Mr Gul's family sits in their living room, a photo of the children's mother on top of the shelf. She was killed in the attack on a Kabul maternity ward that hasn't been claimed by any militant group. Stefanie Glinski
Mr Gul's family sits in their living room, a photo of the children's mother on top of the shelf. She was killed in the attack on a Kabul maternity ward that hasn't been claimed by any militant group. Stefanie Glinski
Mr Gul's family sits in their living room, a photo of the children's mother on top of the shelf. She was killed in the attack on a Kabul maternity ward that hasn't been claimed by any militant group. Stefanie Glinski
Mr Gul's family sits in their living room, a photo of the children's mother on top of the shelf. She was killed in the attack on a Kabul maternity ward that hasn't been claimed by any militant group.

Afghanistan's maternity ward attack was a new low


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  • Arabic

With reference to Stefanie Glinski's report 'I am both your father and your mother', Afghan husbands mourn wives killed in maternity clinic attack (May 23): the attack on the Afghanistan maternity clinic was numbing. The actions of the perpetrators are an unacceptable. Gunmen dressed in police uniforms storming a maternity clinic and killing 24 – including newborn babies and 16 mothers who had just given birth is a new low. I pray for the souls of these innocent victims and their grieving families.

K Ragavan, Bengaluru, India

A return to an old stomping ground in Abu Dhabi

Regarding the piece 'It's a time to understand what's important': how a visit to Khalidiya uncovered some touching life lessons (May 20): I want to thank the writer Saeed Saeed for the beautifully written, sensitive, poignant and evocative article.

Kay Gallagher, Abu Dhabi

Mumbai is feeling the pinch as much as anywhere else

The report Mumbai companies feel the pain of extended lockdown measures by Rebecca Bundhun (May 24) was excellent. The stimulus package announced by India's finance minister Nirmala Sitharaman over five days has not inspired industrialists or businessmen. The stimulus is principally in the form of loans to farmers and small businesses. It does not offer any immediate succour to the groups adversely affected by the protracted lockdown. There is no relief to the millions of migrant workers, who have lost their jobs and are struggling to go back to their homes. The salaried section could have been given some tax concessions in a dreadful year, in which many will lose jobs.

We have a situation where a patient is on the operating table needing blood urgently to survive but the doctors are writing the prescription of medicines to be taken post the surgery. We have to first save the patient.

Rajendra Aneja, Dubai

South America is a new hub of the pandemic 

With reference to Brazil surges to second in coronavirus cases worldwide (May 23): I have a college student in NYC who's from Brazil and has lost family from this. She's devastated.

Rosemary George, New York, US

Syria has a huge place in our collective history

With reference to the images in The Middle East Framed – regional photography for May 23, 2020: these pictures are beautiful. I really hope everything will be okay in Syria. It has such an important place in our collective history.

Noorie Ansari, New Delhi, India

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

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Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

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Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket