Welcome to The National's weekly newsletter Beshara, where we share the most positive stories of the week.
Palestinians walk past a sand sculpture on the beach in Gaza city marking the new year. AFP
It's the first edition of Beshara in 2026, which puts pressure on me to set the tone and start strong – especially after some time away. But I have to be honest, the year hasn’t had the smoothest start for me.
We often step into a new year carrying the same baggage, some of it too heavy to put down. I have experienced profound personal loss and no turning of the calendar can erase that.
Around the world, the year has begun with troubling headlines – more unrest and more uncertainty. And yet, it’s precisely during moments like these that Beshara matters most. To offer light when it gets too dark, to make space for the good, to give a voice to the hopeful and humane, and to tell the stories that remind us of our shared humanity.
The first place we go for this today is Gaza, where people who have lived through the unthinkable teach us valuable lessons about gratitude. I am referring to people like Yumna Al Mahlawi, whose hand was shattered by a piece of shrapnel from an Israeli strike in June. Doctors initially thought amputation was inevitable, she told The National.
"The idea destroyed me,” Ms Al Mahlawi, 24, said. “The greatest gift of 2025 was keeping my hand."
For Salah Al Haw, the new year feels unreal because, until two months ago, he was certain he would never live to see it as a free man. The 23-year-old spent 18 months in an Israeli prison. “I thought my life was over. The jailers told us we would never see the sun or freedom again."
Then his name appeared on the list of Palestinian detainees to be released under the ceasefire deal. “I never imagined I would live to see a new year in Gaza," he added. "I hope it will be a year of goodness for me and for Gaza, that God compensates us for everything we lost.”
And that is my wish for you. For 2026 to be a year of joy, of goodness and compensation for any hardships you've been through.
RAK Hospital welcomes the first baby of 2026, a girl named Shamma, born at 6.28am
We spoke to families across the UAE who celebrated an extra special start to the new year as they welcomed their newborns.
Emirati Saif Al Rumaithi welcomed his first son on the stroke of midnight. He named him after his father, Saeed. “We chose the name Saeed because we hope our baby will always be happy and bring joy to our family in the new year,” his mother said.
For Sufyan Ali and Saima Naz, starting a family has not always been smooth sailing. Ms Naz had complications with her pregnancy, so she was delighted to give birth to a healthy daughter in the early hours of the new year.
Meanwhile, at Ras Al Khaimah Hospital, Shamma was the first child to proud Emirati parents. “Beginning the year with the birth of a healthy child is truly a blessing and we wish the parents and their little one good health, happiness and a bright future ahead," the family's doctor said.
Quoted
'Real change rarely happens in a straight line – sometimes it pauses, starts again or turns into something completely different'
- Assistant features editor Evelyn Lau on the rigidity of New Year's resolutions and how they rarely celebrate who we are as being enough.
Medcare Women and Children Hospital has administered Itvisma to three-year-old Hulus, from Turkey. Photo: AETOSWire
A Dubai hospital has delivered a pioneering gene therapy treatment to a three-year-old boy with spinal muscular atrophy, in what has been hailed as a “defining moment”.
Doctors at Medcare Women and Children Hospital administered the single-dose drug Itvisma to Hulus, a patient from Turkey. “This is a defining moment for SMA care in the region,” said Dr Shanila Laiju, group chief executive of Medcare Hospitals and Medical Centres.
“Families whose children were previously ineligible for gene therapy now have access to a revolutionary treatment that can significantly improve outcomes."
The drug, developed by Swiss pharmaceutical company Novartis, received accelerated approval by the UAE on November 25 after clinical trials demonstrated sustained improvements in patients' motor abilities. Itvisma is a new version of Novartis' existing treatment, Zolgensma, which was only available to children under the age of two.
Snapshot
Traders wait for customers at the Mina Zayed Carpet Market, in Abu Dhabi. Victor Besa / The National
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.
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
Tips to avoid getting scammed
1) Beware of cheques presented late on Thursday
2) Visit an RTA centre to change registration only after receiving payment
3) Be aware of people asking to test drive the car alone
4) Try not to close the sale at night
5) Don't be rushed into a sale
6) Call 901 if you see any suspicious behaviour
Tips to keep your car cool
Place a sun reflector in your windshield when not driving
Park in shaded or covered areas
Add tint to windows
Wrap your car to change the exterior colour
Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
Avoid leather interiors as these absorb more heat
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
Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.
Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com
A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
