Abu Dhabi-based kayaker Mike Ballard (left) trained with the Ottawa River Canoe Club en route to competing at the Pan-Am Canoe Sprint Championships in Nova Scotia. Courtesy Mike Ballard
Abu Dhabi-based kayaker Mike Ballard (left) trained with the Ottawa River Canoe Club en route to competing at the Pan-Am Canoe Sprint Championships in Nova Scotia. Courtesy Mike Ballard
Abu Dhabi-based kayaker Mike Ballard (left) trained with the Ottawa River Canoe Club en route to competing at the Pan-Am Canoe Sprint Championships in Nova Scotia. Courtesy Mike Ballard
Abu Dhabi-based kayaker Mike Ballard (left) trained with the Ottawa River Canoe Club en route to competing at the Pan-Am Canoe Sprint Championships in Nova Scotia. Courtesy Mike Ballard

Abu Dhabi paddler Mike Ballard targets podium at Pan-Am Canoe Sprint Championships


Paul Radley
  • English
  • Arabic

Mike Ballard is looking to cap his first month as a full-time kayaker with a podium finish at the Pan-Am Canoe Sprint Championships.

The Abu Dhabi-based paddler is in Nova Scotia for the event, which involves competitors from North, Central and South America. He will go in the six-man final of the KL2 on Wednesday.

Ballard is well acquainted with his rivals, given each was involved in the World Championships at the same venue last week.

Ballard exited that event at the semi-final stage, with Argentina’s Ariel Atamanuk dominating the race.

Atamanuk is the clear favourite for the Pan-Am title, but Ballard is hopeful of challenging the rest of the field.

“It is a local derby in which there are much less likely to be world-record speeds [than at the World Championships],” Ballard said.

“If I can catch the Uruguayan competitor, that will mean I have raced a really good race, and if I can catch Canada, that will mean a place on the podium. It is a big ask, but we will see.”

The trip to Canada has been Ballard’s first assignment since he resigned from his job at a school in the UAE capital last month.

The Michigan-born kayaker is now set to devote all his time to pursuing his dream of making it to the Paralympic Games in Paris.

“What I need is consistency, continuity and structure,” Ballard said. “For me, my training set-up in Abu Dhabi is perfect.”

His eyes have already been opened to the benefits of having greater flexibility with his time.

He was able to stop midway through his 2,000-kilometre road trip from Michigan to Nova Scotia and train for a week with new friends he had made at an event in Poland.

Travelling away from that event, he had struck up a conversation with the Canada team after they were delayed at the airport together.

Brianna Hennessey, a world silver medallist, invited him to train at her home club, the Ottawa River Canoe Club, en route through to Nova Scotia.

“It is an unexpectedly inveterate paddling culture,” Ballard said.

“It is part of the fabric of Canada, especially in Nova Scotia. Every club I have been to, there have been 100 kids out on the water every day.

“From those philosophical chats I have got to have, I really have homework to do.

“Now I am becoming a full-time kayaker, I am looking forward to doing all of that stuff. To be in a paddling community, it is so big and exciting.

“I plan to take some of what I’ve learnt and build my own programme in Abu Dhabi. That week was the most valuable part of the whole trip.”

%E2%80%98FSO%20Safer%E2%80%99%20-%20a%20ticking%20bomb
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Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Section 375

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

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

RESULTS

Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)

COMPANY%20PROFILE
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23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

SPEC%20SHEET
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FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Sour%20Grapes
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3EZakaria%20Tamer%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESyracuse%20University%20Press%3Cbr%3E%3Cstrong%3EPages%3A%20%3C%2Fstrong%3E176%3C%2Fp%3E%0A
Updated: June 09, 2023, 10:46 AM