Live updates: Follow the latest on Trump's Gulf trip
US President Donald Trump paid a visit to Sheikh Zayed Grand Mosque in Abu Dhabi on Thursday evening.
Mr Trump was accompanied by Sheikh Khaled bin Mohamed, Crown Prince of Abu Dhabi, during the tour on which Yousif Al Obaidli, director of Sheikh Zayed Grand Mosque, and Ameena Al Hammadi, acting director of the Culture and Knowledge Department, served as guides.
The mosque opened in 2007, having been built where Abu Dhabi meets the mainland. The architectural design reflected the UAE's location as a crossroads between East and West.
The Moorish arches, Mughal domes, Persian courtyards and Ottoman minarets are all designed to reflect the diversity and multiculturalism of the Islamic world. Materials from all around were used for the mosque's construction, including from Italy, Germany, Morocco, Macedonia, India, Turkey, China, the UK, New Zealand, Greece and the UAE.
Despite its status as a vital cultural and tourist attraction, Sheikh Zayed Grand Mosque is foremost a fully operational place of worship, with all five daily prayers held on site. This includes the weekly Jummah gathering and its role as a central hub during Ramadan and Eid.
The mosque receives more than five million visitors each year, including 2.2 million worshippers. Although designed to accommodate 40,000 people, it broke attendance records this year on the 27th night of Ramadan, when it hosted 72,533.
More than 6.58 million worshippers and visitors attended the mosque in 2024, with almost 617,500 worshippers during Eid and Ramadan.
The US President was received earlier on Thursday by President Sheikh Mohamed on arrival in Abu Dhabi. Mr Trump was also welcomed at the Presidential Airport by Sheikh Abdullah bin Zayed, Deputy Prime Minister and Minister of Foreign Affairs, and Sheikh Tahnoon bin Zayed, Deputy Ruler of Abu Dhabi and National Security Adviser.
Also in attendance were Sheikh Mohammed bin Hamad, Adviser to the President; Dr Ahmed Al Mazrouei, Chairman of the President's Office for Strategic Affairs and Chairman of the Abu Dhabi Office; Khaldoon Al Mubarak, Chairman of the Executive Affairs Authority; Yousef Al Otaiba, UAE ambassador to the US; and a number of senior officials.
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President Sheikh Mohamed bids farewell to US President Donald Trump. Abdulla Al Neyadi / UAE Presidential Court -

Sheikh Mohamed waves as Mr Trump's aircraft leaves the Presidential Airport. Abdulla Al Neyadi / UAE Presidential -

Mr Trump aboard Air Force One. Ismaeel Al Zaher / UAE Presidential Court -

Sheikh Mohamed and Mr Trump. Abdulla Al Neyadi / UAE Presidential Court -

Mr Trump and senior officials visit the Abrahamic Family House in Abu Dhabi. Photo: Abu Dhabi Media Office -

Mr Trump at the Abrahamic Family House. Photo: Abu Dhabi Media Office -

Mr Trump at the Abrahamic Family House. Photo: Abu Dhabi Media Office -

Mr Trump attends the UAE-US Business Dialogue alongside Sheikh Khaled bin Mohamed, Crown Prince of Abu Dhabi, at Qasr Al Watan. Chris Whiteoak / The National -

Mr Trump receives a small bottle of the UAE's Murban crude oil at Qasr Al Watan in Abu Dhabi. Chris Whiteoak / The National -

Mr Trump and Sheikh Khaled at the UAE-US Business Dialogue. Chris Whiteoak / The National -

The UAE-US Business Dialogue. Chris Whiteoak / The National -

Mr Trump at the UAE-US Business Dialogue. Chris Whiteoak / The National -

Mr Trump and Sheikh Khaled at Qasr Al Watan. Chris Whiteoak / The National -

President of the United States of America Donald Trump attends the UAE-US Business Dialogue at Qasr Al Watan in Abu Dhabi during his tour of the Middle East. Chris Whiteoak / The National -

UAE President Sheikh Mohamed watches as US President Donald Trump signs the guest book at Qasr Al Watan, in Abu Dhabi. UAE Presidential Court -

Sheikh Mohamed and Mr Trump are given a tour by Sultan Al Neyadi, UAE astronaut and Minister of State for Youth Affairs, of an exhibition titled Guided by the Stars at the presidential palace. UAE Presidential Court -

Sheikh Khaled and Sheikh Tahnoon bin Zayed, Deputy Ruler of Abu Dhabi and UAE National Security Adviser, attend the reception for Mr Trump at Qasr Al Watan. UAE Presidential Court -

Mr Trump greets Jensen Huang, president and chief executive of Nvidia, at Qasr Al Watan as Sheikh Mohamed watches. Photo: UAE Presidential Court -

Sheikh Mohamed and Mr Trump view a model of the UAE-US AI Cluster, during the launch ceremony at Qasr Al Watan. Photo: UAE Presidential Court -

Sheikh Mohamed presents the Order of Zayed to Mr Trump during the state reception at Qasr Al Watan. Hamad Al Kaabi / UAE Presidential Court -

Sheikh Mohamed speaks with Mr Trump at Qasr Al Watan. Hamad Al Kaabi / UAE Presidential Court -

Sheikh Mohamed and Mr Trump stand for the national anthems at Qasr Al Watan. Abdulla Al Neyadi / UAE Presidential Court -

Sheikh Mohamed and Mr Trump stand for the national anthems. Hamad Al Kaabi / UAE Presidential Court -

Sheikh Mohamed and Mr Trump view an exhibition titled ‘Guided By the Stars’ at Qasr Al Watan, and speak with UAE astronaut and Minister of State for Youth Affairs, Dr Sultan Al Neyadi. Ryan Carter / UAE Presidential Court -

The ceremony at Qasr Al Watan is attended by Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court; Sheikh Khaled bin Mohamed, Crown Prince of Abu Dhabi; Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, Deputy Prime Minister and Minister of Defence; and Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior. Abdulla Al Neyadi / UAE Presidential Court -

Also standing for the national anthems at Qasr Al Watan are Mohamed Al Mazrouei, Minister of State for Defence Affairs; Dr Thani Al Zeyoudi, Minister of State for Foreign Trade; Mohamed Al Suwaidi, Minister of Investment; Sarah Al Amiri, Minister of Education; Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, and managing director and group chief executive of Adnoc; Suhail Al Mazrouei, Minister of Energy and Infrastructure; Mohamed Al Hussaini, Minister of State for Financial Affairs; Ali Al Shamsi, Secretary General of the Supreme Council for National Security; and Khaldoon Al Mubarak, chairman of the Executive Affairs Authority and managing director and group chief executive of Mubadala Investment Company. Abdulla Al Neyadi / UAE Presidential Court -

Heritage band musicians perform as Mr Trump arrives at Qasr Al Watan. Ryan Carter / UAE Presidential Court -

Children wave UAE and US flags at Qasr Al Watan. Ryan Carter / UAE Presidential Court -

President Sheikh Mohamed and Mr Trump arrive at Qasr Al Watan. Chris Whiteoak / The National -

Sheikh Mohamed meets Mr Trump after his arrival at the Presidential Airport in Abu Dhabi. Abdulla Al Neyadi / UAE Presidential Court -

Sheikh Mohamed and Mr Trump in discussion at the Presidential Airport. Ryan Carter / UAE Presidential Court -

Mr Trump arrives in Abu Dhabi. Chris Whiteoak / The National -

Mr Trump arrives in Abu Dhabi. Chris Whiteoak / The National -

Traditional drummers greet the US President on his arrival. Chris Whiteoak / The National -

A participant in the ceremony welcoming Mr Trump to Abu Dhabi. Chris Whiteoak / The National -

Participants in the welcoming ceremony for Mr Trump. Chris Whiteoak / The National -

Participants help to welcome Mr Trump to Abu Dhabi. Chris Whiteoak / The National -

Sheikh Mohamed with Mr Trump. Chris Whiteoak / The National -

UAE Air Force fighter jets accompany Air Force One, carrying Mr Trump, as it approaches Abu Dhabi. Reuters
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Price, base / as tested Dh57,000
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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
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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.
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Liverpool 2
Mane 51', Salah 53'
Chelsea 0
Man of the Match: Mohamed Salah (Liverpool)
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Global state-owned investor ranking by size
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UAE |
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Japan |
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Norway |
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Canada |
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South Korea |
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Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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Stage 7:
1. Caleb Ewan (AUS) Lotto Soudal - 3:18:29
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4. Michael Morkov (DEN) Deceuninck-QuickStep
5. Cees Bol (NED) Team DSM
General Classification:
1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28
2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35
3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02
4. Chris Harper (AUS) Jumbo-Visma - 0:01:42
5. Neilson Powless (USA) EF Education-Nippo - 0:01:45
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Day 5, Abu Dhabi Test: At a glance
Moment of the day When Dilruwan Perera dismissed Yasir Shah to end Pakistan’s limp resistance, the Sri Lankans charged around the field with the fevered delirium of a side not used to winning. Trouble was, they had not. The delivery was deemed a no ball. Sri Lanka had a nervy wait, but it was merely a stay of execution for the beleaguered hosts.
Stat of the day – 5 Pakistan have lost all 10 wickets on the fifth day of a Test five times since the start of 2016. It is an alarming departure for a side who had apparently erased regular collapses from their resume. “The only thing I can say, it’s not a mitigating excuse at all, but that’s a young batting line up, obviously trying to find their way,” said Mickey Arthur, Pakistan’s coach.
The verdict Test matches in the UAE are known for speeding up on the last two days, but this was extreme. The first two innings of this Test took 11 sessions to complete. The remaining two were done in less than four. The nature of Pakistan’s capitulation at the end showed just how difficult the transition is going to be in the post Misbah-ul-Haq era.
