• A person walks along Beirut’s empty seaside promenade. Reuters
    A person walks along Beirut’s empty seaside promenade. Reuters
  • Residents walk along the seaside promenade in Beirut. AP
    Residents walk along the seaside promenade in Beirut. AP
  • A man photographs his family in the snow near the Quneitra border crossing between Syria and the Israeli-controlled Golan Heights. AP
    A man photographs his family in the snow near the Quneitra border crossing between Syria and the Israeli-controlled Golan Heights. AP
  • An old mobile artillery piece sits covered with snow in a memorial site near the Quneitra border crossing between Syria and the Israeli-controlled Golan Heights. AP
    An old mobile artillery piece sits covered with snow in a memorial site near the Quneitra border crossing between Syria and the Israeli-controlled Golan Heights. AP
  • A man walks in the snow near the Quneitra border crossing between Syria and the Israeli-controlled Golan Heights. AP
    A man walks in the snow near the Quneitra border crossing between Syria and the Israeli-controlled Golan Heights. AP
  • Waves batter a promenade along Israel’s Mediterranean coastal city of Netanya. AFP
    Waves batter a promenade along Israel’s Mediterranean coastal city of Netanya. AFP
  • A woman uses her phone to take photos of the storm along the Mediterranean coast in the Israeli city of Netanya. AFP
    A woman uses her phone to take photos of the storm along the Mediterranean coast in the Israeli city of Netanya. AFP
  • A person stands by the seashore in Israel’s Mediterranean coastal city of Netanya during stormy weather. AFP
    A person stands by the seashore in Israel’s Mediterranean coastal city of Netanya during stormy weather. AFP
  • A Palestinian walks with his donkey-drawn cart loaded with collected junk along the Mediterranean seashore during stormy weather in Gaza. AFP
    A Palestinian walks with his donkey-drawn cart loaded with collected junk along the Mediterranean seashore during stormy weather in Gaza. AFP
  • A Palestinian boy pushes a bicycle laden with a wooden beam along the Mediterranean seashore during stormy weather in Gaza. AFP
    A Palestinian boy pushes a bicycle laden with a wooden beam along the Mediterranean seashore during stormy weather in Gaza. AFP
  • Palestinian girls enjoy the stormy weather at the beach in Gaza. AFP
    Palestinian girls enjoy the stormy weather at the beach in Gaza. AFP
  • High waves batter the fishing port in Gaza City during a storm. AFP
    High waves batter the fishing port in Gaza City during a storm. AFP

Storm Joyce batters Lebanon and the eastern Mediterranean – in pictures


  • English
  • Arabic

Snow blanketed parts of Syria, Lebanon, Jordan and Israel on Wednesday, blocking roads, disrupting traffic and postponing Covid-19 vaccinations

Even exams at some universities were halted.

Large parts of Syria were covered, including the capital Damascus that is witnessing this winter's first snowfall. Snow was as high as 15cm in the mountains of Sweida province, according to the official state news agency Sana.

Roads in some provinces were blocked. In the central province of Hama, bulldozers shovelled snow from open roads while vehicles skidded on ice, further causing traffic disruption.

The University of Damascus called off midterm exams scheduled for Wednesday and Thursday at all its branches around Syria because of the extreme weather. The country’s ports remained open.

In the opposition-held northwestern Syria, civil defence teams had been building dirt mounds since Tuesday around displaced persons’ camps to prevent the rain from flooding the crowded areas. About three million displaced people live in northwestern Syria, mostly in tents and temporary shelters. Heavy rainfall last month damaged over 190 displacement sites, destroying and damaging over 10,000 tents.

In neighbouring Lebanon, Storm Joyce hit late on Tuesday with gale force winds registering between 85kph and 100kph. The storm was expected to get stronger on Thursday.

Breaking a warm spell, the storm brought heavy rainfall, a sharp drop in temperatures and the heaviest snowfall in Lebanon this year. Snow was expected to cover areas of altitudes as low as 400 metres high, according to the meteorological department. Nearly a dozen roads in eastern and northern Lebanon were closed to traffic because of the snow.

The Israeli Meteorological Service forecast heavy thunderstorms and cold temperatures across much of the country, with snowfall at higher altitudes expected later on Wednesday, including in Jerusalem. Heavy snowfall covered the Israeli-occupied Golan Heights near the border with Syria.

In Jordan, the Covid-19 vaccination drive was suspended due to severe weather conditions. Schools and universities also put off classes.

Osama Al Tarifi, director of the operating room of the Arabia Weather site, said snow had reached 20cm in the mountains of Ajloun in northern Jordan, where snowfall has been non-stop since Tuesday night. Heavy snow was expected in the capital, Amman, on Wednesday.

Winds exceeded 100kph in some areas in Jordan.

In Libya, snow blanketed the country’s northeast mountains as snowfall continued since Tuesday, covering forests and roads in some areas in the North African country.

Residents of the Jabal Al Akhdar area in the far northeast part of Libya took their children out for fun, some making snowmen and others starting snowball fights.

“I was surprised, actually, by the number of families who came here to take pictures to remember the snow,” said Ali Al Shairi, an amateur photographer from the eastern city of Bayda, which is known for recurrent snow in Libya but has not seen any for a couple of years.

In neighbouring Egypt, heavy rain and windy weather prevailed on Wednesday. The conditions were expected to last into Thursday, the country's meteorological agency said. Authorities in South Sinai province, which includes tourist hubs, cancelled activities, including safaris and cruises to weather the storm.

More galleries from The National:

Libya enjoys first snowfall in 15 years – in pictures

More than 4.2 million people in Texas without power after winter storm

Ice in the desert: does it snow in the Middle East?

Snow and freezing temperatures hit UK

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Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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%3Cp%3EDirector%3A%20Makoto%20Shinkai%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Nanoka%20Hara%2C%20Hokuto%20Matsumura%2C%20Eri%20Fukatsu%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

The five pillars of Islam
MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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

The specs

Engine: 1.4-litre 4-cylinder turbo

Power: 180hp at 5,500rpm

Torque: 250Nm at 3,00rpm

Transmission: 5-speed sequential auto

Price: From Dh139,995

On sale: 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

UAE Team Emirates

Valerio Conti (ITA)
Alessandro Covi (ITA)
Joe Dombrowski (USA)
Davide Formolo (ITA)
Fernando Gaviria (COL)
Sebastian Molano (COL)
Maximiliano Richeze (ARG)
Diego Ulissi (ITAS)

Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

RESULTS

2pm: Maiden Dh 60,000 (Dirt) 1,400m. Winner: Masaali, Pat Dobbs (jockey), Doug Watson (trainer).

2.30pm: Handicap Dh 76,000 (D) 1,400m. Winner: Almoreb, Dane O’Neill, Ali Rashid Al Raihe.

3pm: Handicap Dh 64,000 (D) 1,200m. Winner: Imprison, Fabrice Veron, Rashed Bouresly.

3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m. Winner: Raahy, Adrie de Vries, Jaber Ramadhan.

4pm: Maiden Dh 60,000 (D) 1,000m. Winner: Cross The Ocean, Richard Mullen, Satish Seemar.

4.30pm: Handicap 64,000 (D) 1,950m. Winner: Sa’Ada, Fernando Jara, Ahmad bin Harmash.

RESULTS

Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)

Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)

Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)

Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)

Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)

Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)

Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)

Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)

Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)

Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)

Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

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%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
BULKWHIZ PROFILE

Date started: February 2017

Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)

Based: Dubai, UAE

Sector: E-commerce 

Size: 50 employees

Funding: approximately $6m

Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait