• Health Minister Firass Abiad, a gastrointestinal surgeon, is the chairman of the board of directors of Lebanon’s largest hospital, the Rafik Hariri Hospital. Photo: NNA
    Health Minister Firass Abiad, a gastrointestinal surgeon, is the chairman of the board of directors of Lebanon’s largest hospital, the Rafik Hariri Hospital. Photo: NNA
  • Minister of Administrative Development Najla Riachi is the only woman in the Cabinet and has served in a number of diplomatic positions, including as Lebanon’s permanent representative to the UN from 2007 to 2017. Photo: NNA
    Minister of Administrative Development Najla Riachi is the only woman in the Cabinet and has served in a number of diplomatic positions, including as Lebanon’s permanent representative to the UN from 2007 to 2017. Photo: NNA
  • Foreign Affairs Minister Abdallah Bou Habib served as Lebanon’s ambassador to the US between 1983 and 1990 and has worked for the Wold Bank. Photo: NNA
    Foreign Affairs Minister Abdallah Bou Habib served as Lebanon’s ambassador to the US between 1983 and 1990 and has worked for the Wold Bank. Photo: NNA
  • Interior Minister Bassam Al Mawla was a judge of the Chamber of First Instance in Beirut before heading the North Lebanon criminal court. Photo: NNA
    Interior Minister Bassam Al Mawla was a judge of the Chamber of First Instance in Beirut before heading the North Lebanon criminal court. Photo: NNA
  • Social Affairs Minister Hector Hajjar has worked for NGOs including Caritas and 'Risala Assalam' which supports people with special needs. Photo: NNA
    Social Affairs Minister Hector Hajjar has worked for NGOs including Caritas and 'Risala Assalam' which supports people with special needs. Photo: NNA
  • Economy Minister Amin Salam is a corporate lawyer and economist with a degree in leadership and management from the Harvard Kennedy School. Photo: NNA
    Economy Minister Amin Salam is a corporate lawyer and economist with a degree in leadership and management from the Harvard Kennedy School. Photo: NNA
  • Agriculture Minister Abbas Al Hajj Hassan is a former journalist who worked at France 24 in Paris. He studied law and political science in France. Photo: NNA
    Agriculture Minister Abbas Al Hajj Hassan is a former journalist who worked at France 24 in Paris. He studied law and political science in France. Photo: NNA
  • Defence Minister Maurice Salem served as the army's head of military medicine until his retirement at the rank of brigadier in 2012. Photo: NNA
    Defence Minister Maurice Salem served as the army's head of military medicine until his retirement at the rank of brigadier in 2012. Photo: NNA
  • Minister of the Displaced Issam Sharafeddine is a pharmacist by training who branched out into the business world in the 1990s when he started producing soaps, cosmetics and cleaning products. Photo: NNA
    Minister of the Displaced Issam Sharafeddine is a pharmacist by training who branched out into the business world in the 1990s when he started producing soaps, cosmetics and cleaning products. Photo: NNA
  • Information Minister George Kordahi worked as a journalist for MBC FM Radio in London and Lebanese television channel LBC. He is also a goodwill ambassador for the UN Environment Programme. Photo: NNA
    Information Minister George Kordahi worked as a journalist for MBC FM Radio in London and Lebanese television channel LBC. He is also a goodwill ambassador for the UN Environment Programme. Photo: NNA
  • Public Works and Transport Minister Ali Hamieh holds a PhD in electronics and optical communications from the University of Western Brittany in France. He is a lecturer at a number of local universities. Photo: NNA
    Public Works and Transport Minister Ali Hamieh holds a PhD in electronics and optical communications from the University of Western Brittany in France. He is a lecturer at a number of local universities. Photo: NNA
  • Energy Minister Walid Fayyad is managing director of the Mena division at international consulting firm Partners in Performance. Photo: NNA
    Energy Minister Walid Fayyad is managing director of the Mena division at international consulting firm Partners in Performance. Photo: NNA
  • Tourism Minister Walid Nassar has worked as a consultant for Lebanon’s participation in Expo 2020 Dubai. Photo: NNA
    Tourism Minister Walid Nassar has worked as a consultant for Lebanon’s participation in Expo 2020 Dubai. Photo: NNA
  • Environment Minister Nasser Yassin is the current director of the Crisis Observatory at the American University of Beirut. Photo: NNA
    Environment Minister Nasser Yassin is the current director of the Crisis Observatory at the American University of Beirut. Photo: NNA
  • Labour Minister Moustafa Bayram is one of Hezbollah’s ministers in the Cabinet. He was appointed head legal observer in the audit department of the Council of Ministers in 1998. Photo: NNA
    Labour Minister Moustafa Bayram is one of Hezbollah’s ministers in the Cabinet. He was appointed head legal observer in the audit department of the Council of Ministers in 1998. Photo: NNA
  • Sports and Youth Minister George Kallas has held a number of administrative positions in Lebanese newspapers and universities and as a lecturer at the faculty of documentation and information at the Lebanese University. Photo: NNA
    Sports and Youth Minister George Kallas has held a number of administrative positions in Lebanese newspapers and universities and as a lecturer at the faculty of documentation and information at the Lebanese University. Photo: NNA
  • Education Minister Abbas Halabi is a former judge and vice chairman of the board of directors and legal counsel at Lebanese bank BBAC and holds a degree in French and Lebanese law from Saint Joseph University in Beirut. He is vice president of the Lebanese National Commission for Unesco. Photo: Unesco
    Education Minister Abbas Halabi is a former judge and vice chairman of the board of directors and legal counsel at Lebanese bank BBAC and holds a degree in French and Lebanese law from Saint Joseph University in Beirut. He is vice president of the Lebanese National Commission for Unesco. Photo: Unesco
  • Justice Minister Henry Khoury is the former head of the State Shura Council. Photo: NNA
    Justice Minister Henry Khoury is the former head of the State Shura Council. Photo: NNA
  • Industry Minister George Boujikian is a businessman who has founded several Lebanese companies including pharmaceutical companies Technoline and BioDiamond Middle East. He holds both Lebanese and Canadian citizenship. Photo: NNA
    Industry Minister George Boujikian is a businessman who has founded several Lebanese companies including pharmaceutical companies Technoline and BioDiamond Middle East. He holds both Lebanese and Canadian citizenship. Photo: NNA

Who is in the new Lebanese Cabinet?


  • English
  • Arabic

Prime Minister-designate Najib Mikati formed a government of 24 ministers on Friday, exactly one year after his predecessor Hassan Diab resigned in the wake of a deadly blast at Beirut port.

The past year has been marred by political wrangling between Lebanon's sectarian political parties, which have been widely accused of prioritising their interests over the population's.

The country's worst economic crisis, which came to a head in late 2019, stems from decades of corruption in the state and unsustainable financing. The local currency has lost more than 90 per cent of its value and the UN believes about 80 per cent of the population lives in poverty.

The Cabinet includes 12 Christians and 12 Muslims in line with Lebanon's sectarian politics. The Prime Minister is always Sunni Muslim, the President Christian Maronite, and the Parliament Speaker Shiite Muslim. There is only one woman among the ministers.

Lebanon's new Cabinet

Prime Minister: Najib Mikati

Head of his own political party, the Azm Movement

Two-time Prime Minister Najib Mikati is one of Lebanon’s most successful businessmen. Forbes estimates Mr Mikati’s fortune to reach $2.9 billion.

He was picked on July 26 to form a Cabinet after veteran politician Saad Hariri stepped down on July 16, months after diplomat Mustapha Adib also failed to form a government on September 26.

Mr Mikati has previously said he would seek to restart negotiations with the IMF once his government was formed. In his speech on Friday, he vowed to hold next year’s elections on time and promised a “governmental plan to rescue the country”.

Deputy Prime Minister: Saadeh Al Shami

Chosen by: the Syrian Social Nationalist Party

Mr Al Shami was Middle East technical assistance regional office director at the IMF from 2008 to 2013 and worked at the IMF for around two decades, an IMF spokesperson told The National.

Additionally, Lebanese newspaper Al Akhbar previously reported that Mr Al Shami served for five years as the chairman of the Lebanon's Capital Markets Authority.

Foreign Minister: Abdallah Bou Habib

Chosen by: Najib Mikati / former PM Saad Hariri, close to President Michel Aoun

A former World Bank economist with a doctorate in economics from Vanderbilt University in Nashville, Tennessee, Mr Bou Habib served as Lebanon’s ambassador to Washington between 1983 and 1990 - when President Ronald Reagan elected to withdraw US Marines from the country - Lebanon's state-run National News Agency said.

Mr Bou Habib returned to the World Bank in 1992 as an adviser to the head of the MENA regional communications department.

Mr Bou Habib founded the Issam Fares Institute in 2007, a Beirut based think tank. He also headed the office of former deputy prime minister Issam Fares, with whom he was very close.

Interior Minister: Bassam Mawlawi

Chosen by: former PM Saad Hariri

Mr Mawla was a judge of the Chamber of First Instance in Beirut before heading the North Lebanon criminal court, the NNA said.

Defence Minister: Maurice Salem

Chosen by: President Michel Aoun

Born in the town of Kfarshima south-east of Beirut in 1954, Mr Salem joined the military college in 1972, eventually graduating into the artillery corps at the rank of lieutenant, said the NNA.

His final position in the army was Head of Military medicine, until his retirement at the rank of brigadier in 2012. His time in the military included a period of study at the US staff college at Fort Leavenworth.

  • Lebanon's Prime Minister Najib Mikati gestures as he speaks to the press after meeting President Michel Aoun at the presidential palace in Baabda. Reuters
    Lebanon's Prime Minister Najib Mikati gestures as he speaks to the press after meeting President Michel Aoun at the presidential palace in Baabda. Reuters
  • President Michel Aoun meets Parliament Speaker Nabih Berri and Prime Minister-designate Najib Mikati at the presidential palace in Baabda before the announcement of the formation of a new government under Mr Mikati. Dalati and Nohra / AFP
    President Michel Aoun meets Parliament Speaker Nabih Berri and Prime Minister-designate Najib Mikati at the presidential palace in Baabda before the announcement of the formation of a new government under Mr Mikati. Dalati and Nohra / AFP
  • Mr Aoun (L) and Mr Mikati before the announcement of the formation of a new Lebanese government ending a 13-month vacancy. Dalati and Nohra / AFP
    Mr Aoun (L) and Mr Mikati before the announcement of the formation of a new Lebanese government ending a 13-month vacancy. Dalati and Nohra / AFP
  • Lebanese Prime Minister Najib Mikat attends Friday prayers at a mosque in downtown Beirut. AP
    Lebanese Prime Minister Najib Mikat attends Friday prayers at a mosque in downtown Beirut. AP
  • Najib Mikati arriving at the presidential palace in Baabda, Lebanon. Reuters
    Najib Mikati arriving at the presidential palace in Baabda, Lebanon. Reuters
  • Lebanese Speaker of the Parliament Nabih Berri arrives at the presidential palace in Baabda. Reuters
    Lebanese Speaker of the Parliament Nabih Berri arrives at the presidential palace in Baabda. Reuters
  • The government palace in Beirut, Lebanon. Reuters
    The government palace in Beirut, Lebanon. Reuters
  • Protesters in Beirut.
    Protesters in Beirut.
  • Anti-government protesters during a demonstration outside the French embassy in Beirut, Lebanon. EPA
    Anti-government protesters during a demonstration outside the French embassy in Beirut, Lebanon. EPA
  • Demonstrators with placards appealing to French President Emmanuel Macron. EPA
    Demonstrators with placards appealing to French President Emmanuel Macron. EPA
  • Protesters outside the French embassy in Beirut, Lebanon. EPA
    Protesters outside the French embassy in Beirut, Lebanon. EPA

Finance Minister: Youssef Khalil

Chosen by: Parliament Speaker Nabih Berri, head of political party the Amal Movement

Mr Khalil is the director of the Lebanese central bank’s Financial Operations Department. The website of the Lebanese microfinance association, over which he presides, says that he obtained a doctorate in France from the Centre of Studies and Research in International Development and joined the central bank in 1982 as an economist.

Justice Minister: Henry Khoury

Chosen by: President Michel Aoun

A retired judge, Mr Khoury is the former head of the State Shura Council, Lebanese radio station Voix du Liban said.

Economy Minister: Amin Salam

Chosen by: Najib Mikati

Mr Salam is a corporate lawyer and economist with a degree in leadership and management from the Harvard Kennedy School, the NNA said. He is a former vice-president for business development of the National-US Arab Chamber of Commerce.

Health Minister: Firass Abiad

Chosen by: Saad Hariri

A gastrointestinal surgeon, Mr Abiad has been the chairman of the board of directors of Lebanon’s largest hospital, the Rafic Hariri Hospital, since 2015. Mr Abiad studied at the American University of Beirut, where he obtained an MBA in 2013.

Mr Abiad shot into public consciousness as the face of Lebanon’s response to the coronavirus pandemic.

A recent profile in Slate magazine called him “Lebanon’s version of Anthony Fauci: a medical professional who offers data-driven assessments of the course of the pandemic at a time when many government officials seem asleep at the wheel”.

Environment Minister: Nasser Yassin

Chosen by: Saad Hariri

Mr Yassin is the current director of the crisis observatory at the American University of Beirut. The NNA said he obtained a doctorate in planning sciences from University College London in 2008 and directed the Issam Fares Foundation for public policy and international relations at AUB from 2019-2020.

Public Works and Transport Minister: Ali Hamieh

Chosen by: Hezbollah

Born in the village of Taraya in east Lebanon in 1977, Mr Hamieh holds a PhD in electronics and optical communications from the University of Western Brittany in France, the NNA said. He is a lecturer at a number of local universities.

Agriculture Minister: Abbas Al Hajj Hassan

Chosen by: Amal Movement

Born in 1975 in the town of Chaat in the region of Baalbek, Mr Hajj Hassan is a former journalist who previously worked at France 24 in Paris. He studied law and political science in France, the NNA said.

Labour Minister: Moustafa Bayram

Chosen by: Hezbollah

Mr Bayram has a diploma in public law, and a master's degree in financial law from the Islamic University, the NNA said. Born in 1972, he was appointed head legal observer in the audit department of the Council of Ministers in 1998.

Education Minister: Abbas Halabi

Chosen by: Walid Joumblatt, head of the Progressive Socialist Party

Mr Halabi’s biography states that he is a former judge and vice-chairman of the board of directors and legal counsel at Lebanese bank BBAC and holds a degree in French and Lebanese Law from Saint Joseph University in Beirut. He is vice-president of the Lebanese National Commission for Unesco.

Minister of the Displaced: Issam Sharafeddine

Chosen by: Talal Arslan, head of the Lebanese Democratic Party

Born in the town of Aley in 1954, Mr Sharafeddine is a trained pharmacist who branched out into the business world in the 1990s when he started producing soaps, cosmetics and cleaning products, the NNA said.

He is a co-founder of beauty company Sharafeddine Industrial Laboratories and an adviser to Druze politician Talal Arslan, an opponent to Lebanon’s veteran Druze leader Walid Joumblatt, since 1991.

Information Minister: George Qordahi

Chosen by: Christian political party Marada

Born in 1950, Mr Qordahi, a prominent TV personnality, holds a bachelor’s degree in law and political science from the Lebanese University, the NNA said. He worked as a journalist for MBC FM Radio in London and Lebanese television channel LBC. He has been awarded the title of Goodwill Ambassador for the United Nations Environment Organisation.

Social Affairs: Hector Hajjar

Chosen by: President Michel Aoun

Born in 1965, Mr Hajjar holds a doctorate in dentistry from the Lebanese University, the NNA said. He has worked in NGOs including Caritas and Risala Assalam, which supports people with special needs.

Energy Minister: Walid Fayyad

Chosen by: President Michel Aoun

Mr Fayyad holds a master's in civil and environmental engineering from MIT, the NNA said. He has been managing director of the MENA division at international consulting firm Partners in Performance since 2019.

Tourism Minister: Walid Nassar

Chosen by: President Michel Aoun

Born in the coastal town of Jbeil in 1968, Mr Nassar studied engineering at Beirut’s Saint Joseph University. The NNA describes him as a “founder of several companies in Lebanon and Saudi Arabia in the fields of engineering, contracting and project management”.

He recently worked as a consultant for Lebanon’s participation in the Expo 2020 Dubai.

Administrative Development: Najla Riachi

Independent

Born in the village of Khenshara in the mountains north-east of Beirut, Ms Riachi is the only woman in Mr Mikati’s Cabinet.

Ms Riachi has served in a number of diplomatic positions, including as Lebanon’s permanent representative to the United Nations from 2007 to 2017, the NNA said. She holds two bachelor's degrees from Lebanon’s Saint Joseph University in political and administrative sciences, as well as in history and geography. She directed the office of Lebanon’s minister of foreign affairs from 2012 to 2020.

Sports and Youth: George Kallas

Independent

Born in 1953, Brig Gen Kallas has held a number of administrative positions in Lebanese newspapers and universities, including editor of local daily Annahar’s culture pages and lecturer at the faculty of documentation and information at the Lebanese University, the NNA said.

Industry Minister: George Boujikian

Chosen by: Armenian political party Tashnag

Born in 1965 in the city of Zahle, Mr Boujikian is a businessman who has founded several Lebanese companies according to the NNA, including pharmaceutical companies Technoline and BioDiamond Middle East. He holds both Lebanese and Canadian citizenship.

Telecommunications Minister: Johnny Corm

Chosen by: Marada

Mr Corm has been the director of General Paint, a Lebanese company which specialises in automotive coating, for the past two decades, said the NNA. Born in 1966, he holds an MBA from West Virginia University in the US.

Culture Minister: Mohammad Mortada

Chosen by : Amal

Born in 1972, Mr Mortada is a judge who currently heads the Mount Lebanon criminal court, according to the NNA. Between 2009 and 2018, he was twice a member of the Supreme Judicial Council, an ten-member administrative body which approves the appointment of judges amongst others.

Country-size land deals

US interest in purchasing territory is not as outlandish as it sounds. Here's a look at some big land transactions between nations:

Louisiana Purchase

If Donald Trump is one who aims to broker "a deal of the century", then this was the "deal of the 19th Century". In 1803, the US nearly doubled in size when it bought 2,140,000 square kilometres from France for $15 million.

Florida Purchase Treaty

The US courted Spain for Florida for years. Spain eventually realised its burden in holding on to the territory and in 1819 effectively ceded it to America in a wider border treaty. 

Alaska purchase

America's spending spree continued in 1867 when it acquired 1,518,800 km2 of  Alaskan land from Russia for $7.2m. Critics panned the government for buying "useless land".

The Philippines

At the end of the Spanish-American War, a provision in the 1898 Treaty of Paris saw Spain surrender the Philippines for a payment of $20 million. 

US Virgin Islands

It's not like a US president has never reached a deal with Denmark before. In 1917 the US purchased the Danish West Indies for $25m and renamed them the US Virgin Islands.

Gwadar

The most recent sovereign land purchase was in 1958 when Pakistan bought the southwestern port of Gwadar from Oman for 5.5bn Pakistan rupees. 

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The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 240hp at 5,500rpm

Torque: 390Nm at 3,000rpm

Transmission: eight-speed auto

Price: from Dh122,745

On sale: now

The%20specs
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COMPANY PROFILE
Name: Airev
Started: September 2023
Founder: Muhammad Khalid
Based: Abu Dhabi
Sector: Generative AI
Initial investment: Undisclosed
Investment stage: Series A
Investors: Core42
Current number of staff: 47
 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

The Bio

Name: Lynn Davison

Profession: History teacher at Al Yasmina Academy, Abu Dhabi

Children: She has one son, Casey, 28

Hometown: Pontefract, West Yorkshire in the UK

Favourite book: The Alchemist by Paulo Coelho

Favourite Author: CJ Sansom

Favourite holiday destination: Bali

Favourite food: A Sunday roast

Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
  • Stay invested: Time in the market, not timing the market, is critical to long-term gains.
  • Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
  • Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
 
 
Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

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Result

Arsenal 4
Monreal (51'), Ramsey (82'), Lacazette 85', 89')

West Ham United 1
Arnautovic (64')

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

The specs: 2018 Mercedes-AMG C63 S Cabriolet

Price, base: Dh429,090

Engine 4.0-litre twin-turbo V8

Transmission Seven-speed automatic

Power 510hp @ 5,500rpm

Torque 700Nm @ 1,750rpm

Fuel economy, combined 9.2L / 100km

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Essentials

The flights
Emirates, Etihad and Malaysia Airlines all fly direct from the UAE to Kuala Lumpur and on to Penang from about Dh2,300 return, including taxes. 
 

Where to stay
In Kuala Lumpur, Element is a recently opened, futuristic hotel high up in a Norman Foster-designed skyscraper. Rooms cost from Dh400 per night, including taxes. Hotel Stripes, also in KL, is a great value design hotel, with an infinity rooftop pool. Rooms cost from Dh310, including taxes. 


In Penang, Ren i Tang is a boutique b&b in what was once an ancient Chinese Medicine Hall in the centre of Little India. Rooms cost from Dh220, including taxes.
23 Love Lane in Penang is a luxury boutique heritage hotel in a converted mansion, with private tropical gardens. Rooms cost from Dh400, including taxes. 
In Langkawi, Temple Tree is a unique architectural villa hotel consisting of antique houses from all across Malaysia. Rooms cost from Dh350, including taxes.

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

Race card

5pm: Handicap (PA) Dh80,000 (Turf) 1,600m; 5.30pm: Maiden (PA) Dh80,000 (T) 1,400m

6pm: Handicap (PA) Dh80,000 (T) 1,400m; 6.30pm: Handicap (PA) Dh80,000 (T) 1,200m

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m

7.30pm: Handicap (TB) Dh100,000 (PA) 1,400m

Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

Facebook | Our website | Instagram

 

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.

From Europe to the Middle East, economic success brings wealth - and lifestyle diseases

A rise in obesity figures and the need for more public spending is a familiar trend in the developing world as western lifestyles are adopted.

One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait,  Qatar and Oman – and second on the list in Bahrain.

In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.

The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.

And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.

 

The Internet
Hive Mind
four stars

Brief scores:

Manchester United 4

Young 13', Mata 28', Lukaku 42', Rashford 82'

Fulham 1

Kamara 67' (pen),

Red card: Anguissa (68')

Man of the match: Juan Mata (Man Utd)

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

UAE currency: the story behind the money in your pockets

W.
Wael Kfoury
(Rotana)

MATCH INFO

Fulham 0

Aston Villa 3 (Grealish 4', Hourihane 15', Mings 48')

Man of the match: Jack Grealish (Aston Villa)

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%203.0-litre%20six-cylinder%20turbo%20(BMW%20B58)%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20340hp%20at%206%2C500rpm%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20500Nm%20from%201%2C600-4%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20ZF%208-speed%20auto%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%204.2sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20267kph%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh462%2C189%3Cbr%3E%3Cstrong%3EWarranty%3A%3C%2Fstrong%3E%2030-month%2F48%2C000k%3C%2Fp%3E%0A
Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

What is graphene?

Graphene is extracted from graphite and is made up of pure carbon.

It is 200 times more resistant than steel and five times lighter than aluminum.

It conducts electricity better than any other material at room temperature.

It is thought that graphene could boost the useful life of batteries by 10 per cent.

Graphene can also detect cancer cells in the early stages of the disease.

The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.

FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Disclaimer

Director: Alfonso Cuaron 

Stars: Cate Blanchett, Kevin Kline, Lesley Manville 

Rating: 4/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Dual%20synchronous%20electric%20motors%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E660hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C100Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E488km-560km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh850%2C000%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EOctober%3C%2Fp%3E%0A
RESULTS
%3Cp%3E5pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(Turf)%202%2C200m%3Cbr%3EWinner%3A%20RB%20Sarab%2C%20Allaia%20Tiar%20(jockey)%2C%20Khalifa%20Al%20Neyadi%20(trainer)%3C%2Fp%3E%0A%3Cp%3E5.30pm%3A%20Mamsha%20Alkhair%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Mutaqadim%2C%20Ray%20Dawson%2C%20Ibrahim%20Al%20Hadhrami%3C%2Fp%3E%0A%3Cp%3E6pm%3A%20Emirates%20Fillies%20Classic%20%E2%80%93%20Prestige%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Almotajalliah%2C%20Ray%20Dawson%2C%20Ibrahim%20Al%20Hadhrami%3C%2Fp%3E%0A%3Cp%3E6.30pm%3A%20Emirates%20Colts%20Classic%20%E2%80%93%20Prestige%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Fadwaan%2C%20Antonio%20Fresu%2C%20Ahmed%20Al%20Mehairbi%3C%2Fp%3E%0A%3Cp%3E7pm%3A%20The%20President%E2%80%99s%20Cup%20%E2%80%93%20Group%201%20(PA)%20Dh2%2C500%2C000%20(T)%202%2C200m%3Cbr%3EWinner%3A%20Mujeeb%2C%20Richard%20Mullen%2C%20Salem%20Al%20Ketbi%3C%2Fp%3E%0A%3Cp%3E7.30pm%3A%20The%20President%E2%80%99s%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C400m%3Cbr%3EWinner%3A%20Western%20Writer%2C%20Richard%20Mullen%2C%20Bhupat%20Seemar%3C%2Fp%3E%0A
French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

Specs

Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

Four tips to secure IoT networks

Mohammed Abukhater, vice president at FireEye in the Middle East, said:

- Keep device software up-to-date. Most come with basic operating system, so users should ensure that they always have the latest version

- Besides a strong password, use two-step authentication. There should be a second log-in step like adding a code sent to your mobile number

- Usually smart devices come with many unnecessary features. Users should lock those features that are not required or used frequently

- Always create a different guest network for visitors

Updated: September 17, 2021, 9:18 AM