Unity is the hallmark of this country. Mona Al Marzooqi/ The National
Unity is the hallmark of this country. Mona Al Marzooqi/ The National
Unity is the hallmark of this country. Mona Al Marzooqi/ The National
Unity is the hallmark of this country. Mona Al Marzooqi/ The National

By working as one people we have built the UAE


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December 2, 1971 was much more than a simple signing of a treaty. It changed our lives forever. It broke down not only physical borders and barriers, but over time it brought the leaders of seven neighbouring states together as one body, moving in the same direction towards peace and prosperity. And what an incredible journey it has been! Some call it miraculous.

Working hand-to-hand, we turned desert wastelands and small fishing villages into magnificent modern metropolises. Whereas we once dug wells for water, today we have spectacular fountains, waterways, vast green spaces and flower-lined streets. Every modern innovation is available in this land of opportunity, the envy of the region and the world.

Most importantly, Emiratis and foreign residents alike have the advantage of living in safety in a country that perfectly balances freedom with security, a country that is free of corruption, one that is admired for its honesty and transparency.

It always saddens when I hear foreign human rights organisations criticise the Emirates for running a tight ship in a climate where danger lurks ready to strike. This is a country of laws. We have rules meant to keep people safe, so they can enjoy life to the full without fear. Such laws and rules are well publicised and those who wilfully break them know they will face justice.

We are not an open house for criminals or spies. We do not accept our children to be harassed by drug dealers. We welcome all visitors with open arms as long as they respect our cultural norms. And at a grave moment in history when Europe is vulnerable to terrorist attacks and rightly pulling up the drawbridge, due to sheer geographical proximity to the terrorists’ breeding grounds, our government is right to deal harshly with those seeking to do us harm before they have an opportunity to implement their plots.

In truth, were the Arab countries now splintering from terrorism, sectarianism and secessionists to emulate the inclusive spirit of the United Arab Emirates, where people of all nationalities and religions live together in harmony, the area would be devoid of conflicts.

Wars not only destroy a nation’s economic growth and its infrastructure, they envelop the souls of its citizens with a cloud of hopelessness and pessimism and consume their inherent love of country. The Emirates is always willing to assist its fellow Arab states to emerge from a dark tunnel.

And once the bombs stop falling and the nests of terrorists are eradicated, it is my hope that they will look to our country as a shining example and seek our expertise in bringing people together, pulling in the same direction instead of pulling apart.

That requires a certain type of leadership, one in which the needs of citizens are paramount. People need to be educated and made to understand that western-style democracy cannot be transplanted. We have seen how that has worked in the years since the misnamed “Arab Spring”, which turned reasonably stable Arab states with rich natural resources into impoverished hotbeds of violence and terrorism. When we look around us, our hearts go out to the suffering of so many of our Arab brothers and sisters, but at the same time we must thank our lucky stars that we are not in the same boat.

For this we owe our abiding gratitude for the initiative of the UAE’s Founding Fathers, the Ruler of Abu Dhabi Sheikh Zayed bin Sultan Al Nahyan and Dubai’s Ruler Sheikh Rashid bin Saeed Al Maktoum. These great men understood the importance of unity and together they strove to achieve what to others seemed like an impossible dream. They treated all citizens like their own children. They nurtured our soil as if it were their own gardens. Their legacy of care was inherited by their sons who guide us ever onwards and upwards today.

They taught us that with strength of will combined with imagination there is no mountain too high to climb. I was privileged to know them. Their wise words of advice will always be inscribed on my mind. They exchanged separation for solidarity and it is that feeling of one for all and all for one that binds us so tightly together that we are invincible. The close collaboration between Emiratis, people and leadership, is not only exemplary, but also rare and especially so in the troubled neighbourhood in which we live.

November 30, “Commemoration Day”, was to remember our courageous martyred soldiers’ selfless duty and reminds us that some of our bravest and best are no longer with us. I fully understand the importance of service to the country. I was ready to take up arms during 1990 when Saddam Hussein invaded Kuwait had I been called on to defend my country. I am proud that some of my grandsons have recently enrolled in the UAE army where they are learning self-discipline, brotherhood and greater love of our precious soil.

Finally, I salute our leaders, our young men in uniform prepared for the ultimate sacrifice, and our people, who have committed their talents over the past 44 years to making the United Arab Emirates a success story beyond parallel. I pray for the safety, security and sustainability of our growth and the leading position we are forging in the world. And I am sure that whatever fate throws in our way our unity of purpose will ensure we will always prevail.

Khalaf Ahmad Al Habtoor is chairman of Al Habtoor Group

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. 

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Gender equality in the workplace still 200 years away

It will take centuries to achieve gender parity in workplaces around the globe, according to a December report from the World Economic Forum.

The WEF study said there had been some improvements in wage equality in 2018 compared to 2017, when the global gender gap widened for the first time in a decade.

But it warned that these were offset by declining representation of women in politics, coupled with greater inequality in their access to health and education.

At current rates, the global gender gap across a range of areas will not close for another 108 years, while it is expected to take 202 years to close the workplace gap, WEF found.

The Geneva-based organisation's annual report tracked disparities between the sexes in 149 countries across four areas: education, health, economic opportunity and political empowerment.

After years of advances in education, health and political representation, women registered setbacks in all three areas this year, WEF said.

Only in the area of economic opportunity did the gender gap narrow somewhat, although there is not much to celebrate, with the global wage gap narrowing to nearly 51 per cent.

And the number of women in leadership roles has risen to 34 per cent globally, WEF said.

At the same time, the report showed there are now proportionately fewer women than men participating in the workforce, suggesting that automation is having a disproportionate impact on jobs traditionally performed by women.

And women are significantly under-represented in growing areas of employment that require science, technology, engineering and mathematics skills, WEF said.

* Agence France Presse

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%C2%A0Francis%20Lawrence%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3ERachel%20Zegler%2C%20Peter%20Dinklage%2C%20Viola%20Davis%2C%20Tom%20Blyth%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Brief scoreline:

Wolves 3

Neves 28', Doherty 37', Jota 45' 2

Arsenal 1

Papastathopoulos 80'

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

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

The Internet
Hive Mind
four stars

MATCH INFO

Qalandars 109-3 (10ovs)

Salt 30, Malan 24, Trego 23, Jayasuriya 2-14

Bangla Tigers (9.4ovs)

Fletcher 52, Rossouw 31

Bangla Tigers win by six wickets

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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West Asia Premiership

Dubai Hurricanes 58-10 Dubai Knights Eagles

Dubai Tigers 5-39 Bahrain

Jebel Ali Dragons 16-56 Abu Dhabi Harlequins

Planes grounded by coronavirus

British Airways: Cancels all direct flights to and from mainland China 

Hong Kong-based Cathay Pacific: Cutting capacity to/from mainland China by 50 per cent from Jan. 30

Chicago-based United Airlines: Reducing flights to Beijing, Shanghai, and Hong Kong

Ai Seoul:  Suspended all flights to China

Finnair: Suspending flights to Nanjing and Beijing Daxing until the end of March

Indonesia's Lion Air: Suspending all flights to China from February

South Korea's Asiana Airlines,  Jeju Air  and Jin Air: Suspend all flights

Graduated from the American University of Sharjah

She is the eldest of three brothers and two sisters

Has helped solve 15 cases of electric shocks

Enjoys travelling, reading and horse riding

 

Match info

Uefa Champions League Group F

Manchester City v Hoffenheim, midnight (Wednesday, UAE)

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

MATCH INFO

Jersey 147 (20 overs) 

UAE 112 (19.2 overs)

Jersey win by 35 runs

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%3Cp%3ECory%20Sandhagen%20v%20Umar%20Nurmagomedov%0D%3Cbr%3ENick%20Diaz%20v%20Vicente%20Luque%0D%3Cbr%3EMichael%20Chiesa%20v%20Tony%20Ferguson%0D%3Cbr%3EDeiveson%20Figueiredo%20v%20Marlon%20Vera%0D%3Cbr%3EMackenzie%20Dern%20v%20Loopy%20Godinez%0D%3Cbr%3E%3C%2Fp%3E%0A%3Cp%3ETickets%20for%20the%20August%203%20Fight%20Night%2C%20held%20in%20partnership%20with%20the%20Department%20of%20Culture%20and%20Tourism%20Abu%20Dhabi%2C%20went%20on%20sale%20earlier%20this%20month%2C%20through%20www.etihadarena.ae%20and%20www.ticketmaster.ae.%0D%3Cbr%3E%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

No more lice

Defining head lice

Pediculus humanus capitis are tiny wingless insects that feed on blood from the human scalp. The adult head louse is up to 3mm long, has six legs, and is tan to greyish-white in colour. The female lives up to four weeks and, once mature, can lay up to 10 eggs per day. These tiny nits firmly attach to the base of the hair shaft, get incubated by body heat and hatch in eight days or so.

Identifying lice

Lice can be identified by itching or a tickling sensation of something moving within the hair. One can confirm that a person has lice by looking closely through the hair and scalp for nits, nymphs or lice. Head lice are most frequently located behind the ears and near the neckline.

Treating lice at home

Head lice must be treated as soon as they are spotted. Start by checking everyone in the family for them, then follow these steps. Remove and wash all clothing and bedding with hot water. Apply medicine according to the label instructions. If some live lice are still found eight to 12 hours after treatment, but are moving more slowly than before, do not re-treat. Comb dead and remaining live lice out of the hair using a fine-toothed comb.
After the initial treatment, check for, comb and remove nits and lice from hair every two to three days. Soak combs and brushes in hot water for 10 minutes.Vacuum the floor and furniture, particularly where the infested person sat or lay.

Courtesy Dr Vishal Rajmal Mehta, specialist paediatrics, RAK Hospital

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Fire and Fury
By Michael Wolff,
Henry Holt