The Wimbledon tennis championships have been underway since June 28 after a no-show in the past year due to Covid-19. Since the return of the popular sporting event, more than one tennis great has thanked fans inside the arena for being in attendance.
The men's record eight-time winner, Roger Federer, got a round of applause more than once for mentioning the crowd and the atmosphere. In a similar spirit, home favourite Andy Murray gave away the shirt that he wore during the match to two fans on the prestigious Centre Court for encouraging him with "Come on, Andy!", chants that pushed him to his five-set second-round win. Other players too spoke of how grateful they were for a live crowd and crucial cheering. Notably, at the beginning of the tournament, fans stood up to applaud healthcare workers and the scientists who developed the Covid-19 vaccines.
There is no doubt that audiences bring alive an event. The state of mind for a sportsperson can hinge on the encouragement of fans, frequently determining the outcome of tense matches. In the UK, an atmosphere such as the one at Wimbledon was made possible because of the country's dogged inoculation drive. Fans in the stadium have
It is possibly just a matter of time before audiences are able to see more events in person
had to show proof of vaccination. Ticket holders have had to show a negative test taken within the previous 48 hours. It is the only reason the crowds are unmasked, as we see them on our TV screens – and fans do need to remain masked when not in their seats.
Shortly after Wimbledon ends on July 11, the much-awaited Tokyo Olympics begin. With three weeks to go for the games, the organising committee on Friday was still considering precautions that would disappoint sporting enthusiasts: a ban on all domestic fans – internationally, in any case, fans are not allowed due to the pandemic.
In keeping with the season of big global sporting events, the UAE will host the T20 Cricket World Cup this October. This is heartening for sports watchers and a testament to the faith in the country's vaccination successes that the game will be played in the country once again. The UAE already has a template of success to emulate from the past year, despite the virus, when it hosted the world's biggest club-level cricket league. The Indian Premier League was held successfully with players in bio bubbles. The rigour of testing and social distancing have been in place since. And the systems to ensure the safety of citizens and residents are constantly being updated, whether it is the use of Al Hosn app or new screening methods.
Despite the fluid and ever-changing nature of challenges, as now in the case of the Delta variant, the UAE's approach to keeping its communities safe manifests in measures such as the new contact tracing system. These steps make it possible for a semblance of normality to be restored to not just to major sporting tournaments but other big-league events such as the Expo 2020 Dubai, which in October is on track to welcome hundreds of thousands of visitors from around the world.
In the time since last year's IPL matches took place, the UAE's vaccination levels have soared. The figures speak for themselves: Abu Dhabi's Ministry of Health and Prevention said that 65,939 doses of the Covid-19 vaccine were administered in the past day, which pushes the figure to over 15,428,281 doses administered by July 2. The rate of vaccine distribution was 155.99 doses for every 100 people. Considering the UAE's determined approach to vaccination, such progress is unsurprising. And given that the country has the faith and trust of other nations and sports authorities, it is possibly just a matter of time before audiences are able to see more events in person, the way they are best experienced.
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
%3Cp%3E%3Cstrong%3EUAE%20fixtures%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E25%20April%20%E2%80%93%20Ireland%20v%20UAE*%3Cbr%3E27%20April%20%E2%80%93%20UAE%20v%20Zimbabwe**%3Cbr%3E29%20April%20%E2%80%93%20Netherlands%20v%20UAE*%3Cbr%3E3%20May%20%E2%80%93%20UAE%20v%20Vanuatu*%3Cbr%3E5%20May%20%E2%80%93%20Semi-finals%3Cbr%3E7%20May%20%E2%80%93%20Final%3Cbr%3E%3Cstrong%3EUAE%20squad%3A%20%3C%2Fstrong%3EEsha%20Oza%20(captain)%2C%20Al%20Maseera%20Jahangir%2C%20Avanee%20Patel%2C%20Heena%20Hotchandani%2C%20Indhuja%20Nandakumar%2C%20Kavisha%20Kumari%2C%20Khushi%20Sharma%2C%20Lavanya%20Keny%2C%20Mehak%20Thakur%2C%20Rinitha%20Rajith%2C%20Samaira%20Dharnidharka%2C%20Siya%20Gokhale%2C%20Suraksha%20Kotte%2C%20Theertha%20Satish%2C%20Vaishnave%20Mahesh.%3C%2Fp%3E%0A%3Cp%3E*Zayed%20Cricket%20Stadium%3C%2Fp%3E%0A%3Cp%3E**Tolerance%20Oval%3C%2Fp%3E%0A
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
All Black 39-12 British & Irish Lions
'HIJRAH%3A%20IN%20THE%20FOOTSTEPS%20OF%20THE%20PROPHET'
%3Cp%3E%3Cstrong%3EEdited%20by%3A%3C%2Fstrong%3E%20Idries%20Trevathan%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20240%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Hirmer%20Publishers%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Tamkeen's offering
- 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
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
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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
The specs: 2018 Jeep Grand Cherokee Trackhawk
Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)
