Last week I attended the female undergraduate graduation ceremony at Zayed University. Several hundred graduates sat on stage awaiting their moment, each one dressed in identical graduation garb. From a distance, the only distinguishing feature was the different coloured sashes worn to represent the respective colleges – blue, white, green – and also the wide diversity of footwear choices: YSL, Valentino, Nike.
The Mistress of Ceremonies began reading out names, and one by one each student, sometimes walking in impossibly high heels, would cross the stage to collect their degree certificates. Occasionally the gravitas of the ceremony was punctured by the whooping and hollering of overjoyed family and friends in the audience, those unable to contain their joy, pride and admiration.
The similarity of graduation garb was also matched by a relatively high degree of likeness in terms of students’ first names. The Mistress of Ceremonies might sometimes call the name Fatima five times in succession, followed by three or four Mariams. My own research has shown that about 10 per cent of all the students that have ever attended Zayed University were named either Fatima or Mariam.
Despite a few minor idiosyncrasies, the Zayed University ceremony was incredibly similar to other graduation ceremonies I had attended elsewhere in the world. This institution of graduation is now a global tradition; a tradition that can arguably be traced back to two sisters named Fatima and Mariam.
The Al Fihri sisters, Fatima and Mariam, were born into a prosperous business family in ninth century Qayrawan, in what is now Tunisia. The family moved west, settling in the newly founded city of Fez. On the death of their wealthy father, the sisters used their large inheritance for major works of philanthropy. One of their projects, Al Qarawiyyin mosque, founded in 859, became a degree-granting university. This is an institution that many – including Guinness World Records – consider the oldest continuously operating university in the world. It predates the University of Bologna (founded 1088), Europe's oldest existing university, by over 200 years.
Although much has changed in the world of education since the founding of Al Qarawiyyin, much has also remained the same. The tradition of seeking knowledge and celebrating those who take up the challenge of acquiring it is both timeless and universal. So are the emotions family members express, as they watch their sons and daughters, siblings and cousins walk across the stage to receive their degrees.
The graduation ceremony in this country is made more remarkable when we consider the broader educational journey over the past few decades. The development of education has been breathtakingly rapid. In 1971, the literacy rates for men and women in the Gulf were about 50 and 30 per cent, respectively. Four decades later we read reports of literacy rates approaching 90 per cent, with female participation in tertiary education on par with or greater than that of men.
At last week’s graduation ceremony, the sense of progress and achievement was palpable, from the state-of-the-art auditorium where the event took place, to the well-grounded sense of self-confidence that many of these nouveau-graduates now exuded. Education is a journey, and these fresh graduates were like new arrivals at the first stop on an around the world tour.
Along with the celebration and sense of achievement, there was also an air of ambition, a desire to further improve and to achieve more. Many of the students I spoke to told me they planned to undertake master’s degrees and PhDs, they were firmly committed to the idea of lifelong learning. Among these fresh graduates, I also saw the Fatima and Mariam Al Fihris of the future; individuals whose achievements, values and determination will result in lasting legacies of benefit to humanity.
Dr Justin Thomas is an associate professor at Zayed University
On Twitter: @DrJustinThomas
The five pillars of Islam
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Price, base: From Dh57,000
Engine: 1.5L, in-line four-cylinder
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11 cabbie-recommended restaurants and dishes to try in Abu Dhabi
Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)
Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)
Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)
Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).
Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)
Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)
Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)
Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)
Pinky Food Restaurant in Tanker Mai for tilapia
Tasty Zone for Nepalese-style noodles (Dh15)
Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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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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