On the occasion of the International Day of Human Fraternity, we reminisce with fondness the historic moment two years ago when the first ever papal visit to the Arabian Peninsula was made. The trip also involved the signing of the Document on Human Fraternity for World Peace and Living Together. After signing it, Pope Francis and Sheikh Ahmed Al Tayeb, Grand Imam of Al Azhar Mosque in Egypt, together announced "the adoption of a culture of dialogue as the path; mutual co-operation as the code of conduct; reciprocal understanding as the method and standard".
They exhorted world leaders to "spread the culture of tolerance and of living together in peace; to intervene at the earliest opportunity to stop the shedding of innocent blood and bring an end to wars, conflicts, environmental decay and the moral and cultural decline that the world is presently experiencing". That the event happened in the UAE was of particular importance, given the fact that it is one of the few countries globally in which around 200 nationalities and almost all faiths, cultures and languages have co-existed harmoniously for decades.
The UAE's history of tolerance and cultural co-existence is comparable in many ways to the period of Convivencia in Spanish history. First proposed by the Spanish philologist Americo Castro, Convivencia refers to the period of Spanish history from the Muslim Umayyad conquest of Hispania in the early eighth century, to the expulsion of the Jews in 1492. This period under enlightened Arab Muslim rulers was one of multi-faith harmony and symbiosis, which rarely existed anywhere else in Europe at the time.
The rebuilding of Mosul is under way. AFP
The visit in 1951 of Founding Father, Sheikh Zayed, to the Vatican – among several other religious centres in Europe – is worth remembering in our present context. It demonstrates that our respect and acceptance of others has deep historical roots. Our early commitment to religious freedom was also reflected when Sheikh Shakhbut, the then Ruler of Abu Dhabi, donated 11 acres of land for the construction of the first church in the emirate. When it was consecrated in 1965, both Sheikh Shakhbut and his brother Sheikh Zayed attended the historic opening. The UAE currently has more than 50 places of worship belonging to various faiths other than Islam. Our pluralism is distinctive in the sense that diverse identities live together here without any pressure for assimilation or self-effacement.
Sheikh Mohammed bin Rashid, Prime Minister and Ruler of Dubai, once pointed out that “when the Arab world was tolerant and accepting of others, it led the world”. He explained that “from the civilisations of Damascus to Andalusia, Arab people provided beacons of science, knowledge, and civilisation, because humane values were the basis of our relationships with all civilisations, cultures, and religions”. Privileging human values, over narrow visions of the self, defined the culture of this land before and after the formation of the Union in 1971.
It is this same legacy that inspired us to partner with Unesco in February 2018 for the flagship initiative "Revive the Spirit of Mosul", which aims to rebuild the Iraqi city from the debris of terrorist vandalism. The project will restore the urban, social and cultural fabric of the Old City and seek to foster reconciliation and social cohesion. It involves the reconstruction of the Old City's historic landmarks, including Al Nouri Mosque, with its Al Hadba Minaret, and Al Sa'a and Al Tahira churches.
The UAE currently has more than 50 places of worship belonging to faiths other than Islam
The message that we want to convey through our partnership in the project is that we resist the zealots who destroy the symbols of our harmonious heritage and cultural values. It is also part of our commitment to fight against the forces of extremism across the globe. Just as we spare no effort in keeping the UAE a pluralistic safe haven, we also contribute to global initiatives against extremism and terrorism. Our vision of tolerance and acceptance is also a central aspect of our humanitarian operations around the globe. We offer aid and support to suffering people anywhere, regardless of their creed, colour or ethnicity.
As we observe the International Day of Human Fraternity, we need to remember that we are in the middle of a global pandemic that has held humanity hostage for almost an entire year. If there is one lesson to learn from our experience of the virus, it is this: our safety and security as human beings can be ensured only if we set aside narrow, identity-obsessed obstinacies and embrace all humankind with humility and love. As a nation, we remain committed to the promotion of tolerance and pluralism, both in terms of ethical principles and pragmatic considerations.
Noura Al Kaabi is the UAE’s Minister of Culture and Youth
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened. He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia. Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”. Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
Goalkeepers: Jack Butland, Jordan Pickford, Nick Pope Defenders: John Stones, Harry Maguire, Phil Jones, Kyle Walker, Kieran Trippier, Gary Cahill, Ashley Young, Danny Rose, Trent Alexander-Arnold Midfielders: Eric Dier, Jordan Henderson, Dele Alli, Jesse Lingard, Raheem Sterling, Ruben Loftus-Cheek, Fabian Delph Forwards: Harry Kane, Jamie Vardy, Marcus Rashford, Danny Welbeck
In numbers
1,000 tonnes of waste collected daily:
800 tonnes converted into alternative fuel
150 tonnes to landfill
50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
A timeline of the Historical Dictionary of the Arabic Language
2018: Formal work begins
November 2021: First 17 volumes launched
November 2022: Additional 19 volumes released
October 2023: Another 31 volumes released
November 2024: All 127 volumes completed
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
