It was still dark on the morning of February 5, 2019, but already the faithful were on their way to Abu Dhabi.
Tens of thousands of worshippers had set off on the long journey to the capital from the four corners of the UAE. From Ruwais to Ras Al Khaimah, they came on special buses, others by car, and some hitched a lift with whoever they could – but all were united by a determination to participate in this once-in-a-lifetime event.
The symbolism of what was happening could not be overstated. Here, in an Islamic country, Pope Francis was to celebrate an open-air Mass at Zayed Sports City. As a reporter for The National covering the event, the devotion and dedication from those who attended was incredible to see.
They were living far from their homes and families, but were brought together on a momentous day that will live forever in the hearts and minds of those who were there.
This was the first visit by the pontiff. And a Mass on this scale had never been seen before in the Arabian Gulf. So many people came that giant screens were installed outside the venue so people who didn’t make it inside could watch. There was something special in the air that day as Catholic hymns drifted across Zayed Sports City and filtered out into the city.
This was no ordinary mass. As the Pope approached, cheers rang out from the jubilant crowds wearing pope-branded baseball caps and waving Vatican flags. They chanted his name, shouting "Viva il Papa" as the pontiff circled the pitch in his popemobile under the winter sun before the mass at 10.30am. A little girl even ran towards the pope and he blessed her.
In his homily, delivered in Italian and translated into Arabic with English subtitles, Pope Francis addressed the expatriate Catholic workers in the UAE. “It is most certainly not easy for you to live far from home, missing the affections of your loved ones, and perhaps also feeling uncertainty about the future. But the Lord is faithful and does not abandon his people,” he said.
He also spoke about materialism and called for greater understanding between the world’s religions. Pope Francis said people who were powerful or wealthy were often acclaimed by crowds. But Jesus believed in the meek, the poor and the persecuted. “Who is correct here: Jesus or the world?” he asked.
"Look at Jesus: he left nothing written, built nothing imposing. And when he told us how to live, he did not ask us to build great works or draw attention to ourselves with extraordinary gestures. He asked us to produce just one work of art, possible for everyone: our own life."
Rounds of applause broke out throughout the service, and some people were visibly emotional. After the homily, prayers were said in commonly spoken languages in the UAE, such as Urdu, Tagalog and Malayalam.
The pontiff then blessed the crowd, cheers erupted, and the mass finished just after midday. More than 130,000 people were inside the stadium, with some putting the attendance at 180,000, including those outside.
Pope Francis died on Monday. But no one at Zayed Sports City that sunny February day will forget his visit. The symbolic location of the Mass – close to Sheikh Zayed Grand Mosque – underlined the tolerance shown by the country’s leaders. But this was nothing new.
It was noteworthy that Pope Francis visited St Joseph’s Cathedral in Abu Dhabi hours before the historic Mass. The church was established in the 1960s, before the UAE was even formed, and the 2019 visit was simply the culmination of decades of work by pioneering priests and dedicated congregations, and tolerance shown by the country’s rulers.
The pope’s outreach to other religions will also not have gone unnoticed in the UAE. Whatever happens next, a crucial phase in Roman Catholic history has passed.
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Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
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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The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre
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Goalkeepers: Ibrahim Alma, Mahmoud Al Youssef, Ahmad Madania.
Defenders: Ahmad Al Salih, Moayad Ajan, Jehad Al Baour, Omar Midani, Amro Jenyat, Hussein Jwayed, Nadim Sabagh, Abdul Malek Anezan.
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