A Canada Day drive-by parade makes its way through town on July 1, 2020 in Newcastle. After living in several countries, Kareem Shaheen has settled down with his family in Canada. AFP
A Canada Day drive-by parade makes its way through town on July 1, 2020 in Newcastle. After living in several countries, Kareem Shaheen has settled down with his family in Canada. AFP
A Canada Day drive-by parade makes its way through town on July 1, 2020 in Newcastle. After living in several countries, Kareem Shaheen has settled down with his family in Canada. AFP
Last month, while I was glued along with everyone else to Twitter following the US presidential election returns, I got an email that I knew would change my life. Its anodyne title began: "Confirmation of Permanent Residence." I was now officially on the path to becoming a Canadian.
I moved to Montreal a little over two years ago with my wife, who was already a permanent resident. Our son, who was born here, is already a Canadian citizen. I applied for residency in January 2019. A process that usually takes around a year lasted 22 months because of the pandemic. Exhausted and burned out by months of social distancing and overwork, it was not quite jubilation that I felt. It was like letting out a breath that I had held for almost two years.
I was incredibly lucky that I even had the opportunity when others had to brave the high seas and risk the lives of their children only to drown or find cold hearts on the European continent. But years of reporting in the Middle East had left me with one, tragic truism – that in much of the region, the value of an individual human life is worth nothing to the forces that shape its geopolitical destiny. I had hoped to stay anyway because I wanted to tell all the stories I'd heard. But it seemed irresponsible, if I were to have a child, not to give him or her every opportunity at a better life.
I began working on all the paperwork. There were forms to be filled, letters to be printed and mailed out, photographs to be taken, health insurance to apply for, French classes to sign up to, Canadian history books to read. The overpowering drive I felt was a sudden and instinctive sense of belonging that appeared to well out of nowhere.
I never really lived in my home country of Egypt for any significant length of time. As a child I was raised in Dubai to parents who were doctors, and who took us back home for months every summer holiday. I lived in the Netherlands, Lebanon and Turkey, reported from Syria, Jordan, the Gulf and Morocco.
There was a strange transience to that existence. There was nothing that was quite “mine” in all those places. It felt like constantly standing a little apart in the family photograph, like a guest who was always respected and made to feel welcome, but not quite too welcome that he might overstay his visit.
It felt equally strange to be suddenly told that I was welcome here. That I could stay for as long as I want. That I could be a part of it rather than apart in every sense of the word. That I could count on this and would never have to leave if I didn’t want to.
Even from afar, I often longed for Egypt. It was a sensation that had little to do with what was happening in the country at any point in time. It had to do with the knowledge that, if the world entire closed its doors, I could go back home, to my mother’s apartment in Alexandria overlooking the Mediterranean, or to our family home in our Nile Delta village, and be embraced and loved.
Now there is another place like that. It is not exactly home yet, but it’s pretty darn close, and it will be soon. Its door is not ajar but wide open, and for that I will be forever grateful.
Kareem Shaheen is a veteran Middle East correspondent in Canada and a columnist for The National
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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
Specs
Engine: 3.0L twin-turbo V6 Gearbox: 10-speed automatic Power: 405hp at 5,500rpm Torque: 562Nm at 3,000rpm Fuel economy, combined: 11.2L/100km Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential) On sale: Now
Earth under attack: Cosmic impacts throughout history
- 4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon
- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.
- 50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater
- 1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.
- 1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.
- 1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.
-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
Gulf rugby
Who’s won what so far in 2018/19
Western Clubs Champions League: Bahrain Dubai Rugby Sevens: Dubai Hurricanes West Asia Premiership: Bahrain
What’s left
UAE Conference
March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers
March 29, final
UAE Premiership
March 22, play-offs:
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes
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
Fireball
Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.
A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.
"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.
Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.
SHOW COURTS ORDER OF PLAY
Wimbledon order of play on Tuesday, July 11
All times UAE ( 4 GMT)
Centre Court
Adrian Mannarino v Novak Djokovic (2)
Venus Williams (10) v Jelena Ostapenko (13)
Johanna Konta (6) v Simona Halep (2)
Court 1
Garbine Muguruza (14) v
Svetlana Kuznetsova (7)
Magdalena Rybarikova v Coco Vandeweghe (24)
Key facilities
Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
600-seat auditorium
Spaces for historical and cultural exploration
An elevated football field that doubles as a helipad
Specialist robotics and science laboratories
AR and VR-enabled learning centres
Disruption Lab and Research Centre for developing entrepreneurial skills