• UAE experienced largest single day of rainfall in 75 years
  • Volume of rain was highest since official records began in 1949
  • 254mm of rain fell in Al Ain - equivalent of two years' average rainfall
  • Many flights at DXB were cancelled, delayed or diverted
  • Severe traffic disruption as flooding affected many roads

Aftermath of Tuesday's storms in Abu Dhabi and Dubai

  • Persistent flooding along the D65 exit from Sheikh Zayed Road in April 16, 2024, leading into Al Quoz. Antonie Robertson / The National
    Persistent flooding along the D65 exit from Sheikh Zayed Road in April 16, 2024, leading into Al Quoz. Antonie Robertson / The National
  • Delays took place as work continued to clear roads of excess water. Antonie Robertson / The National
    Delays took place as work continued to clear roads of excess water. Antonie Robertson / The National
  • Many drivers had no choice but to abandon their waterlogged vehicles and take their chances on foot due to the record rainfall. Antonie Robertson / The National
    Many drivers had no choice but to abandon their waterlogged vehicles and take their chances on foot due to the record rainfall. Antonie Robertson / The National
  • The UAE was hit by unprecedented flooding on April 16, 2024, than it would expect to receive in more than a year, official figures revealed. Antonie Robertson / The National
    The UAE was hit by unprecedented flooding on April 16, 2024, than it would expect to receive in more than a year, official figures revealed. Antonie Robertson / The National
  • Standing water is removed in Dubai after a major storm. Antonie Robertson / The National
    Standing water is removed in Dubai after a major storm. Antonie Robertson / The National
  • Many cars were abandoned in Dubai due to the flooding. Antonie Robertson / The National
    Many cars were abandoned in Dubai due to the flooding. Antonie Robertson / The National
  • There was significant damage in parts of Dubai. Antonie Robertson / The National
    There was significant damage in parts of Dubai. Antonie Robertson / The National
  • The aftermath of heavy flooding in Dubai, with debris and abandoned cars on the street. Antonie Robertson / The National
    The aftermath of heavy flooding in Dubai, with debris and abandoned cars on the street. Antonie Robertson / The National
  • Some roads remained waterlogged in parts of Dubai after the storm. Antonie Robertson / The National
    Some roads remained waterlogged in parts of Dubai after the storm. Antonie Robertson / The National
  • Children play with their bicycles along a waterlogged street in Dubai's Al Furjan district. Pawan Singh / The National
    Children play with their bicycles along a waterlogged street in Dubai's Al Furjan district. Pawan Singh / The National
  • Workers cut a tree uprooted by heavy rains on Tuesday in Dubai. Pawan Singh / The National
    Workers cut a tree uprooted by heavy rains on Tuesday in Dubai. Pawan Singh / The National
  • Water is drained from a flooded road in Al Furjan after the storm. Pawan Singh / The National
    Water is drained from a flooded road in Al Furjan after the storm. Pawan Singh / The National
  • A flooded street in Khalifa City, Abu Dhabi, after the rain. Victor Besa / The National
    A flooded street in Khalifa City, Abu Dhabi, after the rain. Victor Besa / The National
  • Heavy rain in Dubai made parts of Sheikh Zayed Road impassable. Antonie Robertson/The National
    Heavy rain in Dubai made parts of Sheikh Zayed Road impassable. Antonie Robertson/The National
  • The storm left cars marooned on flooded streets. Antonie Robertson/ The National
    The storm left cars marooned on flooded streets. Antonie Robertson/ The National
  • Many areas became impassable due to the flooding. Antonie Robertson / The National
    Many areas became impassable due to the flooding. Antonie Robertson / The National
  • Drivers abandoned their cars at the side of roads amid high floodwaters. Antonie Robertson/ The National
    Drivers abandoned their cars at the side of roads amid high floodwaters. Antonie Robertson/ The National
  • People attempt to navigate the floodwaters in Dubai. Antonie Robertson/The National
    People attempt to navigate the floodwaters in Dubai. Antonie Robertson/The National
  • A flooded section of road near Sheikh Zayed motorway after heavy rain. Antonie Robertson / The National
    A flooded section of road near Sheikh Zayed motorway after heavy rain. Antonie Robertson / The National
  • People in Dubai walk from their cars after high floodwaters made the road impassable. Antonie Robertson / The National
    People in Dubai walk from their cars after high floodwaters made the road impassable. Antonie Robertson / The National
  • A partially submerged car following the heavy rain. Antonie Robertson/The National
    A partially submerged car following the heavy rain. Antonie Robertson/The National
  • Recovery work gets under way after the rain in central Abu Dhabi. Victor Besa / The National
    Recovery work gets under way after the rain in central Abu Dhabi. Victor Besa / The National
  • Large puddles and areas of water in Al Bandar in Abu Dhabi. Victor Besa / The National
    Large puddles and areas of water in Al Bandar in Abu Dhabi. Victor Besa / The National
  • Work begins after the rain in central Abu Dhabi. Victor Besa / The National
    Work begins after the rain in central Abu Dhabi. Victor Besa / The National
  • Recovery work gets under way in Khalifa City in Abu Dhabi. Victor Besa / The National
    Recovery work gets under way in Khalifa City in Abu Dhabi. Victor Besa / The National
  • Some minor damage in Khalifa City in Abu Dhabi. Victor Besa / The National
    Some minor damage in Khalifa City in Abu Dhabi. Victor Besa / The National
  • A man washes away debris after the rain in Khalifa City in Abu Dhabi. Victor Besa / The National
    A man washes away debris after the rain in Khalifa City in Abu Dhabi. Victor Besa / The National
  • Work gets under way after heavy rain hit Abu Dhabi. Victor Besa / The National
    Work gets under way after heavy rain hit Abu Dhabi. Victor Besa / The National
  • Passengers check flight information on screens at the Dubai International Airport. AFP
    Passengers check flight information on screens at the Dubai International Airport. AFP
  • A worker cuts through a downed tree with a chainsaw after a major storm in Dubai. AP
    A worker cuts through a downed tree with a chainsaw after a major storm in Dubai. AP
  • A car drives through floodwaters in Dubai. AP
    A car drives through floodwaters in Dubai. AP

Heavy rain hits Dubai and Abu Dhabi

  • Workers cut down a tree that was uprooted by the storm in Dubai. Pawan Singh / The National
    Workers cut down a tree that was uprooted by the storm in Dubai. Pawan Singh / The National
  • A vehicle submerged on a waterlogged road in Dubai. Pawan Singh / The National
    A vehicle submerged on a waterlogged road in Dubai. Pawan Singh / The National
  • A fence is blown over during the storm in Dubai. Chris Whiteoak / The National
    A fence is blown over during the storm in Dubai. Chris Whiteoak / The National
  • Vehicles splash through the Dubai – Abu Dhabi motorway during the heavy rain in Abu Dhabi. Pawan Singh / The National
    Vehicles splash through the Dubai – Abu Dhabi motorway during the heavy rain in Abu Dhabi. Pawan Singh / The National
  • A vehicle drives through a flooded road on a wet day in Dubai. Chris Whiteoak / The National
    A vehicle drives through a flooded road on a wet day in Dubai. Chris Whiteoak / The National
  • Two men navigate Dubai's flooded roads on a raft made from gas cylinders. Antonie Robertson / The National
    Two men navigate Dubai's flooded roads on a raft made from gas cylinders. Antonie Robertson / The National
  • Trying to keep flooding out of a business in Al Quoz, Dubai. According to some measurements, 158mm of rain fell in 24 hours. Antonie Robertson / The National
    Trying to keep flooding out of a business in Al Quoz, Dubai. According to some measurements, 158mm of rain fell in 24 hours. Antonie Robertson / The National
  • One pedestrian is still smiling despite the flooding, in Al Quoz, Dubai. Antonie Robertson / The National
    One pedestrian is still smiling despite the flooding, in Al Quoz, Dubai. Antonie Robertson / The National
  • Waves form in Dubai floodwaters. Nic Ridley/ The National
    Waves form in Dubai floodwaters. Nic Ridley/ The National
  • Dark clouds over Aldar headquarters in Al Raha, Abu Dhabi. Evelyn Lau / The National
    Dark clouds over Aldar headquarters in Al Raha, Abu Dhabi. Evelyn Lau / The National
  • Wrapped up for the elements in Dubai. Chris Whiteoak / The National
    Wrapped up for the elements in Dubai. Chris Whiteoak / The National
  • More storms are forecast for Dubai, with dark skies overhead. Nic Ridley/ The National
    More storms are forecast for Dubai, with dark skies overhead. Nic Ridley/ The National
  • A young boy goes for a walk on a rainy day in Dubai. Chris Whiteoak / The National
    A young boy goes for a walk on a rainy day in Dubai. Chris Whiteoak / The National
  • Heavy rain fell for several hours in Dubai on Tuesday morning, in what forecasters said was the first wave of stormy weather. Antonie Robertson / The National
    Heavy rain fell for several hours in Dubai on Tuesday morning, in what forecasters said was the first wave of stormy weather. Antonie Robertson / The National
  • Lightning strikes in Abu Dhabi on Monday. Roy Cooper/ The National
    Lightning strikes in Abu Dhabi on Monday. Roy Cooper/ The National
  • There were large puddles in Dubai after heavy rain overnight. Antonie Robertson/The National
    There were large puddles in Dubai after heavy rain overnight. Antonie Robertson/The National
  • A cyclist travels amid clean-up efforts in Dubai. Antonie Robertson/The National
    A cyclist travels amid clean-up efforts in Dubai. Antonie Robertson/The National
  • A motorist's car is stranded on a flooded Dubai road, following torrential rain. Antonie Robertson / The National
    A motorist's car is stranded on a flooded Dubai road, following torrential rain. Antonie Robertson / The National
  • Clean-up efforts are under way in Dubai after heavy rain. Antonie Robertson/The National
    Clean-up efforts are under way in Dubai after heavy rain. Antonie Robertson/The National
  • Dark clouds linger over Dubai with more adverse weather forecast. Antonie Robertson/The National
    Dark clouds linger over Dubai with more adverse weather forecast. Antonie Robertson/The National
  • Dark skies over Reem Island in Abu Dhabi. Zoya Thomas/ The National
    Dark skies over Reem Island in Abu Dhabi. Zoya Thomas/ The National
  • Forecasters warned of 'hazardous weather events' until Wednesday evening. Antonie Robertson/The National
    Forecasters warned of 'hazardous weather events' until Wednesday evening. Antonie Robertson/The National
  • Workers clear standing water in Dubai. Antonie Robertson/The National
    Workers clear standing water in Dubai. Antonie Robertson/The National
  • Drivers faced a difficult commute after heavy rain in Dubai. Antonie Robertson/The National
    Drivers faced a difficult commute after heavy rain in Dubai. Antonie Robertson/The National
  • Clean-up efforts began in Dubai after heavy rain. Antonie Robertson/The National
    Clean-up efforts began in Dubai after heavy rain. Antonie Robertson/The National
Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff

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

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Saudi National Day
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

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Without Remorse

Directed by: Stefano Sollima

Starring: Michael B Jordan

4/5

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Full Party in the Park line-up

2pm – Andreah

3pm – Supernovas

4.30pm – The Boxtones

5.30pm – Lighthouse Family

7pm – Step On DJs

8pm – Richard Ashcroft

9.30pm – Chris Wright

10pm – Fatboy Slim

11pm – Hollaphonic

 

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Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

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Cutting red tape on import and export of food

Our commentary on Brexit
Updated: August 08, 2024, 9:24 AM