Al Qassimi drives to first win in Kuwait


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Sheikh Khalid al Qassimi pulled away from the field in style yesterday to secure victory in the Kuwait International Rally, the second stage of the Middle East Rally Championship, and take joint lead in the driver's championship. The Emirati now has 10 points, putting him level with the Qataris, Nasser Saleh al Attiyah and Sheikh Hamad al Thani.

Al Qassimi and his co-driver, the Northern Irishman Michael Orr began the final day 7.7secs ahead of the second-placed Rashid al Ketbi, and he was 49secs clear by the time he had secured his first win in Kuwait. "This win came at an important time and it has given me a great chance to challenge for the Middle East title," he said. "It is only my second event in the Ford Fiesta and I showed in Qatar that the pace is there. We were able to control the event and take no risks."

It was an Emirati one-two, with al Ketbi finishing second. His chances of victory were hit early in the day when he was forced to stop to remove sand from his Skoda's air filter - heavy dust was a recurring theme throughout the weekend - in an early stage. "It has not been easy, but this is just the start we needed," said al Qassimi, who was taking a break from the World Rally Championship where he is part of the BP Ford Abu Dhabi team who are challenging Citroen for the title.

"Rashid pushed us hard and meant we have had no margin for error." Saudi Arabia's Yazeed al Rajhi looked to have done enough for third place, rising up the field impressively having started the final day in fifth. But engine problems on the penultimate stage saw him drop out of contention, with Qatar's Khaled al Suwaidi taking advantage to take third position. The UAE's Sheikh Abdullah al Qassimi finished fourth.

lthornhill@thenational.ae

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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

On Instagram: @WithHopeUAE

Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”

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