National Day should unify individuals in the same way the seven emirates came together to form the UAE. Reem Mohammed / The National
National Day should unify individuals in the same way the seven emirates came together to form the UAE. Reem Mohammed / The National
National Day should unify individuals in the same way the seven emirates came together to form the UAE. Reem Mohammed / The National
National Day should unify individuals in the same way the seven emirates came together to form the UAE. Reem Mohammed / The National

National Day is a reminder of humanity's common bonds and the importance of sharing


  • English
  • Arabic

I was born in 1978, seven years after the emirates united under Sheikh Zayed to form the UAE. Back in the early days of celebrating National Day, in the 1980s, we looked to Sheikh Zayed for inspiration, rather than the flag of the UAE. There was no Flag Day or Commemoration Day back then; they came much later. Sheikh Zayed was a father figure who took care of us, a patriotic symbol and the force that held us all together. I felt I was part of an Emirati family, but I didn’t comprehend back when I was a child that I was part of an independent nation.

My son’s generation is different. When I take him to kindergarten, I see many nationalities. They were there when I was growing up too, but now the level of engagement is deeper. There has been a profound change. People from other countries, not just Emiratis, feel a sense of belonging in the UAE. It has given me a richer sense of what it means to be Emirati. It doesn’t mean I belong just to the Emirati family − it means I belong to a country that includes everyone and is willing to share the fruits of growth and progress.

I had my own experience of what it feels like to be an outsider and to be welcomed into another culture when I moved to the US for university. I celebrated Independence Day and Thanksgiving and learned the significance of those occasions from my new friends. When you engage with a culture like that, you feel a greater sense of belonging.

When I was in the US, between 1997 and 2000, I studied world religions at Seattle University, focusing on what brings us together as human beings, rather than what differentiates us. We might have different perspectives but we are all the same. We are all human. That should unify individuals in the same way the seven emirates came together to form the UAE. We are all members of the same family.

This sense of belonging, of coming together to form a whole that is greater than its individual parts, comes directly from Sheikh Zayed’s vision of a unified nation. There is an ethical dimension. There weren’t many resources and most of our people were poor villagers working in date orchards or as fishermen. Then there was the oil boom. When an individual strikes it lucky and becomes very wealthy, it is tempting to keep that wealth to oneself, to be selfish. That is human nature. To ensure people are able to overcome this temptation, you have to foster a belief in parity, a sense of community and a willingness to share. This is a moral way of doing things, and if you instil it in one generation, it will be inherited, passed down and future generations will flourish. It is the role of the flower to pollinate. If it loses its sense of purpose and stops, in time it will wither. This lesson of co-operation is an example to the whole Arab world. If everyone works together, it will create more prosperity than if we go it alone.

There is also a religious dimension. The country, as the national anthem Ishy Bilady makes clear, is founded on the principles of the Islamic faith. But whether that principle of sharing and community exists in the context of religion, or in the context of national identity, it is still the same moral.

As an artist, all of this seeps into my work. Everyone carries with them part of their culture, part of their experiences, part of their roots. They might not always realise it, but it will find its way into whatever art form they are creating, whether it is poetry or music or visual art.

This year I participated in Abu Dhabi Art with the support of the Abu Dhabi Music and Arts Foundation with a piece titled Unity, a reflection of my understanding of world religions and the commonalities between different world faiths. The piece was unveiled at the fair in the foundation's pavilion.

When it comes to celebrating National Day tomorrow, my family and I will think about how our ancestors struggled and, thanks to Sheikh Zayed and the unification of the emirates, how they finally prospered. We will think about the incredible progress the nation has made in the last 40 or 50 years. We will think about what it means to be Emirati.

My son will help us hang decorations in the windows, he will wear a new kandura and he will proudly wave the UAE flag, along with his friends from around the world, at one of the parades in Abu Dhabi and Dubai. I myself will look around at all the different nationalities celebrating this nation, think back to my time in the US and how I was embraced into its culture, and feel a sense of contentment. When a country celebrates itself, it is always a very happy occasion, because it is a family of people rejoicing in the one thing they all have in common – their humanity.

Dr Ahmed Al Faresi is an Emirati mixed-media artist and an assistant professor in information technology at United Arab Emirates University in Al Ain

The Porpoise

By Mark Haddon 

(Penguin Random House)
 

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

Labour dispute

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.


- Abdullah Ishnaneh, Partner, BSA Law 

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

Company profile

Company: Eighty6 

Date started: October 2021 

Founders: Abdul Kader Saadi and Anwar Nusseibeh 

Based: Dubai, UAE 

Sector: Hospitality 

Size: 25 employees 

Funding stage: Pre-series A 

Investment: $1 million 

Investors: Seed funding, angel investors  

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Envi%20Lodges%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3ESeptember%202021%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Noelle%20Homsy%20and%20Chris%20Nader%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%0D%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Hospitality%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%20to%2015%0D%3Cbr%3E%3Cstrong%3EStage%20of%20investment%3A%20%3C%2Fstrong%3ESeries%20A%3C%2Fp%3E%0A
Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

The years Ramadan fell in May

1987

1954

1921

1888