• The Snowbirds, the Royal Canadian Air Force air acrobatics team, fly over Montreal in a morale-building tour of Canada called "Operation Inspiration" as Canadians entered their third month of social distancing, Montreal, Quebec, Canada, May 7. Sebastien St-Jean / AFP
    The Snowbirds, the Royal Canadian Air Force air acrobatics team, fly over Montreal in a morale-building tour of Canada called "Operation Inspiration" as Canadians entered their third month of social distancing, Montreal, Quebec, Canada, May 7. Sebastien St-Jean / AFP
  • Manager Rob Lambert cuts Justin Ludwig's hair at Crows Nest Barbershop, Vancouver, May 19. British Columbia began phase two of the reopening of its economy on Tuesday, allowing certain businesses to open their doors to customers if new health and safety regulations were followed. Darryl Dyck / AP
    Manager Rob Lambert cuts Justin Ludwig's hair at Crows Nest Barbershop, Vancouver, May 19. British Columbia began phase two of the reopening of its economy on Tuesday, allowing certain businesses to open their doors to customers if new health and safety regulations were followed. Darryl Dyck / AP
  • Nicole Greer grooms Oogi, a Coton De Tulear dog (left), and Deidre Howard grooms Oliver, a Bichon Frise, at Tail Spin Dog Spa as Toronto begins to re-open, Ontario, Canada, May 19. Carlos Osorio / Reuters
    Nicole Greer grooms Oogi, a Coton De Tulear dog (left), and Deidre Howard grooms Oliver, a Bichon Frise, at Tail Spin Dog Spa as Toronto begins to re-open, Ontario, Canada, May 19. Carlos Osorio / Reuters
  • Earls restaurant, Vancouver, May 19. Darryl Dyck / AP
    Earls restaurant, Vancouver, May 19. Darryl Dyck / AP
  • An employee at Zara puts up a sign during a phased reopening in Toronto, Ontario, Canada May 19. Carlos Osorio / Reuters
    An employee at Zara puts up a sign during a phased reopening in Toronto, Ontario, Canada May 19. Carlos Osorio / Reuters
  • Nick Abrantes after buying three pairs of shoes once the restrictions were eased in Toronto, Ontario, Canada, May 19. Carlos Osorio / Reuters
    Nick Abrantes after buying three pairs of shoes once the restrictions were eased in Toronto, Ontario, Canada, May 19. Carlos Osorio / Reuters
  • Canadian Armed Forces medical personnel arrive at Villa Val des Arbres, a seniors' long-term care centre to help amid the outbreak of the coronavirus, Montreal, Quebec, Canada, April 20. Christinne Muschi / Reuters
    Canadian Armed Forces medical personnel arrive at Villa Val des Arbres, a seniors' long-term care centre to help amid the outbreak of the coronavirus, Montreal, Quebec, Canada, April 20. Christinne Muschi / Reuters
  • Outside the Camilla Care Community in Mississauga, Ontario, Canada, May 19, 2020. Carlos Osorio / Reuters
    Outside the Camilla Care Community in Mississauga, Ontario, Canada, May 19, 2020. Carlos Osorio / Reuters
  • A Canadian soldier aids a senior citizen at the Vigi Queen Elizabeth Residential and Long-Term Care Centre in Montreal, Quebec, May 10. AFP
    A Canadian soldier aids a senior citizen at the Vigi Queen Elizabeth Residential and Long-Term Care Centre in Montreal, Quebec, May 10. AFP
  • A city park in Montreal, Canada, May 18. Graham Hughes / AP
    A city park in Montreal, Canada, May 18. Graham Hughes / AP
  • A pupil escorted into the schoolyard by a teacher as schools outside the greater Montreal region begin to reopen, Saint-Jean-sur-Richelieu, Quebec, Canada, May 11. Christinne Muschi / Reuters
    A pupil escorted into the schoolyard by a teacher as schools outside the greater Montreal region begin to reopen, Saint-Jean-sur-Richelieu, Quebec, Canada, May 11. Christinne Muschi / Reuters
  • A pupil has her hands sanitised in the schoolyard, as schools outside the greater Montreal region begin to reopen their doors, Saint-Jean-sur-Richelieu, Quebec, Canada, May 11. Christinne Muschi / Reuters
    A pupil has her hands sanitised in the schoolyard, as schools outside the greater Montreal region begin to reopen their doors, Saint-Jean-sur-Richelieu, Quebec, Canada, May 11. Christinne Muschi / Reuters
  • Andre Laliberte with a jar of fruit preserves next to his banner, a play on words in French reading 'let's preserve life', by artist Patsy Van Roos on May 6, Montreal. Artist Patsy Van Roost was brightening up Montreal balconies and putting smiles on pandemic-weary passers-by with a litany of personalised messages on multicoloured banners hung across the city. "The idea is to spread a little love for people during their solo walks," she told AFP. Sebastien St-Jean / AFP
    Andre Laliberte with a jar of fruit preserves next to his banner, a play on words in French reading 'let's preserve life', by artist Patsy Van Roos on May 6, Montreal. Artist Patsy Van Roost was brightening up Montreal balconies and putting smiles on pandemic-weary passers-by with a litany of personalised messages on multicoloured banners hung across the city. "The idea is to spread a little love for people during their solo walks," she told AFP. Sebastien St-Jean / AFP
  • Artist Patsy Van Roost on her balcony with a banner she created during the pandemic on May 6, Montreal. Sebastien St-Jean / AFP
    Artist Patsy Van Roost on her balcony with a banner she created during the pandemic on May 6, Montreal. Sebastien St-Jean / AFP
  • A temporary foreign worker from Mexico plants strawberries on a farm in Mirabel, Quebec, May 6. Graham Hughes / AP
    A temporary foreign worker from Mexico plants strawberries on a farm in Mirabel, Quebec, May 6. Graham Hughes / AP

Hard-hit Canada is springing back to life – or to the already cliched 'new normal'


  • English
  • Arabic

Taking an afternoon stroll in the small park near our house in Montreal, it is tempting to think that normality is within reach. The city has finally shaken off the last vestiges of its long winter. Leaves have sprouted on trees almost overnight.

Grass is filling out patches of brown earth. The warmth of the Sun is invigorating, more so following weeks of confinement and the season’s shift. It feels like the first sip of water after days of fasting and privation.

More restaurant and cafe owners are opening their storefronts for takeout. You can pick up a coffee from Starbucks (at the entrance, after dropping your contactless credit card in a clear box to a masked barista) and sip it on a park bench. Most people walk around in solitude or in pairs, and maybe a third are wearing masks.

There are occasional glimpses of people flouting the rules of gathering too close. Some chat while their children frolic with squirrels nearby.

A young man and a woman sit together on a bench, talking, and then walk off in different directions to their respective homes.
The halting return to normality is startling because the province of Quebec is the scene of Canada's worst coronavirus outbreak.

There are signs that the danger is abating, but until a few days ago, it was one of the hardest hit places in the world, with Montreal at the centre.

There have been over 44,000 confirmed cases of Covid-19, and over 3,600 have died in Quebec. Over half of the cases, around 22,000, are in Montreal, as well as two thirds of the deaths in the province.

The daily death toll has slowed down but Montreal alone, at 2,200 deaths, accounts for over a third of Canada’s coronavirus fatalities.

There appear to be two main reasons for Montreal's predicament. Last month, the Montreal Gazette published an expose that revealed the deadly mismanagement and abandonment of elderly people at a nursing home in the city where the virus had spread.

I am reading that it is too soon, that there will probably be another wave and another lockdown

Subsequent revelations showed similarly dire conditions in other nursing homes in Montreal and other cities in Canada.

Deaths in those homes account for a scandalous 80 per cent of all deaths in the country, and there are 126 retirement homes and long-term care facilities with at least one confirmed case of infection by the coronavirus in Montreal.

The percentage is much higher than in Europe, and those conditions affect the elderly, the most vulnerable among us.


There is also a class component to the crisis. Lower income areas are more deeply affected, which echoes the inequalities that have come to the fore in the West because of the pandemic, such as the disproportionate number of deaths among African Americans in the US.
Despite all this, somehow, the death toll is stabilising. Quebec as a province has reopened businesses and daycares, and Montreal is supposed to follow suit next week with the reopening of retail stores, and daycares in the beginning of June.

Social distancing is supposed to be observed in all these situations. Emergency services have not been overwhelmed so far.
Montreal is so eclectic that it is hard to really describe it in a way that broadly captures its essence. But there is an unpretentious joy and embrace of living within it (despite the winter months) that is difficult to capture unless you have experienced it.

Trinity Bellwoods Park, Toronto, Ontario, Canada, May 19. Ontario entered its first stage of reopening many businesses such as retail stores Tuesday, even as the number of new Covid-19 cases rose and the province extended its emergency orders, Canadian Press reported. Cole Burston / Bloomberg
Trinity Bellwoods Park, Toronto, Ontario, Canada, May 19. Ontario entered its first stage of reopening many businesses such as retail stores Tuesday, even as the number of new Covid-19 cases rose and the province extended its emergency orders, Canadian Press reported. Cole Burston / Bloomberg

The hum of conversation and the giggles of children in the park in the late afternoon in summer, the buzz of the Old Town, an espresso with cannoli in Little Italy, the light show in the Notre Dame cathedral, and the music all around.
The walks in the park, the gardens flowering again in the front yards, the takeout meal from your favourite date night restaurant, the tentative steps that we associate with normal, are seduction incarnate to souls hungry for the evolutionary imperative of social contact.

Is it the right thing to do? I am not an epidemiologist, though what I am reading tells me that it is too soon, that there will probably be another wave and another lockdown.

There are all these conversations happening about the "new normal," a phrase that's already become cliched, about the future of work, about whether we'll ever have offices again, how classes at McGill University and Concordia will resume in the autumn, about handshakes and masks and whether you should worry about delivery packages, if you should order in, and where you can find Lysol wipes, and on and on.

But it is easy to drown out all that for just a moment when you pick up the scent of grass through the haze of hand sanitiser. Because that whiff is a fitful glimpse at the light at the far, far end of the tunnel, and it is a little easier for a moment to have to be so far away from loved ones.
I just hope we take it slow, so we do not have to mourn so many between now and when we get there.

Kareem Shaheen is a former Middle East correspondent based in Canada

FIRST TEST SCORES

England 458
South Africa 361 & 119 (36.4 overs)

England won by 211 runs and lead series 1-0

Player of the match: Moeen Ali (England)

 

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
The specs: 2017 Maserati Quattroporte

Price, base / as tested Dh389,000 / Dh559,000

Engine 3.0L twin-turbo V8

Transmission Eight-speed automatic

Power 530hp @ 6,800rpm

Torque 650Nm @ 2,000 rpm

Fuel economy, combined 10.7L / 100km

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

GCC-UK%20Growth
%3Cp%3EAn%20FTA%20with%20the%20GCC%20would%20be%20very%20significant%20for%20the%20UK.%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20My%20Department%20has%20forecast%20that%20it%20could%20generate%20an%20additional%20%C2%A31.6%20billion%20a%20year%20for%20our%20economy.%3Cbr%3EWith%20consumer%20demand%20across%20the%20GCC%20predicted%20to%20increase%20to%20%C2%A3800%20billion%20by%202035%20this%20deal%20could%20act%20as%20a%20launchpad%20from%20which%20our%20firms%20can%20boost%20their%20market%20share.%3C%2Fp%3E%0A

Heather, the Totality
Matthew Weiner,
Canongate 

INDIA%20SQUAD
%3Cp%3ERohit%20Sharma%20(capt)%2C%20Shubman%20Gill%2C%20Cheteshwar%20Pujara%2C%20Virat%20Kohli%2C%20Ajinkya%20Rahane%2C%20KL%20Rahul%2C%20KS%20Bharat%20(wk)%2C%20Ravichandran%20Ashwin%2C%20Ravindra%20Jadeja%2C%20Axar%20Patel%2C%20Shardul%20Thakur%2C%20Mohammed%20Shami%2C%20Mohammed%20Siraj%2C%20Umesh%20Yadav%2C%20Jaydev%20Unadkat%3C%2Fp%3E%0A

Prophets of Rage

(Fantasy Records)

Mobile phone packages comparison
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

WHAT%20MACRO%20FACTORS%20ARE%20IMPACTING%20META%20TECH%20MARKETS%3F
%3Cp%3E%E2%80%A2%20Looming%20global%20slowdown%20and%20recession%20in%20key%20economies%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Russia-Ukraine%20war%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Interest%20rate%20hikes%20and%20the%20rising%20cost%20of%20debt%20servicing%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Oil%20price%20volatility%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Persisting%20inflationary%20pressures%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Exchange%20rate%20fluctuations%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shortage%20of%20labour%2Fskills%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20A%20resurgence%20of%20Covid%3F%3C%2Fp%3E%0A
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014%20PRO%20MAX
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%22%20Super%20Retina%20XDR%20OLED%2C%202796%20x%201290%2C%20460ppi%2C%20120Hz%2C%202000%20nits%20max%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%20always-on%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20A16%20Bionic%2C%206-core%20CPU%2C%205-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%206GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iOS%2016%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%2048MP%20main%20(f%2F1.78)%20%2B%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%20telephoto%20(f%2F2.8)%2C%206x%20optical%2C%2015x%20digital%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3B%20Animoji%2C%20Memoji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%C2%A04K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204323mAh%2C%20up%20to%2029h%20video%2C%2025h%20streaming%20video%2C%2095h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030min%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Lightning%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP68%2C%20dust%2Fsplash%2Fwater%20resistant%20up%20to%206m%20up%20to%2030min%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual%20eSIM%20%2F%20eSIM%20%2B%20eSIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Deep%20purple%2C%20gold%2C%20silver%2C%20space%20black%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20iPhone%2014%20Pro%20Max%2C%20USB-C-to-Lightning%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh4%2C699%20%2F%20Dh5%2C099%20%2F%20Dh5%2C949%20%2F%20Dh6%2C799%3C%2Fp%3E%0A
UAE Premiership

Results
Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes

Fixture
Friday, March 29, Abu Dhabi Harlequins v Jebel Ali Dragons, The Sevens, Dubai

Fitness problems in men's tennis

Andy Murray - hip

Novak Djokovic - elbow

Roger Federer - back

Stan Wawrinka - knee

Kei Nishikori - wrist

Marin Cilic - adductor

BEETLEJUICE BEETLEJUICE

Starring: Winona Ryder, Michael Keaton, Jenny Ortega

Director: Tim Burton

Rating: 3/5

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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.

THURSDAY'S FIXTURES

4pm Maratha Arabians v Northern Warriors

6.15pm Deccan Gladiators v Pune Devils

8.30pm Delhi Bulls v Bangla Tigers

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.5-litre%2C%20twin-turbo%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E410hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E495Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Estarts%20from%20Dh495%2C000%20(Dh610%2C000%20for%20the%20F-Sport%20launch%20edition%20tested)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

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
Score

Third Test, Day 2

New Zealand 274
Pakistan 139-3 (61 ov)

Pakistan trail by 135 runs with 7 wickets remaining in the innings

The specs: 2018 Renault Koleos

Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km

RESULTS

2.30pm Jaguar I-Pace – Conditions (PA) Dh80,000 (Dirt)
1,600m 

Winner Namrood, Antonio Fresu (jockey), Musabah Al Muhairi
(trainer) 

3.05pm Land Rover Defender – Maiden (TB) Dh82,500 (D)
1,400m 

Winner Shadzadi, Tadhg O’Shea, Bhupat Seemar 

3.40pm Jaguar F-Type – Maiden (TB) Dh82,500 (Turf) 1,600m 

Winner Tahdeed, Fernando Jara, Nicholas Bachalard 

4.15pm New Range Rover – Handicap (TB) Dh87,500 (D) 1,400m 

Winner Shanty Star, Richard Mullen, Rashed Bouresly 

4.50pm Land Rover – Handicap (TB) Dh95,000 (T) 2,400m 

Winner Autumn Pride, Bernardo Pinheiro, Helal Al Alawi 

5.25pm Al Tayer Motor – Handicap (TB) Dh95,000  T) 1,000m 

Winner Dahawi, Antonio Fresu, Musabah Al Muhairi 

6pm Jaguar F-Pace SVR – Handicap (TB) Dh87,500 (D) 1,600m 

Winner Scabbard, Sam Hitchcock, Doug Watson  

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
Chef Nobu's advice for eating sushi

“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
“The ginger should be eaten separately as a palette cleanser and used to clear the mouth when switching between different pieces of fish.”