“Cheerfulness is a bounty …” – Prophet Mohammed.
In the formative years of the UAE, the late Sheikh Zayed, its founder, had many visions for his country.
One of them he shared in 1974 with Abdulrahman Makhlouf, who was the man behind the Abu Dhabi city master plan.
“Sheikh Zayed wanted people who live here to feel happy”, recalls the Egyptian urban planner, who also holds UAE citizenship.
“As Sheikh Zayed discussed this concept, I was reminded of what the Greek philosopher Plato said about the ideal city, that in addition to fulfilling its basic function of providing shelter and protection to its residents, it must be a source of happiness."
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This article is part of our supplement on happiness, which unites us all. For more happiness stories visit our dedicated page.
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This particular philosophical concept was embodied in the naming of one of Abu Dhabi’s first streets: “Al Saada” (happiness).
Some of the founding bricks with which the UAE was built were bricks of happiness, and this pursuit of happiness has long been at the core of human goals – across time, cultures and civilisations.
In Islam, Prophet Mohammed and his companions often discussed the ways of attaining happiness and of staying happy and content when facing problems and obstacles.
One of Prophet Mohammed’s companions said: “Since the day I accepted Islam, the Messenger of God would never meet me without a smiling face.” Given the positive effect a smile has on those you meet, Islam encourages its followers to smile as one form of charity.
In a Friday sermon, released by the General Authority of Islamic Affairs and Endowment (Awqaf), last month, it stated the ways to attaining happiness as doing good, obeying Allah and embodying Islamic values like self-contentment, forgiveness and complete trust in Allah’s decree, where one should have faith and trust in the Almighty in both good times and bad.
The Quran says: “Whoever does righteousness, whether male or female, while he is a believer, We will surely cause him to live a good life, and We will surely give them their reward [in the Hereafter] according to the best of what they used to do.” (An-Nahl: 97).
Ibn Abbas, one of the Prophet Mohammed’s companions, said: “Good life is happiness … and it covers all aspects of comfort.”
Another companion, Ibn Mas’ud, said: “Allah has placed ease and happiness in certainty of faith and contentment. He has placed worry and misery in discontent and doubt.”
In an age where we keep wanting more – more wealth, more status – it is important to remember the power of self-contentment and being satisfied with what one has. If someone is single, they want to get married, if someone is married, they want kids, and if they have kids, they want the best schools. The list of wants never end: we want to have the latest technology, the latest fashions and trends, more followers on social media, to be admired and famous, the best cars and best homes and so forth.
The Messenger of Allah said: “Be satisfied with what Allah has allotted for you and you shall be the richest of the people.” To show how important this concept was, he said it several times in different ways. In another saying attributed to him, he says: “Richness does not mean, having a great amount of property, but riches is self-contentment.”
Over and over again we hear poets, wise men and wise women of the past tell us something along the lines of how being satisfied with what you have been given will help you achieve true happiness.
An equally important means of achieving joy and delight is remembrance of Allah: “Those who have believed and whose hearts are assured by the remembrance of Allah. Unquestionably, by the remembrance of Allah, hearts are assured.” (Ar-Raad: 28).
Besides one’s actions, like being thankful, kind, forgiving and giving, Islam stresses the importance of good relations with those closest to us.
It comes as no surprise that a happy home is also a key to a happy life. A supportive, loving family as well as good neighbours and friends are some of the ways of attaining happiness.
Prophet Mohammed said: “The four pillars of happiness are: a righteous wife, a spacious dwelling, righteous neighbours and a good steed.”
The path to happiness has been gently laid out for those who wish to follow its tenets, and if followed, it is possible to be blessed with happiness in both this life and the hereafter.
rghazal@thenational.ae
On Twitter:@Arabianmau
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
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
MOUNTAINHEAD REVIEW
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Director: Jesse Armstrong
Rating: 3.5/5
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Ruwais timeline
1971 Abu Dhabi National Oil Company established
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
The Programme
Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
EPL's youngest
- Ethan Nwaneri (Arsenal)
15 years, 181 days old
- Max Dowman (Arsenal)
15 years, 235 days old
- Jeremy Monga (Leicester)
15 years, 271 days old
- Harvey Elliott (Fulham)
16 years, 30 days old
- Matthew Briggs (Fulham)
16 years, 68 days old
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
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Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
Teachers' pay - what you need to know
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
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Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5