• Elite male athletes during the press conference for the upcoming Abu Dhabi Marathon, Abu Dhabi. Khushnum Bhandari / The National
    Elite male athletes during the press conference for the upcoming Abu Dhabi Marathon, Abu Dhabi. Khushnum Bhandari / The National
  • From left, Paul Kipngetich Tanui from Kenya, Mohcin Outalha from Morroco, and Andrew Kwemoi, far right, from Uganda. Khushnum Bhandari / The National
    From left, Paul Kipngetich Tanui from Kenya, Mohcin Outalha from Morroco, and Andrew Kwemoi, far right, from Uganda. Khushnum Bhandari / The National
  • Suhail Alareefi, left, Executive Director, The Event Sector at Abu Dhabi Sports Council, and Khalid Al Hosani, Senior Vice President at ADNOC Group during the press conference for the upcoming Abu Dhabi Marathon, Abu Dhabi. Khushnum Bhandari / The National
    Suhail Alareefi, left, Executive Director, The Event Sector at Abu Dhabi Sports Council, and Khalid Al Hosani, Senior Vice President at ADNOC Group during the press conference for the upcoming Abu Dhabi Marathon, Abu Dhabi. Khushnum Bhandari / The National
  • Andrew Kwemoi of Uganda. Khushnum Bhandari / The National
    Andrew Kwemoi of Uganda. Khushnum Bhandari / The National
  • Brigid Kosgei, Kenyan long distance runner during the press conference. Khushnum Bhandari / The National
    Brigid Kosgei, Kenyan long distance runner during the press conference. Khushnum Bhandari / The National
  • From left, Brigid Kosgei, Kenyan long distance runner and Emily Kipchumba, Kenyan during the press conference for the upcoming Abu Dhabi Marathon, Abu Dhabi. Khushnum Bhandari / The National
    From left, Brigid Kosgei, Kenyan long distance runner and Emily Kipchumba, Kenyan during the press conference for the upcoming Abu Dhabi Marathon, Abu Dhabi. Khushnum Bhandari / The National
  • From left, Paul Kipngetich Tanui from Kenya, Mohcin Outalha from Morroco, and Andrew Kwemoi, far right, from Uganda. Khushnum Bhandari / The National
    From left, Paul Kipngetich Tanui from Kenya, Mohcin Outalha from Morroco, and Andrew Kwemoi, far right, from Uganda. Khushnum Bhandari / The National

Andrew Kwemoi eyes more capital gains as he prepares for Adnoc Abu Dhabi Marathon


Amith Passela
  • English
  • Arabic

Andrew Kwemoi, the first Ugandan to win the Milano Marathon, hopes to crown a breakthrough year with victory in Saturday’s fifth Adnoc Abu Dhabi Marathon.

Kwemoi, 23, has been in good form in 2023 and recorded a personal best of two hours, seven minutes, and 14 seconds, in Milan in April.

He is returning to the UAE capital having picked up a silver medal in the 10k race held at the second Adnoc Abu Dhabi Marathon in 2019.

“I remember that well. I was 19 and just beginning my professional career,” Kwemoi told The National at the launch ceremony held at the Event Village adjoining Adnoc headquarters on Thursday.

“This time I have come here for the main race and the main prize. It’s only my second marathon after Milano in April. I’m hopeful of replicating that run here in Abu Dhabi. I have prepared for this race for over three months and have come here in good shape. Obviously, it’s a strong field but I’m here ready to run my race.”

Competing for a share of the $303,000 prize fund are some of the top-ranked distance runners in the world, including Kenyan pair Kiptum Barnabas, who finished first in both the 2019 Hong Kong and the 2017 Buenos Aires marathons, and Leonard Barsoton, who set an impressive personal best of 2:09:06 earlier in the year.

Silver medallist Brigid Kosgei of Kenya celebrates on the podium in Tokyo. Reuters
Silver medallist Brigid Kosgei of Kenya celebrates on the podium in Tokyo. Reuters

Meanwhile, the last-minute withdrawal of Brigid Kosgei’s main challenger, the Ethiopian Tirunesh Dibaba, has left the Tokyo Olympics silver medallist as an overwhelming favourite in the elite women category. The 29-year-old Kosgei took fourth spot at the New York Marathon last month in a time of 2:27.45.

Prior to that, she won the Chicago Marathon in 2018 and 2019, and the London Marathon in 2019 and 2020. She was also runner up in the Chicago Marathon in 2017 and in London in 2018.

“This is my first time in Abu Dhabi and I have come here to run my race and win the prize,” she said. “It’s hard to predict the results and breaking the course record. My colleagues Vivian Kiplagat (2019) and Judith Korir (2021) have won this race before and I would be hoping to join them on the roll of honour list in Abu Dhabi.”

The race organisers have put together a strong female elite field to chase the course record of 2:20.41 set two years ago by Eunice Chumba from Bahrain.

The event is set to draw more than 23,000 runners across various distances, including the marathon (42.195km), marathon relay, 10km, 5km, 2.5km races, and the wheelchair race for People of Determination.

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

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Stormy seas

Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.

We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice. 

The specs: Macan Turbo

Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October

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Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Results:

5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)

5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly

6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel

6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani

7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel

7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EMaly%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Mo%20Ibrahim%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%20International%20Financial%20Centre%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20%241.6%20million%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2015%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%2C%20planning%20first%20seed%20round%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GCC-based%20angel%20investors%3C%2Fp%3E%0A

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel

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 two: how climate change drove the race for an alternative 

Bert van Marwijk factfile

Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder

Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia

Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Updated: February 12, 2024, 4:34 AM