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
The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
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
LILO & STITCH
Starring:Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29
Key findings of Jenkins report
Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Results
1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000
2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000
3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000
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
ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal
Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
MATCH INFO
Al Jazira 3 (O Abdulrahman 43', Kenno 82', Mabkhout 90 4')
Al Ain 1 (Laba 39')
Red cards: Bandar Al Ahbabi (Al Ain)
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Six large-scale objects on show
Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
Frank Lloyd Wright’s 1930s Kaufmann Office
A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
Torrijos Palace dome
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Qosty Byogaani
Starring: Hani Razmzi, Maya Nasir and Hassan Hosny