgyz rescuers said the team also found the bodies of two dead children. Anadolu later reported they were also children of the rescued couple.

Antakya is in Hatay province, one of the areas hit hardest by the earthquake, which also caused widespread devastation in northern Syria.

Turkey’s disaster authority raised the death toll in the country to 40,642, although the number is expected to continue to rise, as more than 345,000 apartments were destroyed in the disaster and many people are still unaccounted for.

Syrian authorities say 5,800 people died there, taking the total deaths past 46,000. The death toll in Syria has not been updated for several days.

Neither Turkey nor Syria have said how many people are still missing following the quake.

Search and rescue operations are continuing in Turkey, although the head of the country’s disaster response agency said they would end on Sunday.

Tremors continue to shake the country. A 5.2-magnitude earthquake struck central Turkey on Saturday at a depth of 10km, the European Mediterranean Seismological Centre said.

There were no immediate reports of damage.

US Secretary of State Antony Blinken is scheduled to make a helicopter tour of the affected areas after arriving in Turkey on Sunday for an official visit.

Mr Blinken will land at Incirlik Air Base in the quake-hit province of Adana and is expected to hold discussions with Turkish officials about how the US can help relief efforts.

Nearly two weeks after the disaster, the focus has turned from rescue to long-term humanitarian support for survivors in Turkey as well as neighbouring Syria, where the movement of aid has been hindered by the country’s long-running civil war.

Speaking to Reuters at the Munich Security Conference, World Food Programme director David Beasley said the Syrian and Turkish governments had been co-operating very well, but that its operations were being hampered in north-west Syria.

The agency last week said it was running out of stocks in the rebel-held region and called for more border crossings to be opened from Turkey.

“The problems we are running into [are with] the cross-line operations into north-west Syria where the north-western Syrian authorities are not giving us the access we need,” Mr Beasley said.

“That is bottlenecking our operations. That has to get fixed straight away.”

“Time is running out and we are running out of money. Our operation is about $50 million a month for our earthquake response alone, so unless Europe wants a new wave of refugees, we need to get the support we need,” Mr Beasley said.

In Syria, already shattered by more than a decade of civil war, the bulk of fatalities have been in the north-west.

The area is controlled by insurgents at war with forces loyal to President Bashar Al Assad, complicating efforts to get aid to people.

Thousands of Syrians who had sought refuge in Turkey from the civil war have returned to their homes in the war zone — at least for now.

Medics and experts voiced concerns over the possible spread of infection in quake-hit areas after tens of thousands of buildings collapsed and sanitation infrastructure was damaged.

Turkish Health Minister Fahrettin Koca said on Saturday that although there had been a rise in intestinal and upper respiratory infections, the numbers did not pose a serious threat to public health.

“Our priority now is to fight against the conditions that can threaten public health and to prevent infectious diseases,” Mr Koca said.

Aid organisations say the survivors will need help for months to come with so much crucial infrastructure destroyed.

What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
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

'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Politics in the West
Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

LA LIGA FIXTURES

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

WRESTLING HIGHLIGHTS
Abu Dhabi traffic facts

Drivers in Abu Dhabi spend 10 per cent longer in congested conditions than they would on a free-flowing road

The highest volume of traffic on the roads is found between 7am and 8am on a Sunday.

Travelling before 7am on a Sunday could save up to four hours per year on a 30-minute commute.

The day was the least congestion in Abu Dhabi in 2019 was Tuesday, August 13.

The highest levels of traffic were found on Sunday, November 10.

Drivers in Abu Dhabi lost 41 hours spent in traffic jams in rush hour during 2019

 

ESSENTIALS

The flights 
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
 

The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

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 
hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

UAE currency: the story behind the money in your pockets
HOW TO WATCH

Facebook: TheNationalNews 

Twitter: @thenationalnews 

Instagram: @thenationalnews.com 

TikTok: @thenationalnews   

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

if you go

The flights

Air Astana flies direct from Dubai to Almaty from Dh2,440 per person return, and to Astana (via Almaty) from Dh2,930 return, both including taxes. 

The hotels

Rooms at the Ritz-Carlton Almaty cost from Dh1,944 per night including taxes; and in Astana the new Ritz-Carlton Astana (www.marriott) costs from Dh1,325; alternatively, the new St Regis Astana costs from Dh1,458 per night including taxes. 

When to visit

March-May and September-November

Visas

Citizens of many countries, including the UAE do not need a visa to enter Kazakhstan for up to 30 days. Contact the nearest Kazakhstan embassy or consulate.

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

RESULTS: 2018 WORLD CUP QUALIFYING - EUROPE

Albania 0 Italy 1
Finland 2 Turkey 2
Macedonia 4 Liechtenstein
Iceland 2 Kosovo 0
Israel 0 Spain 1
Moldova 0 Austria 1
Serbia 1 Georgia 0
Ukraine 0 Croatia 2
Wales 0 Ireland 1

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

A State of Passion

Directors: Carol Mansour and Muna Khalidi

Stars: Dr Ghassan Abu-Sittah

Rating: 4/5

Updated: February 19, 2023, 7:00 AM