• 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.

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

FIXTURES (all times UAE)

Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)

Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Defending champions

World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

The specs

Engine: Dual 180kW and 300kW front and rear motors

Power: 480kW

Torque: 850Nm

Transmission: Single-speed automatic

Price: From Dh359,900 ($98,000)

On sale: Now

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Habib El Qalb

Assi Al Hallani

(Rotana)

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Envi%20Lodges%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3ESeptember%202021%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Noelle%20Homsy%20and%20Chris%20Nader%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%0D%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Hospitality%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%20to%2015%0D%3Cbr%3E%3Cstrong%3EStage%20of%20investment%3A%20%3C%2Fstrong%3ESeries%20A%3C%2Fp%3E%0A
SQUADS

South Africa:
JP Duminy (capt), Hashim Amla, Farhaan Behardien, Quinton de Kock (wkt), AB de Villiers, Robbie Frylinck, Beuran Hendricks, David Miller, Mangaliso Mosehle (wkt), Dane Paterson, Aaron Phangiso, Andile Phehlukwayo, Dwaine Pretorius, Tabraiz Shamsi

Bangladesh
Shakib Al Hasan (capt), Imrul Kayes, Liton Das (wkt), Mahmudullah, Mehidy Hasan, Mohammad Saifuddin, Mominul Haque, Mushfiqur Rahim (wkt), Nasir Hossain, Rubel Hossain, Sabbir Rahman, Shafiul Islam, Soumya Sarkar, Taskin Ahmed

Fixtures
Oct 26: Bloemfontein
Oct 29: Potchefstroom

About Housecall

Date started: July 2020

Founders: Omar and Humaid Alzaabi

Based: Abu Dhabi

Sector: HealthTech

# of staff: 10

Funding to date: Self-funded

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%20turbo%20and%203.6-litre%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20automatic%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20235hp%20and%20310hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E258Nm%20and%20271Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh185%2C100%0D%3Cbr%3E%3C%2Fp%3E%0A
End of free parking

- paid-for parking will be rolled across Abu Dhabi island on August 18

- drivers will have three working weeks leeway before fines are issued

- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket

- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200. 

- The penalty for failing to pay for a ticket after 10 minutes will be Dh200

- Parking on a patch of sand will incur a fine of Dh300

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Updated: September 17, 2021, 9:18 AM