Today is UAE Mother’s Day. I wanted to take a moment to acknowledge and celebrate all mothers – those women who physically embody motherhood, and all those individuals who exemplify motherly character traits to everyone that they come across, even those outside of their kin. I want to pay tribute by sharing a few personal reflections with you.
I have always held International Mother’s Day close to my heart, given the admiration I hold for my mother, and our Nation’s Mother, Sheikha Fatima bint Mubarak, the definition of a model mother. However, it is only in the last two years, when I myself became a mother to my son, Abdulla, that I began to understand the deepest significance of motherhood, and the extent of the wisdom Sheikha Fatima shared with me in her maxim that mothers are both learners and teachers.
As one myself, I have become a teacher who is responsible for mentoring and nurturing my child with the values, ethics and morals of our nation. In doing so, I learn more and more about myself. Who is Shamma in this new role? How can I learn from and better align with my child and his natural disposition? How will I manage my time with competing interests? These are mysteries we only begin to understand as we experience them.
And now I do indeed realise the truth that mothers are both learners and teachers, and that the two go hand in hand, like mother and child.
The more time that I have spent with my son and watched him interact with other children, the more I have seen that an infant’s natural inclination is towards acceptance, as opposed to exclusion. Abdulla is not unique in this. All babies enter the world with a childlike innocence and openness. It is through life’s negative conditioning that children are exposed to harmful and divisive positions regarding faith, race, disabilities, gender and social-economic standing, to name just a few.
There is a great deal to be learnt from the interaction between a mother and her child. Getty
As your child learns new tricks and grows, so do you, but only if you are open to learning alongside them. By doing so, you are re-conditioning yourself to exhibit a childlike openness and acceptance, becoming a kinder and more tolerant individual in the process.
Motherhood taught me that it is never too late to learn something. One simply has to have the will and desire to do so. Instead of mimicking a stagnant pool, we should keep moving in the manner of a waterfall that produces clean and clear water to drink. The more we do this, the better teachers we will become.
When I think of mothers as teachers, I cannot help but draw on examples from my own mother, Alzena, who taught me what unconditional love is, one of life’s most important lessons.
Becoming and being a mother is one of the most important and bravest undertakings in this life
It is an abstract concept that is hard to personify. However, mothers have the ability to turn the abstract into something real. They not only embody love, but they radiate it unconditionally through their speech and actions, however big or small. This has helped shape the person that I am today. My mother loved me for who I was, and she always made me feel like I was enough, no matter what grade I achieved at school, or what I broke in the house!
She also extended this love to others. Each morning, she would hurry us to get ready for school, with a Quran in her hand, and recite verses for all those she loved, whether it was for our neighbours, strangers she met once, or us. Her love was endless. She did this every day until I was 16.
My mother also taught me what it meant to be supported, in order to grow and reach my potential. I remember once after school sitting in my mother’s lap for hours, reeling off a list longer than my arm of my dreams and aspirations, as she listened to me. She did this on Sunday and then again on Monday and Tuesday, day after day, week after week. She never belittled or hampered me. She gave me the freedom to think and dream. It reminds me of the Abraham-Hicks saying, “as you think, you vibrate. As you vibrate, you attract.” And I am pretty sure my mother had not heard of Abraham-Hicks in the 90s!
Mothers today increasingly have to learn how to balance childcare and work commitments. Getty
All of these things have taught me that it is not enough to have just lived. We need to be determined to continue learning, growing, teaching and living for something more meaningful, whether it be bringing hope to our child, practicing unconditional love towards mankind, or supporting each other on our journeys.
In my first two years of motherhood, I have also learnt that becoming and being one is one of the most important and bravest undertakings in this life. The stakes are high. You are not given a job description or formal training on how to accomplish the task, as you would if you were becoming a pilot or a doctor, for example. Being a mother is a lifelong job, and you cannot get a refund if you change your mind!
I am still navigating this terrain, and trying to strike the balance of life as a working mum. Being a young mother and a public servant for the UAE are two full-time jobs. Overnight, my life went from being responsible for simply my own life – already a tricky balance between self, work and relationships – to an exponential explosion of competing demands, to which I’m sure many of you can relate.
So on this Mother’s Day, I would like to re-affirm my commitment to the mothers of the UAE, with their undeniable role in creating and upholding families, the foundation of our great country. Let us be a nation that champions our mothers. Let us be mothers who support each other. Let us be men who support in totality our women.
As a public servant who is indebted to each of you, I would like to take this opportunity to learn from you so that we can better serve each and every young mother. Please share your insights with me over Twitter, using #UAEMothersDay. I am particularly interested in your responses to these questions: what are your hopes as a mother? What qualities does your child have that you would like to see nurtured in our nation? And what do you want for your children in the next 50 years?
My prayers, thoughts and gratitude are with all our mothers. Thank you for being you. Happy Mother’s Day!
Shamma Sohail Al Mazrui is UAE Minister of State for Youth Affairs
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), EsekaiaDranibota (Harlequins), Matt Mills (Exiles), JaenBotes (Exiles), KristianStinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), EmosiVacanau (Harlequins), NikoVolavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), ThinusSteyn (Exiles)
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.
Note: The maximum figure cannot exceed two years total salary figure.
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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.