President Sheikh Mohamed paid a Mother's Day tribute to women around the world who serve as a “guiding light” to their children and help them to follow their dreams “with courage”.
The UAE leader highlighted the immense contribution made by mothers – including his own – in an uplifting message shared on social media on Friday.
Millions of people around the globe observe Mother's Day each year, with March 21 one of a number of dates that honour the occasion.
“To my mother and to mothers everywhere, through your compassion, wisdom and strength, you are the guiding light that inspires us to follow our dreams with courage,” Sheikh Mohamed wrote on X. “We thank you for all that you do, today and every day.”
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, also hailed the pivotal role of mothers in shaping lives.
“The mother is the first homeland, the first love, the first school, and the eternal love that never fades,” Sheikh Mohammed wrote on X.
“All our achievements in life are a part of our mothers' sacrifices. Every year, may mothers be blessed with goodness. Every year, may mothers remain the most precious treasure and the greatest blessing. Every year, may mothers be the most beautiful and the best part of life.”
Sheikha Fatima bint Mubarak, Mother of the Nation, expressed deep gratitude to the women who serve as the backbone of society, reported Abu Dhabi Media Office.
"As we mark Mother's Day, we honour the epitome of benevolence, steadfastness and the nurturer of generations. She stands as the bedrock of family unity, a beacon in society, and a beacon of ethical upbringing," Sheikha Fatima said. "A salute of appreciation and esteem to all mothers in the UAE and worldwide. May you embody the spirit of giving, loyalty and prosperity every year."
The Mena region marks Mother's Day on March 21 annually. In the UK, Ireland and Nigeria, it will be celebrated on March 30 this year.
Several countries, including the US and India, will celebrate the holiday later in the year, always on the second Sunday in May. This year, that date will fall on May 11.
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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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
if you go
The flights
Air France offer flights from Dubai and Abu Dhabi to Cayenne, connecting in Paris from Dh7,300.
The tour
Cox & Kings (coxandkings.com) has a 14-night Hidden Guianas tour of Guyana, Suriname and French Guiana. It includes accommodation, domestic flights, transfers, a local tour manager and guided sightseeing. Contact for price.
Four-day collections of TOH
Day Indian Rs (Dh)
Thursday 500.75 million (25.23m)
Friday 280.25m (14.12m)
Saturday 220.75m (11.21m)
Sunday 170.25m (8.58m)
Total 1.19bn (59.15m)
(Figures in millions, approximate)
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
