• Queen Elizabeth II leads Sheikh Zayed, Ruler of Abu Dhabi, through Buckingham Palace in London, on June 13, 1969. Getty Images
    Queen Elizabeth II leads Sheikh Zayed, Ruler of Abu Dhabi, through Buckingham Palace in London, on June 13, 1969. Getty Images
  • Sheikh Zayed, Queen Elizabeth, Sheikh Khalifa and Prince Philip in Abu Dhabi in 1979. Getty Images
    Sheikh Zayed, Queen Elizabeth, Sheikh Khalifa and Prince Philip in Abu Dhabi in 1979. Getty Images
  • Queen Elizabeth with Sheikh Zayed during her visit to the UAE in 1979. Photo: Zaki Anwar Nusseibeh, adviser to the Ministry of Presidential Affairs
    Queen Elizabeth with Sheikh Zayed during her visit to the UAE in 1979. Photo: Zaki Anwar Nusseibeh, adviser to the Ministry of Presidential Affairs
  • The queen during her UAE visit in 1979. Photo: Ramesh Shukla
    The queen during her UAE visit in 1979. Photo: Ramesh Shukla
  • Queen Elizabeth during her 1979 UAE visit. Photo: Ramesh Shukla
    Queen Elizabeth during her 1979 UAE visit. Photo: Ramesh Shukla
  • The inauguration of Le Meridien in Abu Dhabi with Queen Elizabeth and Sheikh Zayed in 1979. Photo: Le Meridien Abu Dhabi
    The inauguration of Le Meridien in Abu Dhabi with Queen Elizabeth and Sheikh Zayed in 1979. Photo: Le Meridien Abu Dhabi
  • Queen Elizabeth and Sheikh Zayed on the latter's visit to England in 1989. Photo: Centre for Documentation and Research
    Queen Elizabeth and Sheikh Zayed on the latter's visit to England in 1989. Photo: Centre for Documentation and Research
  • Queen Elizabeth at a lunch at Al Mushrif Palace hosted by President Sheikh Khalifa. Photo: Ian Jones
    Queen Elizabeth at a lunch at Al Mushrif Palace hosted by President Sheikh Khalifa. Photo: Ian Jones
  • Queen Elizabeth with Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, at Emirates Palace on November 25, 2010. Getty Images
    Queen Elizabeth with Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, at Emirates Palace on November 25, 2010. Getty Images
  • Queen Elizabeth arrives at Emirates Palace with Sheikh Mohamed bin Zayed, then Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, and Sheikh Mohammed bin Rashid for the unveiling of Zayed National Museum on November 25, 2010. Andrew Henderson / The National
    Queen Elizabeth arrives at Emirates Palace with Sheikh Mohamed bin Zayed, then Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, and Sheikh Mohammed bin Rashid for the unveiling of Zayed National Museum on November 25, 2010. Andrew Henderson / The National
  • Sheikh Mohamed with Queen Elizabeth and Prince Philip, the Duke of Edinburgh, at Sheikh Zayed Grand Mosque on November 24, 2010. Andrew Henderson / The National
    Sheikh Mohamed with Queen Elizabeth and Prince Philip, the Duke of Edinburgh, at Sheikh Zayed Grand Mosque on November 24, 2010. Andrew Henderson / The National
  • President Sheikh Khalifa arrives in Windsor for a state visit to the UK as the guest of Queen Elizabeth and Prince Philip. Photo: Ian Jones
    President Sheikh Khalifa arrives in Windsor for a state visit to the UK as the guest of Queen Elizabeth and Prince Philip. Photo: Ian Jones
  • Queen Elizabeth with Sheikh Khalifa and Prince Phillip in Windsor, UK, in 2013. AP Photo
    Queen Elizabeth with Sheikh Khalifa and Prince Phillip in Windsor, UK, in 2013. AP Photo
  • Queen Elizabeth, Sheikh Khalifa and Prince Philip leave after the inspection of the Guard of Honour at Windsor Castle. AP Photo
    Queen Elizabeth, Sheikh Khalifa and Prince Philip leave after the inspection of the Guard of Honour at Windsor Castle. AP Photo
  • Queen Elizabeth appoints the then Ruler of Dubai, Sheikh Rashid bin Saeed, a Knight Grand Cross of the Order of Saint Michael and Saint George in 1979. Tim Graham / Getty Images
    Queen Elizabeth appoints the then Ruler of Dubai, Sheikh Rashid bin Saeed, a Knight Grand Cross of the Order of Saint Michael and Saint George in 1979. Tim Graham / Getty Images
  • Queen Elizabeth delivers a speech in the presence of Sheikh Rashid bin Saeed, Sheikh Hamdan bin Rashid and Prince Philip on February 25, 1979. National Archives
    Queen Elizabeth delivers a speech in the presence of Sheikh Rashid bin Saeed, Sheikh Hamdan bin Rashid and Prince Philip on February 25, 1979. National Archives
  • She sits beside Sheikh Rashid bin Saeed on a sightseeing tour of Dubai on February 26, 1979. AP Photo
    She sits beside Sheikh Rashid bin Saeed on a sightseeing tour of Dubai on February 26, 1979. AP Photo

Queen Elizabeth was a 'warm and wise' friend to the UAE


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  • Arabic

As millions mourn the death of Queen Elizabeth II here in the UK and across the world, it’s fitting to pause and reflect on how Her Majesty meant many things to many people.

For Emiratis, she represented the very best of British identity and character. For that reason, many of us, myself included, felt a deep sense of affection towards her. The UK is an important friend and ally, and the queen served as monarch for the entire history of our country. So today we feel profound sadness, as well as gratitude.

Our nation joins the UK in mourning the passing of an incredibly beloved monarch. Our thoughts are, of course, with the British royal family, and with British and Commonwealth citizens around the world.

The queen’s passing is also a moment for personal reflection. As ambassador to the UK, I was fortunate to meet the queen on several occasions. I will cherish the memories of the times I spent in her company. On every occasion I found her to be warm, thoughtful, wise and kind.

A portrait of Queen Elizabeth is projected upon the Burj Khalifa in Dubai. AFP
A portrait of Queen Elizabeth is projected upon the Burj Khalifa in Dubai. AFP

I have been struck, reading the many tributes paid to her in recent days, how many other people experienced the same. For someone to bear so much responsibility for so long and still to inspire such a reaction in those who met her is incredible.

But beyond these personal memories, the passing of the monarch also presents an opportunity to reflect on the strength of the relationship between our two nations.

The queen was a close friend to the UAE and for that we will always be grateful.

Her first visit to our young nation, in 1979, saw her welcomed by our Founding Father, H.H. Sheikh Zayed bin Sultan Al Nahyan. This visit, in the years after the relationship between the Gulf and the UK had changed so significantly, did much to establish a friendship between us and set a positive course for the decades ahead.

I remember well her second visit, in 2010, and in particular the iconic images of her visit to the Sheikh Zayed Grand Mosque. Her presence there was doubly significant, as in her capacity as Supreme Governor of the Church of England she was the first leader of another religion to visit the mosque. This visit did much to underline to the world the shared values of dialogue and tolerance that our two nations hold.

Queen Elizabeth during her visit to Sheikh Zayed Grand Mosque in 2010. Andrew Henderson/The National
Queen Elizabeth during her visit to Sheikh Zayed Grand Mosque in 2010. Andrew Henderson/The National

When I was appointed ambassador some years later, the memory of these visits, and the pride I felt in the strength of our relationship with the UK, served as an inspiration. In the decades since that first visit in 1979, we have found many opportunities for partnership and collaboration.

We have deepened our ties and strengthened our friendship. Working with her majesty’s government we have signed various impactful initiatives and agreements, most recently the Partnership for the Future and the Sovereign Investment Partnership, which will benefit a wide variety of sectors from energy and infrastructure, to education and cultural development, in both our nations. Our trade ties will be further intensified through the GCC-UK Free Trade Agreement, for which negotiations have started.

As monarch, Queen Elizabeth II presided over all these major milestones, and the UAE is grateful for the direction she so skilfully set.

British and UAE national flags fly at half mast in Dubai. EPA
British and UAE national flags fly at half mast in Dubai. EPA

We can look back on the Elizabethan era with fondness and pride, and we can look forward with confidence that more opportunities lie ahead.

Leaders inevitably change, but leadership can be constant, built on the strong foundations laid by predecessors.

In the United Kingdom, a new Carolean era has begun under King Charles III where the UK will continue to thrive as a modern, multicultural and multi-faith society.

In the UAE, H.H. Sheikh Mohamed bin Zayed Al Nahyan was appointed President of the UAE earlier this year following the passing of our former President, H.H. Sheikh Khalifa bin Zayed Al Nahyan. His Highness Sheikh Mohamed will ensure that the UAE too will continue to flourish as a diverse, tolerant society.

Having experienced the profound sadness that overwhelmed our nation when H.H. Sheikh Khalifa passed, we very much empathise with the British people at this difficult time. It is in these momentous and unforeseen developments, that we see another, unexpected parallel between our nations’ histories and paths forward.

From my perspective, I am confident that under the leadership of King Charles III and H.H. Sheikh Mohamed, the friendship and partnership between the UAE and the UK will continue to thrive – a true testament to the legacies of Queen Elizabeth II and our former President, H.H. Sheikh Khalifa bin Zayed Al Nahyan.

The UK mourns Queen Elizabeth II - in pictures

  • A tribute altar for Queen Elizabeth II in Green Park in London. AFP
    A tribute altar for Queen Elizabeth II in Green Park in London. AFP
  • Ann Doran, 6, looks at floral tributes left in Green Park. Reuters
    Ann Doran, 6, looks at floral tributes left in Green Park. Reuters
  • Britain's Prince William, Prince of Wales, and Catherine, Princess of Wales, look at floral tributes on the Sandringham Estate. AFP
    Britain's Prince William, Prince of Wales, and Catherine, Princess of Wales, look at floral tributes on the Sandringham Estate. AFP
  • A drawing of the queen and her husband Prince Philip among flowers outside Windsor Castle. AFP
    A drawing of the queen and her husband Prince Philip among flowers outside Windsor Castle. AFP
  • Members of the public view floral tributes in Green Park, near Buckingham Palace. PA
    Members of the public view floral tributes in Green Park, near Buckingham Palace. PA
  • People queue on a bridge over the river Thames to pay their respects to Queen Elizabeth in London. Reuters
    People queue on a bridge over the river Thames to pay their respects to Queen Elizabeth in London. Reuters
  • A member of the public lights a candle at Windsor Parish Church. AFP
    A member of the public lights a candle at Windsor Parish Church. AFP
  • Residents of the Lawn care home in Alton, Hampshire, decorate an area with photographs of Queen Elizabeth, bunting and their own flower arrangements. PA
    Residents of the Lawn care home in Alton, Hampshire, decorate an area with photographs of Queen Elizabeth, bunting and their own flower arrangements. PA
  • Lloyd's of London chief John Neal delivers remarks honouring the life of Queen Elizabeth during a remembrance ceremony in the atrium of the company's offices in London. Getty Images
    Lloyd's of London chief John Neal delivers remarks honouring the life of Queen Elizabeth during a remembrance ceremony in the atrium of the company's offices in London. Getty Images
  • Joyce Buckley, a sponge decorator at Emma Bridgewater pottery in Stoke-on-Trent, Staffordshire, paints a commemorative mug. PA
    Joyce Buckley, a sponge decorator at Emma Bridgewater pottery in Stoke-on-Trent, Staffordshire, paints a commemorative mug. PA
  • A royalist standing in front of Buckingham Palace. AFP
    A royalist standing in front of Buckingham Palace. AFP
  • Tributes to Queen Elizabeth are viewed at St James's Park in London. Reuters
    Tributes to Queen Elizabeth are viewed at St James's Park in London. Reuters
  • Crowds gather outside St. Giles' Cathedral on the Royal Mile as the queen's coffin passes in Edinburgh. Bloomberg
    Crowds gather outside St. Giles' Cathedral on the Royal Mile as the queen's coffin passes in Edinburgh. Bloomberg
  • Chelsea Pensioners attend a Drumhead service of remembrance, with readings and prayers, in London. Getty Images
    Chelsea Pensioners attend a Drumhead service of remembrance, with readings and prayers, in London. Getty Images
  • An image of Queen Elizabeth at Green Park Tube station. Reuters
    An image of Queen Elizabeth at Green Park Tube station. Reuters
  • Vanessa, Anne and Grace, from left to right, wait opposite the Palace of Westminster to be first in line bidding farewell to Queen Elizabeth in London. AP
    Vanessa, Anne and Grace, from left to right, wait opposite the Palace of Westminster to be first in line bidding farewell to Queen Elizabeth in London. AP
  • A young girl holds Paddington Bear and Corgi stuffed toys while waiting to watch the procession of Queen Elizabeth's coffin from the Palace of Holyroodhouse to the Royal Mile in Edinburgh. Reuters
    A young girl holds Paddington Bear and Corgi stuffed toys while waiting to watch the procession of Queen Elizabeth's coffin from the Palace of Holyroodhouse to the Royal Mile in Edinburgh. Reuters
  • Well-wishers outside Windsor Castle. Getty Images
    Well-wishers outside Windsor Castle. Getty Images
  • Lloyd Smith paints a portrait of Queen Elizabeth in London. AFP
    Lloyd Smith paints a portrait of Queen Elizabeth in London. AFP
  • A child lays flowers outside the Palace of Holyroodhouse in Edinburgh. AP
    A child lays flowers outside the Palace of Holyroodhouse in Edinburgh. AP
  • A family leaves flowers outside Buckingham Palace. EPA
    A family leaves flowers outside Buckingham Palace. EPA
  • Flowers and tributes, including sunflowers and a Paddington Bear, are left for Queen Elizabeth at the Green Park memorial in London. AP
    Flowers and tributes, including sunflowers and a Paddington Bear, are left for Queen Elizabeth at the Green Park memorial in London. AP
  • People start to camp on The Mall ahead of Queen Elizabeth's coffin being taken from Buckingham Palace on Wednesday afternoon by procession on a Gun Carriage to the Palace of Westminster. PA
    People start to camp on The Mall ahead of Queen Elizabeth's coffin being taken from Buckingham Palace on Wednesday afternoon by procession on a Gun Carriage to the Palace of Westminster. PA
  • Flowers left in St James's Park, London. PA
    Flowers left in St James's Park, London. PA
  • A man with his dog arrive early as they wait to view the cortege carrying the coffin of Queen Elizabeth in Edinburgh. Getty Images
    A man with his dog arrive early as they wait to view the cortege carrying the coffin of Queen Elizabeth in Edinburgh. Getty Images
  • Members of the public gather on the Royal Mile in Edinburgh to watch the hearse carrying the coffin of Queen Elizabeth to the Palace of Holyroodhouse. PA
    Members of the public gather on the Royal Mile in Edinburgh to watch the hearse carrying the coffin of Queen Elizabeth to the Palace of Holyroodhouse. PA
  • Crowds watch as the hearse continues its journey to the Palace of Holyroodhouse from Balmoral. PA
    Crowds watch as the hearse continues its journey to the Palace of Holyroodhouse from Balmoral. PA
  • The hearse passing over Queensferry Crossing on its way to Edinburgh. PA
    The hearse passing over Queensferry Crossing on its way to Edinburgh. PA
  • Flowers left at the Sandringham Estate, one of the queen's residences. EPA
    Flowers left at the Sandringham Estate, one of the queen's residences. EPA
  • A Paddington Bear teapot at the Sandringham Estate. EPA
    A Paddington Bear teapot at the Sandringham Estate. EPA
  • Flowers left at the gates of the Sandringham Estate. EPA
    Flowers left at the gates of the Sandringham Estate. EPA
  • Flowers, cards and messages left in St James's Park in London. EPA
    Flowers, cards and messages left in St James's Park in London. EPA
  • People lay flowers at Buckingham Palace in London. Reuters
    People lay flowers at Buckingham Palace in London. Reuters
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MATCH INFO

Who: France v Italy
When: Friday, 11pm (UAE)
TV: BeIN Sports

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

First Person
Richard Flanagan
Chatto & Windus 

MATCH INFO

RB Leipzig 2 (Klostermann 24', Schick 68')

Hertha Berlin 2 (Grujic 9', Piatek 82' pen)

Man of the match Matheus Cunha (Hertha Berlin

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

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The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Australia tour of Pakistan

March 4-8: First Test, Rawalpindi

March 12-16: Second Test, Karachi

March 21-25: Third Test, Lahore

March 29: First ODI, Rawalpindi

March 31: Second ODI, Rawalpindi

April 2: Third ODI, Rawalpindi

April 5: T20I, Rawalpindi

Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

The%20specs%3A%202024%20Mercedes%20E200
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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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,000mm, Winners: Mumayaza, Fabrice Veron (jockey), Eric Lemartinel (trainer)

5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m, Winners: Sharkh, Pat Cosgrave, Helal Al Alawi

6pm: The President’s Cup Prep - Conditions (PA) Dh100,000 (T) 2,200m, Winner: Somoud, Richard Mullen, Jean de Roualle

6.30pm: Handicap (PA) Dh90,000 (T) 1,600m, Winner: Harrab, Ryan Curatolo, Jean de Roualle

7pm: Abu Dhabi Equestrian Gold Cup - Prestige (PA) Dh125,000 (T) 1,600m, Winner: Hameem, Adrie de Vries, Abdallah Al Hammadi

7.30pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m, Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel

8pm: Maiden (TB) Dh80,000 (T) 1,400m, Winner: Nibras Passion, Bernardo Pinheiro, Ismail Mohammed

SPECS
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Updated: September 14, 2022, 1:17 PM