• Karsten Warholm, of Norway, centre, clears a hurdle before winning the gold medal ahead of Rai Benjamin, of United States in the final of the men's 400-meter hurdles at the 2020 Summer Olympics.
    Karsten Warholm, of Norway, centre, clears a hurdle before winning the gold medal ahead of Rai Benjamin, of United States in the final of the men's 400-meter hurdles at the 2020 Summer Olympics.
  • Jamaica's Elaine Thompson-Herah celebrates taking gold in the women's 200m final.
    Jamaica's Elaine Thompson-Herah celebrates taking gold in the women's 200m final.
  • Malaika Mihambo of Germany reacts after winning the gold medal in the women's Long Jump Finals.
    Malaika Mihambo of Germany reacts after winning the gold medal in the women's Long Jump Finals.
  • Franziska Brausse and Lisa Brennauer of Team Germany celebrate winning a gold medal during the Women's team pursuit finals.
    Franziska Brausse and Lisa Brennauer of Team Germany celebrate winning a gold medal during the Women's team pursuit finals.
  • Gold medalist Jingyuan Zou of China celebrates at an award ceremony for the men's artistic gymnastics parallel bars.
    Gold medalist Jingyuan Zou of China celebrates at an award ceremony for the men's artistic gymnastics parallel bars.
  • Silver medallist China's Tang Xijing, left, and gold medallist China's Guan Chenchen pose on the podium of the artistic gymnastics women's balance beam final.
    Silver medallist China's Tang Xijing, left, and gold medallist China's Guan Chenchen pose on the podium of the artistic gymnastics women's balance beam final.
  • Japan's Sena Irie stands with her gold medal after defeating the Philippines's Nesthy Petecio, in the women's featherweight 60-kg final boxing match.
    Japan's Sena Irie stands with her gold medal after defeating the Philippines's Nesthy Petecio, in the women's featherweight 60-kg final boxing match.
  • Roniel Iglesias of Cuba celebrates winning men's welterweight gold medal.
    Roniel Iglesias of Cuba celebrates winning men's welterweight gold medal.
  • Harrie Lavreysen from the Netherlands after winning the gold in men's team sprint.
    Harrie Lavreysen from the Netherlands after winning the gold in men's team sprint.
  • Athing Mu of the United States celebrates after winning the gold medal in the 800m.
    Athing Mu of the United States celebrates after winning the gold medal in the 800m.
  • Poland's Anita Wlodarczyk reacts during the women's hammer throw final.
    Poland's Anita Wlodarczyk reacts during the women's hammer throw final.
  • Gold medallist Uzbekistan's Akbar Djuraev stands on the podium for the victory ceremony of the men's 109kg weightlifting competition.
    Gold medallist Uzbekistan's Akbar Djuraev stands on the podium for the victory ceremony of the men's 109kg weightlifting competition.
  • Third placed Zongyuan Wang of China and winner Siyi Xie of China pose with their medals for the men's 3m springboard diving final.
    Third placed Zongyuan Wang of China and winner Siyi Xie of China pose with their medals for the men's 3m springboard diving final.
  • Armand Duplantis, of Sweden, celebrates after winning the final of the men's pole vault.
    Armand Duplantis, of Sweden, celebrates after winning the final of the men's pole vault.
  • Daiki Hashimoto of Japan celebrates following his performance during the men's high bar final.
    Daiki Hashimoto of Japan celebrates following his performance during the men's high bar final.
  • Gold medalist Musa Evloev poses with his medal after the men's greco-roman 97kg wrestling competition.
    Gold medalist Musa Evloev poses with his medal after the men's greco-roman 97kg wrestling competition.
  • Tamas Lorincz of Hungary reacts as he wins the men's -77kg Greco-Roman wrestling gold.
    Tamas Lorincz of Hungary reacts as he wins the men's -77kg Greco-Roman wrestling gold.
  • Gold medallist Cuba's Serguey Torres Madrigal receives the medal from his teammate Cuba's Fernando Dayan Jorge Enriquez as they celebrates on the podium after the men's canoe double 1000m final.
    Gold medallist Cuba's Serguey Torres Madrigal receives the medal from his teammate Cuba's Fernando Dayan Jorge Enriquez as they celebrates on the podium after the men's canoe double 1000m final.
  • Gold medalist Tamyra Mariama Mensah Stock of the US holds her medal in the women's freestyle 68kg category of the wrestling events.
    Gold medalist Tamyra Mariama Mensah Stock of the US holds her medal in the women's freestyle 68kg category of the wrestling events.
  • Gold medalist Lisa Carrington of Team New Zealand celebrates at the medal ceremony for the Women's Kayak Single 200m Final.
    Gold medalist Lisa Carrington of Team New Zealand celebrates at the medal ceremony for the Women's Kayak Single 200m Final.
  • Gold medalists Lisa Carrington and Caitlin Regal of Team New Zealand celebrate at the medal ceremony for the Women's Kayak Double 500m Final.
    Gold medalists Lisa Carrington and Caitlin Regal of Team New Zealand celebrate at the medal ceremony for the Women's Kayak Double 500m Final.
  • Gold medallists Dylan Fletcher of Britain and Stuart Bithell of Britain celebrate on the podium of the Men's 49er sailing medal ceremony.
    Gold medallists Dylan Fletcher of Britain and Stuart Bithell of Britain celebrate on the podium of the Men's 49er sailing medal ceremony.
  • Giles Scott of Team Great Britain celebrates after winning gold in the Men's Finn class.
    Giles Scott of Team Great Britain celebrates after winning gold in the Men's Finn class.
  • Silver medalist Adam Varga of Team Hungary, gold medalist Balint Kopasz of Team Hungary and bronze medalist Fernando Pimenta of Team Portugal celebrate at the medal ceremony for the Men's Kayak Single 1000m Final.
    Silver medalist Adam Varga of Team Hungary, gold medalist Balint Kopasz of Team Hungary and bronze medalist Fernando Pimenta of Team Portugal celebrate at the medal ceremony for the Men's Kayak Single 1000m Final.

Tokyo 2020 Day 11: All 26 Olympic golds as Warholm smashes 400m hurdles world record


Steve Luckings
  • English
  • Arabic

Day 11 of the Tokyo Olympics and we have witnessed the greatest men's 400 metres hurdles race of all time.

Karsten Warholm of Norway won final on Tuesday in a world record time of 45.94 seconds in what will go down as one of the best performances ever at a Summer Games.

Rai Benjamin of the United States took silver, with Brazilian Alison dos Santos taking bronze.

Germany secured their first athletics gold as world champion Malaika Mihambo won the women's long jump gold with her final leap of 7.00 metres.

Brittney Reese of the United States took the silver ahead of bronze medallist Ese Brume of Nigeria.

After an exciting competition during which the lead changed hands frequently between Reese and Brume, Mihambo, who was placed third going into the final round, settled the deal with her last leap.

Reese and Brume finished tied on 6.97 but the American took the silver owing to her second-best jump of 6.95 which was five centimetres longer than Brume's 6.90.

Cuban pair Serguey Torres and Fernando Jorge won the gold medal in the men's canoe double 1,000 metres competition.

China's Liu Hao and Zheng Pengfei took the silver medal while Germany's Sebastian Brendel and Tim Hecker claimed the bronze medal.

Hungary's Balint Kopasz captured the gold medal in the men's kayak single 1,000 metres with compatriot Adam Varga picking up a silver medal while Portugal's Fernando Pimenta took the bronze.

We will keep you updated with all the gold medal winners as they happen in the photo gallery above.

The Breadwinner

Director: Nora Twomey

Starring: Saara Chaudry,  Soma Chhaya,  Laara Sadiq 

Three stars

Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

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

 

Fund-raising tips for start-ups

Develop an innovative business concept

Have the ability to differentiate yourself from competitors

Put in place a business continuity plan after Covid-19

Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.) 

Have enough cash to stay afloat for the next 12 to 18 months

Be creative and innovative to reduce expenses

Be prepared to use Covid-19 as an opportunity for your business

* Tips from Jassim Al Marzooqi and Walid Hanna

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

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

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

AL%20BOOM
%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%26nbsp%3B%26nbsp%3B%26nbsp%3BDirector%3AAssad%20Al%20Waslati%26nbsp%3B%3C%2Fp%3E%0A%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%0DStarring%3A%20Omar%20Al%20Mulla%2C%20Badr%20Hakami%20and%20Rehab%20Al%20Attar%0D%3Cbr%3E%0D%3Cbr%3EStreaming%20on%3A%20ADtv%0D%3Cbr%3E%0D%3Cbr%3ERating%3A%203.5%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
RIVER%20SPIRIT
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ELeila%20Aboulela%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Saqi%20Books%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20320%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Updated: August 03, 2021, 4:49 AM