The recent news that Abu Dhabi’s Abrahamic Family House – a pioneering multi-faith complex comprising a mosque, church and synagogue – will open on March 1 is an important development that at its heart weaves together the old and the new.
Although the Arabian peninsula has historically been home to places of worship belonging to the three Abrahamic religions, this is the first time that Muslims, Jews and Christians will be able to worship at the same, purpose-built site, breaking down barriers and learning about each other’s traditions.
Named after Abraham, the prophet revered in Islam, Judaism and Christianity, the three houses of worship on Saadiyat Island – the Imam Al Tayeb Mosque, St Francis Church and Moses ben Maimon Synagogue – lead to a central garden under which will sit a museum and education centre.
The powerful message of co-existence this sends out is unmistakable and President Sheikh Mohamed – who initially announced the project in February 2019 – said on Thursday that the inauguration of the complex was in line with the UAE’s celebration of diversity and tolerance.
Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, and Sheikh Nahyan bin Mubarak, Minister of Tolerance and Co-existence, officially inaugurated the faith centre on Thursday, with Sheikh Saif saying the religious gathering place “embodies the UAE's values of mutual respect and peaceful co-existence”.
The story of the UAE being a shared space goes back centuries. In 2010, the remains of an ancient Christian monastery on Abu Dhabi’s Sir Bani Yas Island, believed to have been settled around 600 AD by a community of 30 to 40 monks, were opened to the public.
This was followed by another important find in November last year, when archaeologists discovered the remains of another Christian monastery on Al Sinniyah Island in Umm Al Quwain.
The presence of a Hebrew-language gravestone in Ras Al Khaimah dating back to between 1507 and 1650 also reveals the diverse mix of people and faiths who lived, worked and died in this region.
It is a mix that has become richer over years, and even more so in the 21st century, as the UAE becomes a home from home for more than 200 nationalities. Next year, for example, Abu Dhabi will witness the completion of a major Hindu temple being built on more than five hectares of land gifted to the Indian community in 2015 by Sheikh Mohamed.
The temple, with its hand-carved ornamentation, will join the significant architectural contribution made by the Abrahamic Family House. Designed by Ghanaian-British architect David Adjaye, the complex’s elegant buildings complement not only the flourishing Cultural District on Saadiyat Island – already home to Louvre Abu Dhabi – but will become a stand-out feature of the capital in their own right.
More importantly, they are a physical expression of the Emirates’ continued recognition of diversity, not only within its own borders but around the world. The UAE has taken bold steps in this regard, hosting the first papal visit to the Arabian Peninsula in 2019 and being the place where Pope Francis signed the Document on Human Fraternity with Ahmed Al Tayyeb, Grand Imam of Al Azhar.
The Abrahamic Family House and the values it embodies also reflect a nation that doesn’t flinch from the complexity of the modern world. That Muslims, Christians and Jews will be able to share the same space and worship freely in a land that values its own Islamic heritage is surely something to be proud of.
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
MATCH INFO
Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
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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
MATCH INFO
Mainz 0
RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')
Man of the Match: Timo Werner (RB Leipzig)
MATCH INFO
Inter Milan 1 (Martinez 18' pen)
Juventus 2 (Dybala 4', Higuain 80')
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.