• Mahiro Abe, a member of Japan's self-defence forces, waits to receive the Olympic torch during the first day of the relay in the town of Naraha, Fukushima. AFP
    Mahiro Abe, a member of Japan's self-defence forces, waits to receive the Olympic torch during the first day of the relay in the town of Naraha, Fukushima. AFP
  • High school student Asato Owada holds the Olympic Torch. Getty
    High school student Asato Owada holds the Olympic Torch. Getty
  • A close up of the Olympic torch during the first day of Tokyo 2020 Olympic Games torch relay in the town of Naraha, Fukushima Prefecture. AFP
    A close up of the Olympic torch during the first day of Tokyo 2020 Olympic Games torch relay in the town of Naraha, Fukushima Prefecture. AFP
  • Azusa Iwashimizu, a member of Japan women's national football team, carries the Olympic flame as a guard holds a sign for Covid-19 precautions. AFP
    Azusa Iwashimizu, a member of Japan women's national football team, carries the Olympic flame as a guard holds a sign for Covid-19 precautions. AFP
  • Japan footballer Azusa Iwashimizu arrives to pass on the flame. AP
    Japan footballer Azusa Iwashimizu arrives to pass on the flame. AP
  • Locals wait for torchbearers at the first section of the Torch Relay in Naraha. AP
    Locals wait for torchbearers at the first section of the Torch Relay in Naraha. AP
  • Locals wait for torchbearers at the first section of the Torch Relay in Naraha. AP
    Locals wait for torchbearers at the first section of the Torch Relay in Naraha. AP
  • Torchbearer Azusa Iwashimizu, a member of Japan national football team, lights the Olympic torch on day one of the relay in Naraha, Fukushima. AFP
    Torchbearer Azusa Iwashimizu, a member of Japan national football team, lights the Olympic torch on day one of the relay in Naraha, Fukushima. AFP
  • Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
    Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
  • Mahiro Abe, 19, carries the Olympic torch. AP
    Mahiro Abe, 19, carries the Olympic torch. AP
  • A Tokyo 2020 staff carries the Olympic flame. AP
    A Tokyo 2020 staff carries the Olympic flame. AP
  • Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
    Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
  • Mahiro Abe, a member of Japan's self-defence forces, carries the Olympic torch. AFP
    Mahiro Abe, a member of Japan's self-defence forces, carries the Olympic torch. AFP
  • Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
    Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
  • Ryo Matsumoto, a student of Nippon Sport Science University, carries the Olympic torch. AFP
    Ryo Matsumoto, a student of Nippon Sport Science University, carries the Olympic torch. AFP
  • Local torchbearers pass the Olympic flame. AP
    Local torchbearers pass the Olympic flame. AP
  • Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP
    Anti-nuclear activists wearing white protective clothing stage a protest against the Tokyo 2020 Olympic Games. AFP

Tokyo Olympics Torch begins 121-day journey across Japan with masked runners, cheering banned and protesters - in pictures


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The Tokyo Olympics torch relay got off to a low-key start after a year's coronavirus delay on Thursday, with fans kept away as it embarked on a four-month journey across Japan that will end at the opening ceremony on July 23.

Spectators were barred from the departure ceremony and first leg over ongoing fears about the coronavirus, which forced the 2020 Games' historic postponement a year ago.

But organisers hope the 121-day relay, which will criss-cross Japan and involve 10,000 runners, will build excitement and enthusiasm as doubts persist about holding the Games safely.

Tokyo 2020 chief Seiko Hashimoto said the flame was "a ray of light at the end of the darkness".

"This little flame never lost hope and it waited for this day like a cherry blossom bud just about to bloom," she told the ceremony at the J-Village sports complex in Fukushima.

The brief and solemn start - originally planned for thousands of fans as a celebration of Japan's recovery - was closed to the public.

It featured several low-key events, including a drum concert and dance performances by a group of residents from Fukushima, followed by a children's choir.

Azusa Iwashimizu, one of Japan's 2011 World Cup-winning women's footballers, was the first to carry the rose-gold, cherry blossom-shaped torch, accompanied by former teammates, all wearing masks

A handful of fans watched the relay's second section, but clicking cameras were the loudest sound. Cheering and large crowds are banned at the relay, to prevent virus infections.

"I think it somewhat lacks excitement because there are rules," spectator Tetsuya Ozawa told AFP.

"I think more people would have come and there would have been more excitement if there wasn't coronavirus."

The flame will pass through all of Japan's 47 prefectures and take in landmarks including Mount Fuji and the Hiroshima City Peace Memorial Park.

Organisers were making final preparations for the relay last year when the virus prompted the unprecedented decision to postpone the Games, as sport around the world ground to a halt.

A year on, the pandemic is still in full swing despite vaccine roll-outs, and many in Japan fear the Olympics will cause a spike in cases.

Overseas spectators are barred from the Games, and limits are likely on domestic fans. But the relay is seen as a vital opportunity to build positive momentum.

There are still challenges ahead for organisers. Several dozen torchbearers have dropped out, citing issues including scheduling conflicts and concerns about the coronavirus.

Officials from one region have warned they might cancel the relay there if virus countermeasures aren't improved, and parts of the event will be suspended if too many people gather.

But organisers are hopeful the relay will offer respite after a difficult year. "People are feeling cut off from each other at this time," Hashimoto said. "These 10,000 runners can connect with people everywhere."

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

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

Fixtures

50-over match

UAE v Lancashire, starts at 10am

Champion County match

MCC v Surrey, four-day match, starting on Sunday, March 24, play starts at 10am

Both matches are at ICC Academy, Dubai Sports City. Admission is free.

Specs%20
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Countries offering golden visas

UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.

Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.

Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.

Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.

Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence. 

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

Education: Sagesse University, Beirut, Lebanon, in 2005.

CONFIRMED%20LINE-UP
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Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

The Greatest Royal Rumble card as it stands

50-man Royal Rumble

Universal Championship Brock Lesnar (champion) v Roman Reigns in a steel cage match

Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe

SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos

Casket match The Undertaker v Chris Jericho

John Cena v Triple H

Matches to be announced

WWE World Heavyweight Championship, Raw Tag Team Championship, United States Championship and the Cruiserweight Championship are all due to be defended

TYPES%20OF%20ONLINE%20GIG%20WORK
%3Cp%3E%3Cstrong%3EDesign%2C%20multimedia%20and%20creative%20work%3A%20%3C%2Fstrong%3ELogo%20design%2C%20website%20design%2C%20visualisations%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBusiness%20and%20professional%20management%3A%20%3C%2Fstrong%3ELegal%20or%20management%20consulting%2C%20architecture%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBusiness%20and%20professional%20support%3A%20%3C%2Fstrong%3EResearch%20support%2C%20proofreading%2C%20bookkeeping%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESales%20and%20marketing%20support%3A%20%3C%2Fstrong%3ESearch%20engine%20optimisation%2C%20social%20media%20marketing%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EData%20entry%2C%20administrative%2C%20and%20clerical%3A%20%3C%2Fstrong%3EData%20entry%20tasks%2C%20virtual%20assistants%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIT%2C%20software%20development%20and%20tech%3A%20%3C%2Fstrong%3EData%20analyst%2C%20back-end%20or%20front-end%20developers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWriting%20and%20translation%3A%20%3C%2Fstrong%3EContent%20writing%2C%20ghost%20writing%2C%20translation%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOnline%20microtasks%3A%20%3C%2Fstrong%3EImage%20tagging%2C%20surveys%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%20World%20Bank%3C%2Fem%3E%3C%2Fp%3E%0A
The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms.