Kuwait's late Emir Sheikh Sabah Al Ahmed Al Sabah has died at the age of 91. EPA
Kuwait's late Emir Sheikh Sabah Al Ahmed Al Sabah has died at the age of 91. EPA
Kuwait's late Emir Sheikh Sabah Al Ahmed Al Sabah has died at the age of 91. EPA
Kuwait's late Emir Sheikh Sabah Al Ahmed Al Sabah has died at the age of 91. EPA

The legacy of Sheikh Sabah lives on


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Kuwait is mourning its Emir, Sheikh Sabah Al Ahmad Al Sabah, who died on Tuesday, aged 91. The Arab world is also grieving for Sheikh Sabah, with a number of countries announcing official days of mourning and lowering their flags in deference to the late Gulf ruler who governed Kuwait for 14 years. He will be remembered as a man who strove to build bridges and resolve disputes across the region.

Sheikh Nawaf Al Sabah, who succeeded his brother as Emir yesterday, committed to continuing the important work of Sheikh Sabah and “to preserve the country’s dignity and protect its security”.

Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, wrote in a tweet that "Sheikh Sabah epitomised wisdom, tolerance, and peace and he was a great pioneer of Gulf cooperation". US President Donald Trump described the late ruler as a man who “tirelessly mediated to end conflicts in the Middle East”. United Nations Secretary General Antonio Guterres said Sheikh Sabah “was an extraordinary symbol of wisdom and generosity, a messenger of peace, a bridge-builder”.

Sheikh Sabah was indeed a man of peace. He was Kuwait’s foreign minister for four decades, and served as prime minister before becoming Emir in January 2006. Throughout his career, Sheikh Sabah used his power to bolster diplomacy and preserve peace and stability in his home country and beyond.

This was an especially difficult task at a time when Kuwait’s much larger neighbour, Iraq, was under Baathist rule. Border disputes intensified under Iraqi dictator Saddam Hussein, who ordered the invasion of Kuwait in 1990.

Sheikh Sabah also led negotiations to secure war reparations after the Iraqi army retreated. Despite painful memories of the invasion, he did not allow for his country to hold grudges and reached out to Iraqis at their time of need. He stated Kuwait’s support for Iraq’s right to chart its own path after the fall of Saddam, at the UN General Assembly in 2003, and worked tirelessly towards improving relations between the two countries. He visited Iraq in 2012 and declared from there the importance of ties between the people of the two nations, followed by another visit in 2019. Kuwait pledged $2 billion to help Iraq rebuild after ISIS was defeated in 2017.

Sheikh Sabah’s positive influence reached across the Arab world. He worked alongside Saudi Arabia to broker the 1989 Taif Accord. The agreement, which many considered a gold standard of diplomacy, ended 15 years of civil war in Lebanon. He was also involved in peace talks between South and North Yemen in the 1970’s, and hosted two summits to resolve Yemen’s ongoing civil war. His moderating influence succeeded in ending violence and de-escalating conflict from Turkey  to Bangladesh.

The late Emir has left a legacy of peace, tolerance and solidarity

The late Emir of Kuwait combined an acute awareness of geopolitics with a humanitarian approach to foreign affairs, which became a hallmark to Kuwait’s brand of diplomacy. In 2014, he was recognised as an “exemplary humanitarian leader'' by then UN Secretary-General Ban Ki-moon. He called for a political solution to Syria’s conflict and hosted several donor conferences to raise money for victims of the war. In 2015, Kuwait pledged half a billion dollars in aid at the third annual Syria donors conference in Kuwait City. Sheikh Sabah described Syria’s civil war as the “biggest humanitarian catastrophe in the modern history of mankind”.

The late Emir has left a legacy of peace, tolerance and solidarity, and will be remembered for his work to promote peace and prosperity in the Gulf and beyond. His wisdom and moderation have proven effective diplomatic tools and generations of Kuwaiti statesmen and politicians will continue to be inspired by his legacy.

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Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

What can victims do?

Always use only regulated platforms

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Courtesy: Crystal Intelligence

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

25-MAN SQUAD

Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi 
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze 

On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5