Mohamed Al Hammadi carries the flag for the UAE during the opening ceremony of the Tokyo 2020 Paralympic Games.
Mohamed Al Hammadi carries the flag for the UAE during the opening ceremony of the Tokyo 2020 Paralympic Games.
Mohamed Al Hammadi carries the flag for the UAE during the opening ceremony of the Tokyo 2020 Paralympic Games.
Mohamed Al Hammadi carries the flag for the UAE during the opening ceremony of the Tokyo 2020 Paralympic Games.

Mohamed Al Hammadi leads UAE as flag-bearer at Tokyo Paralympics opening ceremony


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Mohamed Al Hammadi, the multiple medal-winning Paralympian, was the UAE flag-bearer at the Tokyo Paralympics opening ceremony on Tuesday evening as the largest Games in history officially got under way.

Al Hammadi has won three Paralympic medals, including gold in the 800m wheelchair T34 at Rio 2016 having claimed silver and bronze at London 2012 in the 200m and 100m respectively. He is again expected to be a major contender in Tokyo.

The Emirati led a 12-member squad of UAE athletes plus staff at the opening ceremony inside Tokyo's Olympic Stadium, among them powerlifting great Mohammed Khalaf Khamis, who has won two Paralympic golds and one silver. There were no spectators inside the stadium, aside from a few officials, dignitaries, and sponsors.

A total of 4,403 athletes will compete in Tokyo, making it the largest Paralympic Games in history. Like the Olympics which preceded it, the Paralympics were delayed by 12 months because of the pandemic.

  • People take pictures of fireworks during the Tokyo 2020 Paralympic Games opening ceremony at the Olympic Stadium on Tuesday August 24, 2021. Reuters
    People take pictures of fireworks during the Tokyo 2020 Paralympic Games opening ceremony at the Olympic Stadium on Tuesday August 24, 2021. Reuters
  • Fireworks illuminate over National Stadium during the opening ceremony of the 2020 Paralympics in Tokyo. AP
    Fireworks illuminate over National Stadium during the opening ceremony of the 2020 Paralympics in Tokyo. AP
  • International Paralympic Committee president Andrew Parsons, centre, Japanese Emperor Naruhito, right, arrive for the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    International Paralympic Committee president Andrew Parsons, centre, Japanese Emperor Naruhito, right, arrive for the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Performers during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    Performers during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Fireworks over the National Stadium in Tokyo during the opening ceremony for the 2020 Paralympics. AP
    Fireworks over the National Stadium in Tokyo during the opening ceremony for the 2020 Paralympics. AP
  • The Japanese national flag is carried into the stadium during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    The Japanese national flag is carried into the stadium during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Fireworks light up the sky above the Olympic Stadium during the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
    Fireworks light up the sky above the Olympic Stadium during the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
  • The Olympic Stadium during the opening ceremony of the Paralympic Games. Reuters
    The Olympic Stadium during the opening ceremony of the Paralympic Games. Reuters
  • Performers during the opening ceremony for the 2020 Paralympics. AP
    Performers during the opening ceremony for the 2020 Paralympics. AP
  • Healthcare workers present the Japanese flag. Reuters
    Healthcare workers present the Japanese flag. Reuters
  • The Japanese national flag is carried ahead of the opening ceremony. Reuters
    The Japanese national flag is carried ahead of the opening ceremony. Reuters
  • Fireworks over the Olympic Stadium during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    Fireworks over the Olympic Stadium during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Fireworks during the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
    Fireworks during the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
  • Performers dance during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    Performers dance during the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Chef de Mission of Refugee Paralympic Team Ileana Rodriguez takes a selfie during their arrival at the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    Chef de Mission of Refugee Paralympic Team Ileana Rodriguez takes a selfie during their arrival at the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Members of Refugee Paralympic Team before the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    Members of Refugee Paralympic Team before the opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • The Japan Air Self-Defence Force's Blue Impulse aerobatic flight team makes a commemorative flight over Tokyo ahead of the Tokyo Paralympics opening ceremony. EPA
    The Japan Air Self-Defence Force's Blue Impulse aerobatic flight team makes a commemorative flight over Tokyo ahead of the Tokyo Paralympics opening ceremony. EPA
  • Protesters demonstrate next to police in Tokyo before the Paralympics opening ceremony. Reuters
    Protesters demonstrate next to police in Tokyo before the Paralympics opening ceremony. Reuters
  • Protesters jostle with police ahead of the Tokyo Paralympics opening ceremony. Reuters
    Protesters jostle with police ahead of the Tokyo Paralympics opening ceremony. Reuters
  • Protesters during the Tokyo Paralympics opening ceremony. Reuters
    Protesters during the Tokyo Paralympics opening ceremony. Reuters
  • Protestors at the Tokyo Paralympics. Reuters
    Protestors at the Tokyo Paralympics. Reuters
  • Flags of the participating nations are displayed in the parade of athletes during the opening ceremony. Getty
    Flags of the participating nations are displayed in the parade of athletes during the opening ceremony. Getty
  • The Paralympic torch during the opening ceremony. EPA
    The Paralympic torch during the opening ceremony. EPA
  • Torchbearers Yui Kamiji, Shunsuke Uchida and Karin Morisaki. EPA
    Torchbearers Yui Kamiji, Shunsuke Uchida and Karin Morisaki. EPA
  • Opening ceremony of the Tokyo 2020 Paralympic Games. Reuters
    Opening ceremony of the Tokyo 2020 Paralympic Games. Reuters
  • Performers take part in the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
    Performers take part in the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
  • Performers take part in the opening ceremony of the Tokyo 2020 Paralympic Games. AFP
    Performers take part in the opening ceremony of the Tokyo 2020 Paralympic Games. AFP
  • A performer during the opening ceremony in Tokyo. AFP
    A performer during the opening ceremony in Tokyo. AFP
  • Opening ceremony of the Tokyo 2020 Paralympic Games. Getty
    Opening ceremony of the Tokyo 2020 Paralympic Games. Getty
  • Performers during the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
    Performers during the opening ceremony for the Tokyo 2020 Paralympic Games. AFP
  • Yui Kamiji of Team Japan prepares to light the Paralympic flame. Getty
    Yui Kamiji of Team Japan prepares to light the Paralympic flame. Getty

"I cannot believe we are finally here. Many doubted this day would happen. Many thought it impossible. But thanks to the efforts of many, the most transformative sport event on Earth is about to begin," ICC president Thomas Bach said.

"Over the next 10 years, WeThe15 will challenge how the world’s 15 per cent with disabilities are perceived and treated at a global level.

"With the support of 20 international organisations, civil society, the business sector, and the media we will put the world’s 1.2 billion persons with disabilities firmly at the heart of the inclusion agenda.

"The Paralympic Games are for sure a platform for change. But only every four years is not enough. It is up to each and every one of us to play out part, every day, to make for a more inclusive society in our countries, in our cities, in our communities."

Tokyo Paralympics open with spectacular ceremony



Racecard

6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m 

7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m 

7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m 

8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D) 

8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m 

9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m 

10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m  

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

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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

'Champions'

Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
 

Visa changes give families fresh hope

Foreign workers can sponsor family members based solely on their income

Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.

Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process

In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.

In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.

To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation

 

 

 

Results
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If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

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

 

FULL%20FIGHT%20CARD
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((Disclaimer))

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MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Crops that could be introduced to the UAE

1: Quinoa 

2. Bathua 

3. Amaranth 

4. Pearl and finger millet 

5. Sorghum

ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Updated: August 25, 2021, 9:49 AM