President Sheikh Mohamed calls for rain prayers on Saturday

President Sheikh Mohamed has called for rain prayers to be held in all mosques in the UAE on Saturday, December 7, at 11am.

The prayers, known as Salat Al Istisqa, are performed to ask God for rain and mercy, the Prophet Mohammed’s sunnah says.

The tradition is performed across the Gulf when rainfall is delayed. An order for the prayers to be performed is issued by a nation’s leader.

The call for prayer comes as the nation celebrates Eid Al Etihad to mark the anniversary of the foundation of the UAE, which took place on December 2, 1971.

Sheikh Mohamed was joined by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, alongside other rulers of the Emirates and their representatives, as they witnessed a ceremony to inspire all those who call the UAE home to follow in the footsteps of those who built the nation.

What is the weather forecast this week?

Light rain and cloudy weather were forecast in some areas of the UAE on Tuesday by the National Centre of Meteorology.

Humid conditions are expected on Wednesday morning, with fog or mist likely. Light to moderate winds are expected, with temperatures set to drop as low as 9°C in mountainous areas with highs of 31°C inland.

The humidity is set to continue into Thursday morning with fog or mist likely over coastal and inland areas. Fair to partly cloudy conditions are forecast for Friday. Lows of 8°C and highs of 32°C are forecast on both days.

Mist and fog is expected on Saturday, most notably over inland areas, with wind speeds picking up to about 40kph. Humidity is set to increase in the early hours of Sunday with mist forming in western areas during the day. Winds of up to 40kph are set to continue, while temperatures could rise to range between 11°C and 34°C.

Countries recognising Palestine

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

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War and the virus

Simon Rushton: War vet raises £12m for health workers

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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

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Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid