Jacinda Ardern holds her baby Neve after speaking at the Nelson Mandela Peace Summit during the 73rd United Nations General Assembly in New York. Reuters/Carlo Allegri
Jacinda Ardern holds her baby Neve after speaking at the Nelson Mandela Peace Summit during the 73rd United Nations General Assembly in New York. Reuters/Carlo Allegri
Jacinda Ardern holds her baby Neve after speaking at the Nelson Mandela Peace Summit during the 73rd United Nations General Assembly in New York. Reuters/Carlo Allegri
Jacinda Ardern holds her baby Neve after speaking at the Nelson Mandela Peace Summit during the 73rd United Nations General Assembly in New York. Reuters/Carlo Allegri

Jacinda Ardern is a model for all working mothers


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A new mum took her baby to work this week and it quickly became international news. Granted, six-week-old Neve is very cute, and her chubby cheeks say "squish me" in whatever language you're reading the headlines. But it is her mother, Jacinda Ardern, prime minister of New Zealand who is the real focus of the story.

Ms Ardern had travelled to attend the United Nations General Assembly in New York. As her baby is small and nursing, she went along too. Neve's dad, the broadcaster Clarke Gayford, was there – at personal expense – to look after her while Ms Ardern was busy.

For most new mums, this is a fairly common experience. For whatever reason, you take the baby into the office, everyone coos for a bit, and then it’s down to work. It’s just that Ms Ardern is possibly the most high-profile woman ever to have done it.

There was already enough consternation when Ms Ardern announced her pregnancy and that she would have her child while in office. Benazir Bhutto, the late two-time prime minister of Pakistan, is the only other leader of a nation to have done so before. More accurately, they are the only two people to have actually given birth while serving as leaders. Plenty of men have fathered children while in office and nobody has wrung their hands. The whole furore over Ms Ardern's ability to run a country and be a mother carries the rotten whiff of misogyny.

Some have criticised Ms Ardern for bringing a baby to a UN meeting, but if she'd left her baby behind she would have been criticised for that, too. Women just can't win. I salute her for showing billions of women around the world that it’s perfectly normal to be a working mother, and that workplaces can and should accommodate this important role. The job of a country’s leader is not just about the nuts and bolts of politics. It is to lead by example and set a tone. This normalisation of working motherhood is something we are increasingly seeing from women on the global stage and it is to be welcomed.

We want and need more women in the workplace and in public life. Many of them will be mothers. Having a prime minister sitting at the UN General Assembly, clearly comfortable with and capable of carrying out both roles is a landmark moment.

Some have asked if it is appropriate to take a child into a meeting where weighty matters of state are being discussed. Maybe we should ask similar questions of the delegates who routinely fall asleep in the chamber. In more ordinary workplaces, what about those people who take constant cigarette breaks, long lunches or spend leisurely hours surfing the internet rather than getting on with their jobs?

We should extend to mothers (and parents in general) the courtesy of expectation that, should they bring their child into the workplace with them, they do so in the certain knowledge that they are still there for work.

The benefits will not be felt just by women. Such a shift in attitudes will also help fathers. We need to see men as people who balance work and family life, too, and to encourage them to take an active role in childcare. Doing so will reduce the heavy responsibility of juggling work, home and kids that falls on the shoulders of women all around the world. It will also allow men to not miss out on their children growing up.

Most workplaces are not sterile laboratories, so they do not need to be cleansed of all trace of normal life. Nor are people who work in them robots. Making employees comfortable and confident enough to bring their lives and experiences with them will make companies more human, more enjoyable to work for and likely more productive. If the UN can do it, so can we.

Shelina Janmohamed is the author of Love in a Headscarf and Generation M: Young Muslims Changing the World

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

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

FIXTURES (all times UAE)

Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)

Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)

FINAL RESULT

Sharjah Wanderers 20 Dubai Tigers 25 (After extra-time)

Wanderers
Tries: Gormley, Penalty
cons: Flaherty
Pens: Flaherty 2

Tigers
Tries: O’Donnell, Gibbons, Kelly
Cons: Caldwell 2
Pens: Caldwell, Cross

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.”

While you're here
MISSION: IMPOSSIBLE – FINAL RECKONING

Director: Christopher McQuarrie

Starring: Tom Cruise, Hayley Atwell, Simon Pegg

Rating: 4/5

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.