A pregnant woman looks at the ultrasound image of her baby. Getty
A pregnant woman looks at the ultrasound image of her baby. Getty
A pregnant woman looks at the ultrasound image of her baby. Getty
A pregnant woman looks at the ultrasound image of her baby. Getty

No children? It's time to start minding your own business


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Regarding Gemma White's story Yes, I have three sons: here's why you need to stop asking me if I'd like a girl (December 19), what I find seriously offensive is people asking me why I don't have children. Why do they believe it is any of their business?

Wiltrud Eva, Eutin, Germany

Maybe the way to go is not ask anything about having children, whether it is "when are you planning the second?" or "Don’t you want a girl?" Stay out of people’s private lives. They may not want to share infertility stories or they may just not want children.

Allyson Alicia Day, Abu Dhabi

India’s middle class wants jobs, peace and prices to be affordable

In reference to the article Modi defends Indian citizenship law as death toll mounts (December 22): after the commotion created by the citizenship law, the ruling party BJP has lost power in the Jharkhand state assembly elections. The results should serve as a wake-up call to the party. The people of Jharkhand and even India are desperately concerned about the economy, lack of jobs, rising prices of essentials, etc.

The poor and middle classes of India not primarily concerned with building of gigantic statues, Citizenship Amendment Act nor the National Register of Citizens, etc. Their priority is to provide for their children. People do not like strife. They want to live peacefully.

Rajendra Aneja, Dubai

Muslim women don’t need a corporation to champion them

In reference to Sarah Afaneh's piece As a Muslim woman, I find the praise lavished upon Nike's modest swimsuit patronising (December 23): Muslim women need a rapid increase in women-friendly exercise facilities and modest attire. That would solve part of the obesity problem.

Joanne McKeown, Melbourne

I really don’t think Muslim women are waiting for Nike to save them.

Dina Tarek, Cairo

Climate change too can force people to leave their homes

About Daniel Bardsley's report Middle East is 'the canary in the coal mine' of climate change (December 23): as Barack Obama said, the climate creates refugees also.

Andre Roberts, Florida

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

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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.

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Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

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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

 

Key developments

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The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.