Egypt's late president Gamal Abdel Nasser in 1968. The National
Egypt's late president Gamal Abdel Nasser in 1968. The National
Egypt's late president Gamal Abdel Nasser in 1968. The National
Egypt's late president Gamal Abdel Nasser in 1968. The National

In Egypt, Queen's death prompts soul-searching over colonial past


Hamza Hendawi
  • English
  • Arabic

In a grainy black-and-white clip, a defiant Gamal Abdel Nasser stood in front of several thousand supporters and recounted how the British media insulted him in reports about his military's involvement in Yemen’s civil war.

The video is from the height of Egypt’s anti-colonial fervour in the 1950s and 1960s.

“How dare they insult us when they know that our newspapers can also insult the queen and her prime minister?,” the late authoritarian leader boasted, to the crowd’s wild cheers.

“When the BBC says Abdel Nasser is a dog, we tell them 'you are all sons of 60 dogs'.”

The clip is one of the best surviving examples of the acrimony felt by Abdel Nasser and many Egyptians towards their country’s former colonial power and its symbolic head, Queen Elizabeth II, who was laid to rest on Monday.

  • King Charles III follows behind the coffin of Queen Elizabeth II, draped in the Royal Standard with the Imperial State Crown and the Sovereign's orb and sceptre on top, as it is carried out of Westminster Abbey after her state funeral. Reuters
    King Charles III follows behind the coffin of Queen Elizabeth II, draped in the Royal Standard with the Imperial State Crown and the Sovereign's orb and sceptre on top, as it is carried out of Westminster Abbey after her state funeral. Reuters
  • The ceremonial procession of the coffin of Queen Elizabeth travels down the Long Walk as it arrives at Windsor Castle for the Committal Service at St George's Chapel. AP
    The ceremonial procession of the coffin of Queen Elizabeth travels down the Long Walk as it arrives at Windsor Castle for the Committal Service at St George's Chapel. AP
  • Pall bearers carry the coffin into St. George's Chapel, in Windsor. AP
    Pall bearers carry the coffin into St. George's Chapel, in Windsor. AP
  • A Royal Guard stands by floral tributes at Windsor Castle. AFP
    A Royal Guard stands by floral tributes at Windsor Castle. AFP
  • The coffin of Queen Elizabeth is pulled on a gun carriage by Royal Navy sailors to Westminster Abbey. Getty Images
    The coffin of Queen Elizabeth is pulled on a gun carriage by Royal Navy sailors to Westminster Abbey. Getty Images
  • Prince William and Prince Harry follow the coffin of the queen after her state funeral in Westminster Abbey. AP
    Prince William and Prince Harry follow the coffin of the queen after her state funeral in Westminster Abbey. AP
  • Emma, the monarch's fell pony, stands as Queen Elizabeth's coffin passes at Windsor Castle. PA
    Emma, the monarch's fell pony, stands as Queen Elizabeth's coffin passes at Windsor Castle. PA
  • Members of the royal household stand with Queen Elizabeth's Corgis, Muick and Sandy, as they await the funeral cortege at St. George's Chapel, Windsor. AP
    Members of the royal household stand with Queen Elizabeth's Corgis, Muick and Sandy, as they await the funeral cortege at St. George's Chapel, Windsor. AP
  • Catherine, Princess of Wales, attends the state funeral service in London. AFP
    Catherine, Princess of Wales, attends the state funeral service in London. AFP
  • The coffin of Queen Elizabeth is pulled along The Mall following her funeral service in Westminster Abbey. AP
    The coffin of Queen Elizabeth is pulled along The Mall following her funeral service in Westminster Abbey. AP
  • Flowers thrown by the public lie on the hearse carrying the coffin as it arrives at Windsor Castle. AP
    Flowers thrown by the public lie on the hearse carrying the coffin as it arrives at Windsor Castle. AP
  • King Charles at the state funeral in London. Reuters
    King Charles at the state funeral in London. Reuters
  • People sleep before the funeral service at Westminster Abbey. AFP
    People sleep before the funeral service at Westminster Abbey. AFP
  • A giant screen honouring the late queen at Piccadilly Circus in London. EPA
    A giant screen honouring the late queen at Piccadilly Circus in London. EPA
  • King Charles looks towards the coffin of his mother at Westminster Abbey. Getty Images
    King Charles looks towards the coffin of his mother at Westminster Abbey. Getty Images
  • Meghan, Duchess of Sussex, sitting in a car as a British flag is reflected in its window. AFP
    Meghan, Duchess of Sussex, sitting in a car as a British flag is reflected in its window. AFP
  • Buckingham Palace household staff return through the gates of the palace after paying their respects. AFP
    Buckingham Palace household staff return through the gates of the palace after paying their respects. AFP
  • Staff Sergeant Yeoman Darren Fowler, right, and Captain Rebecca Cooper from the Royal Signals at the Elizabeth Tower, checking that Big Ben Chimes in time with gunfire during the state funeral procession. EPA
    Staff Sergeant Yeoman Darren Fowler, right, and Captain Rebecca Cooper from the Royal Signals at the Elizabeth Tower, checking that Big Ben Chimes in time with gunfire during the state funeral procession. EPA
  • King Charles salutes as he is driven past Wellington Arch in London. Getty Images
    King Charles salutes as he is driven past Wellington Arch in London. Getty Images
  • The London skyline is seen as the procession moves down The Mall. Getty Images
    The London skyline is seen as the procession moves down The Mall. Getty Images
  • The coffin of the queen is pulled on a gun carriage by Royal Navy sailors from Westminster Abbey. Getty Images
    The coffin of the queen is pulled on a gun carriage by Royal Navy sailors from Westminster Abbey. Getty Images
  • Princess Charlotte arrives by car ahead of the funeral in central London. AP
    Princess Charlotte arrives by car ahead of the funeral in central London. AP
  • The coffin is carried into St George's Chapel for the Committal Service, in Windsor Castle. AP
    The coffin is carried into St George's Chapel for the Committal Service, in Windsor Castle. AP
  • A woman cries in London's Hyde Park while watching the funeral service. AP
    A woman cries in London's Hyde Park while watching the funeral service. AP
  • Prince George looks towards his father Prince William during the Committal Service at St George's Chapel. Getty Images
    Prince George looks towards his father Prince William during the Committal Service at St George's Chapel. Getty Images
  • Queen Elizabeth's coffin is driven along the Long Walk towards Windsor Castle. Reuters
    Queen Elizabeth's coffin is driven along the Long Walk towards Windsor Castle. Reuters
  • People waiting along the route that the coffin will be pulled on a gun carriage in central London. AP
    People waiting along the route that the coffin will be pulled on a gun carriage in central London. AP
  • King Charles and the Queen Consort Camilla follow the coffin at St George's Chapel. AP
    King Charles and the Queen Consort Camilla follow the coffin at St George's Chapel. AP
  • The Royal State Hearse arrives at Windsor Castle. Getty Images
    The Royal State Hearse arrives at Windsor Castle. Getty Images
  • King Charles follows the State Gun Carriage as it carries the coffin at Westminster Abbey. PA
    King Charles follows the State Gun Carriage as it carries the coffin at Westminster Abbey. PA
  • Members of the public gather to see the coffin as it travels from Westminster Abbey to Wellington Arch in London. Getty Images
    Members of the public gather to see the coffin as it travels from Westminster Abbey to Wellington Arch in London. Getty Images
  • King Charles and members of the royal family follow behind the coffin as it is carried into Westminster Abbey. PA
    King Charles and members of the royal family follow behind the coffin as it is carried into Westminster Abbey. PA
  • The Imperial State Crown resting on the coffin. Getty Images
    The Imperial State Crown resting on the coffin. Getty Images
  • The hearse transporting the coffin is covered in flowers thrown by the public. AFP
    The hearse transporting the coffin is covered in flowers thrown by the public. AFP
  • The Bearer Party of The Queen's Company, 1st Battalion Grenadier Guards carries the coffin from Westminster Abbey. AFP
    The Bearer Party of The Queen's Company, 1st Battalion Grenadier Guards carries the coffin from Westminster Abbey. AFP

But in the years between her taking the throne in 1953 and her death in 2022, that acrimony, once strongly felt, morphed into nearly 4.9 billion Egyptian pounds worth of bilateral trade in 2020, billions more in investments, frequent joint military drills, cordial diplomatic relations and regular intelligence sharing.

In words that would have been unimaginable to his predecessor half a century ago, Egypt’s pragmatic president of eight years, Abdel Fattah El Sisi, has praised the queen and mourned her death.

“I offer my sincerest condolences in my name and on behalf of the Egyptian people to the royal family, the British government and the people of the United Kingdom on the death of Queen Elizabeth II, who led her country for many decades with extreme wisdom,” he wrote on Facebook.

And that was not all.

Egyptian President Abdel Fattah El Sisi (R) and Britain's King Charles III, then Prince Charles, in Cairo, Egypt, 18 November 2021. EPA
Egyptian President Abdel Fattah El Sisi (R) and Britain's King Charles III, then Prince Charles, in Cairo, Egypt, 18 November 2021. EPA

Mr El Sisi, who welcomed King Charles III and his wife Queen Consort Camilla in Egypt last November, reviewed regional and international issues, including climate change, with the new British monarch in a phone conversation on Saturday night.

Mr El Sisi, a former army general, sent his prime minister, Mustafa Madbouly, to attend the queen’s funeral in London on Monday.

Remembering the Suez crisis

The Egyptian leader’s reaction to the queen’s death is in deep contrast to the tumultuous days over 60 years ago when Egypt defended itself against a tripartite invasion by Britain, France and Israel in 1956 after Abdel Nasser nationalised the Suez Canal.

Commonly known as the Suez Crisis, the invasion, just three years after the queen's coronation, failed to regain control of the vital canal and has been widely interpreted as symbolising Britain's decline as a global power and the emergence of the US as its replacement.

At the time, a young and idealistic Queen Elizabeth was in the early years of her 70-year reign, sitting on the throne of a once-mighty but fast-waning empire. Meanwhile, Abdel Nasser was riding high on his popularity, boosted by his Arab nationalist and anti-western rhetoric.

He engineered the overthrow of the British-backed monarchy shortly after he led army officers in staging a 1952 coup and later negotiated the end of Britain’s 70-year occupation of Egypt.

Abdel Nasser went on to adopt socialist policies, sided with the Soviet bloc in the Cold War and become an authoritarian leader whose rule saw large-scale human rights abuses, the suppression of freedoms and a crushing defeat at the hands of Israel in the 1967 Arab-Israeli war.

While many Egyptians see British rule as an unmitigated evil, a significant minority remain indifferent or dismissive of the entire subject. British rule in Egypt displayed far less of the brutality shown in other parts of the empire, where the topic of the colonial legacy still ignites controversy and resentment.

Broadly speaking, the end of colonial rule and the legacy has faded from public memory over the last 50 years and it is rarely a topic of national conversation in Egypt.

  • April 21, 1926: Elizabeth, Duchess of York (1900-2002), gives birth to Princess Elizabeth Alexandra Mary Windsor, her first child and the future queen. Getty
    April 21, 1926: Elizabeth, Duchess of York (1900-2002), gives birth to Princess Elizabeth Alexandra Mary Windsor, her first child and the future queen. Getty
  • December 11, 1936. Elizabeth becomes heiress presumptive when her father becomes King George VI. Getty
    December 11, 1936. Elizabeth becomes heiress presumptive when her father becomes King George VI. Getty
  • November 20, 1947. Princess Elizabeth marries Phillip, Duke of Edinburgh. Getty
    November 20, 1947. Princess Elizabeth marries Phillip, Duke of Edinburgh. Getty
  • November 14, 1948: Princess Elizabeth gives birth to her eldest child Prince Charles. Getty
    November 14, 1948: Princess Elizabeth gives birth to her eldest child Prince Charles. Getty
  • August 18 1950: Elizabeth gives birth to her second child, Princess Anne. AFP
    August 18 1950: Elizabeth gives birth to her second child, Princess Anne. AFP
  • 1952. Princess Elizabeth ascends to the throne, learning of her ascension on a trip to Kenya with the Duke of Edinburgh on February 6. Getty
    1952. Princess Elizabeth ascends to the throne, learning of her ascension on a trip to Kenya with the Duke of Edinburgh on February 6. Getty
  • June 2,1953: Crowned Queen Elizabeth II by Archbishop of Canterbury Dr Geoffrey Fisher at Westminster Abbey. Getty
    June 2,1953: Crowned Queen Elizabeth II by Archbishop of Canterbury Dr Geoffrey Fisher at Westminster Abbey. Getty
  • February 19, 1960: Queen Elizabeth gives birth to her third child, Prince Andrew. Getty
    February 19, 1960: Queen Elizabeth gives birth to her third child, Prince Andrew. Getty
  • March 10, 1964. Queen Elizabeth II gives birth to her fourth and last child, Prince Edward. Getty
    March 10, 1964. Queen Elizabeth II gives birth to her fourth and last child, Prince Edward. Getty
  • May 18, 1965: Queen Elizabeth II with Paul Nevermann (1902 - 1979), the Mayor of Hamburg, in Hamburg during a an official trip to West Germany - her first state visit. Getty
    May 18, 1965: Queen Elizabeth II with Paul Nevermann (1902 - 1979), the Mayor of Hamburg, in Hamburg during a an official trip to West Germany - her first state visit. Getty
  • June 2, 1977: Livery-clad coachmen accompany the state coach bearing Queen Elizabeth II on her Silver Jubilee. Getty
    June 2, 1977: Livery-clad coachmen accompany the state coach bearing Queen Elizabeth II on her Silver Jubilee. Getty
  • June 29. 1981: Prince Charles And Princess Diana marry. Getty
    June 29. 1981: Prince Charles And Princess Diana marry. Getty
  • June 21, 1982: Diana gives birth to Prince William. Getty
    June 21, 1982: Diana gives birth to Prince William. Getty
  • September 16, 1984: Diana gives birth to her second child with Prince Charles, Prince Harry. Getty
    September 16, 1984: Diana gives birth to her second child with Prince Charles, Prince Harry. Getty
  • November 20 1992: Flames rip through private apartments in the east wing of Windsor Castle. AFP
    November 20 1992: Flames rip through private apartments in the east wing of Windsor Castle. AFP
  • September 1, 1997: Diana dies after a car crash in Paris, sending the UK and world into shock. AFP
    September 1, 1997: Diana dies after a car crash in Paris, sending the UK and world into shock. AFP
  • November 20, 1997: The Queen and Prince Philip celebrate their Golden Wedding Anniversary at Westminster Abbey. Getty
    November 20, 1997: The Queen and Prince Philip celebrate their Golden Wedding Anniversary at Westminster Abbey. Getty
  • June 4, 2002: The Queen and her husband the Duke of Edinburgh wave to well-wishers, as they ride the Gold State Coach from Buckingham Palace to St Paul's Cathedral in London, for a service of thanksgiving to celebrate her Golden Jubilee. AP
    June 4, 2002: The Queen and her husband the Duke of Edinburgh wave to well-wishers, as they ride the Gold State Coach from Buckingham Palace to St Paul's Cathedral in London, for a service of thanksgiving to celebrate her Golden Jubilee. AP
  • 2007: Queen Elizabeth becomes oldest UK monarch on her actual birthday of April 21, and celebrates on her sovereign birthday of June 16 during the annual Trooping the Colour Parade. Getty
    2007: Queen Elizabeth becomes oldest UK monarch on her actual birthday of April 21, and celebrates on her sovereign birthday of June 16 during the annual Trooping the Colour Parade. Getty
  • April 29, 2011: The Queen's oldest grandchild Prince William, Duke of Cambridge and Catherine, Duchess of Cambridge marry. Getty
    April 29, 2011: The Queen's oldest grandchild Prince William, Duke of Cambridge and Catherine, Duchess of Cambridge marry. Getty
  • 2012: Queen celebrates her diamond jubilee, which included a cameo in the London 2012 Olympics alongside actor Daniel Craig in his guise as James Bond. Getty
    2012: Queen celebrates her diamond jubilee, which included a cameo in the London 2012 Olympics alongside actor Daniel Craig in his guise as James Bond. Getty
  • September 9, 2015. Queen Elizabeth II becomes the longest reigning monarch in British history. Getty
    September 9, 2015. Queen Elizabeth II becomes the longest reigning monarch in British history. Getty
  • June 11, 2016 . Queen Elizabeth celebrates her 90th birthday. Getty Image
    June 11, 2016 . Queen Elizabeth celebrates her 90th birthday. Getty Image
  • February 5, 2017: Queen Elizabeth becomes the first British monarch to reach their sapphire jubilee. Getty
    February 5, 2017: Queen Elizabeth becomes the first British monarch to reach their sapphire jubilee. Getty
  • May 19, 2018: Grandson Prince Harry, Duke of Sussex and Megahn Markle, The Duchess of Sussex marry at St George's Chapel at Windsor Castle. Getty
    May 19, 2018: Grandson Prince Harry, Duke of Sussex and Megahn Markle, The Duchess of Sussex marry at St George's Chapel at Windsor Castle. Getty
  • April 9, 2021: Queen Elizabeth's husband Prince Philip dies months short of his 100th birthday. Getty
    April 9, 2021: Queen Elizabeth's husband Prince Philip dies months short of his 100th birthday. Getty
  • June 2022: Queen Elizabeth II and Paddington Bear have cream tea at Buckingham Palace as part of celebrations for her platinum jubilee. Getty
    June 2022: Queen Elizabeth II and Paddington Bear have cream tea at Buckingham Palace as part of celebrations for her platinum jubilee. Getty

Nevertheless, her death has revived a small-scale conversation about the memory of those days of mutual hostility in the 1950s and 1960s. There has also been a debate among social media users, academics and commentators on the queen’s legacy.

On the face of it, a debate focused on whether she is to blame for staying silent on some of imperial Britain’s misdeeds seems academic now, or even irrelevant. But others say it's important to reckon with the past even if it's not possible to change it.

“History will always be with us,” said Mohamed Anis Salem, a retired Egyptian diplomat who closely follows British political and social trends.

“It’s not going anywhere. We should study and document history, but never be held hostage by the past

Now a member of the Egyptian Council for Foreign Affairs — a Cairo-based think tank — Mr Salem sees plenty of common ground that has emerged between the two nations over the years, with both countries functioning as magnets for education and the arts.

“But there’s also that approach by those who still have a [axe] to grind and want to relive the past and re-fight its battles,” he said.

HA Hellyer, a fellow at Cambridge university’s faculty of Asian and Middle Eastern studies, noted the diversity of reactions in Egypt to the queen’s death. The late sovereign could not be held responsible for the British government’s policies in Egypt during her reign, he said.

“But, given all the symbolism around the queen’s role as monarch, it’s not very surprising that many people do indeed do so,” he said. “I can understand that, even as a Brit, and I don’t think anyone should be so enraged by it. It goes with the territory.”

Mr Hellyer explains that those moved or saddened by the queen’s death are primarily western-educated Egyptians whose connection to the West has led them to relate to the queen as a contemporary figure of modernity.

“Ultimately, the queen’s passing doesn’t impact Egypt one way or another … it’s fundamentally a very British affair even if, externally, people show a lot about themselves in terms of how they do or do not react to it,” he said.

While some online have held her up as an icon of unity or good governance, Egyptian-born novelist and political analyst Shady Lewis Botros has posted extensively on Facebook against such reverence.

A dual British-Egyptian national, Mr Botros has established himself as a harsh critic of what he sees as the West’s condescending attitude towards people in developing countries, like Egyptians, or the reluctance of western nations to own up to their colonial crimes.

“I don’t see the reaction of Egyptians to the queen’s death as relevant to British colonial rule of Egypt,” he said.

“Rather, their reaction is related to intense and popularised globalisation in which the queen is removed from politics and historical context.”

Fight card

Preliminaries:

Nouredine Samir (UAE) v Sheroz Kholmirzav (UZB); Lucas Porst (SWE) v Ellis Barboza (GBR); Mouhmad Amine Alharar (MAR) v Mohammed Mardi (UAE); Ibrahim Bilal (UAE) v Spyro Besiri (GRE); Aslamjan Ortikov (UZB) v Joshua Ridgwell (GBR)

Main card:

Carlos Prates (BRA) v Dmitry Valent (BLR); Bobirjon Tagiev (UZB) v Valentin Thibaut (FRA); Arthur Meyer (FRA) v Hicham Moujtahid (BEL); Ines Es Salehy (BEL) v Myriame Djedidi (FRA); Craig Coakley (IRE) v Deniz Demirkapu (TUR); Artem Avanesov (ARM) v Badreddine Attif (MAR); Abdulvosid Buranov (RUS) v Akram Hamidi (FRA)

Title card:

Intercontinental Lightweight: Ilyass Habibali (UAE) v Angel Marquez (ESP)

Intercontinental Middleweight: Amine El Moatassime (UAE) v Francesco Iadanza (ITA)

Asian Featherweight: Zakaria El Jamari (UAE) v Phillip Delarmino (PHI)

Polarised public

31% in UK say BBC is biased to left-wing views

19% in UK say BBC is biased to right-wing views

19% in UK say BBC is not biased at all

Source: YouGov

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

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Closing the loophole on sugary drinks

As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.

The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
 

Not taxed:

Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.

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How to join and use Abu Dhabi’s public libraries

• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.

• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.

• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.

• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.

• For more information visit the library network's website.

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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

Healthy tips to remember

Here, Dr Mohamed El Abiary, paediatric consultant at Al Zahra Hospital Dubai, shares some advice for parents whose children are fasting during the holy month of Ramadan:

Gradual fasting and golden points - For children under the age of 10, follow a step-by-step approach to fasting and don't push them beyond their limits. Start with a few hours fasting a day and increase it to a half fast and full fast when the child is ready. Every individual's ability varies as per the age and personal readiness. You could introduce a points system that awards the child and offers them encouragement when they make progress with the amount of hours they fast

Why fast? - Explain to your child why they are fasting. By shedding light on the importance of abstaining from food and drink, children may feel more encouraged to give it there all during the observance period. It is also a good opportunity to teach children about controlling urges, doing good for others and instilling healthy food habits

Sleep and suhoor - A child needs adequate sleep every night - at least eight hours. Make sure to set a routine early bedtime so he/she has sufficient time to wake up for suhoor, which is an essential meal at the beginning of the day

Good diet - Nutritious food is crucial to ensuring a healthy Ramadan for children. They must refrain from eating too much junk food as well as canned goods and snacks and drinks high in sugar. Foods that are rich in nutrients, vitamins and proteins, like fruits, fresh meats and vegetables, make for a good balanced diet

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Updated: September 20, 2022, 2:44 PM