• Afghan women, holding placards, gather to demand the protection of women's rights in front of the Presidential Palace in Kabul, Afghanistan.
    Afghan women, holding placards, gather to demand the protection of women's rights in front of the Presidential Palace in Kabul, Afghanistan.
  • A person holds the flag of Afghanistan during a protest against support for the Taliban, in Berlin, Germany.
    A person holds the flag of Afghanistan during a protest against support for the Taliban, in Berlin, Germany.
  • Taliban spokesman Zabihullah Mujahid speaks at his first news conference in Kabul.
    Taliban spokesman Zabihullah Mujahid speaks at his first news conference in Kabul.
  • Taliban fighters stand guard outside the Green Zone where most of the embassies are situated.
    Taliban fighters stand guard outside the Green Zone where most of the embassies are situated.
  • Afghan security forces patrol on humvee vehicle along a road in Bazarak town of Panjshir province.
    Afghan security forces patrol on humvee vehicle along a road in Bazarak town of Panjshir province.
  • Schoolgirls sit in a schoolyard in Herat.
    Schoolgirls sit in a schoolyard in Herat.
  • Afghans wait outside the Hamid Karzai International Airport to flee the country.
    Afghans wait outside the Hamid Karzai International Airport to flee the country.
  • A Taliban fighter raises their flag on a vehicle as they patrol in Kandahar.
    A Taliban fighter raises their flag on a vehicle as they patrol in Kandahar.
  • French citizens and their Afghan colleagues wait to board a French military transport plane at the airport in Kabul after the Taliban's stunning military takeover of the Afghanistan.
    French citizens and their Afghan colleagues wait to board a French military transport plane at the airport in Kabul after the Taliban's stunning military takeover of the Afghanistan.
  • French soldiers at the airport in Kabul as they arrive to help French citizens and their Afghan colleagues to flee after the Taliban takeover.
    French soldiers at the airport in Kabul as they arrive to help French citizens and their Afghan colleagues to flee after the Taliban takeover.
  • A US Air Force C-17 Globemaster III transport aircraft filled with about 640 Afghans fleeing to Qatar from Kabul, Afghanistan.
    A US Air Force C-17 Globemaster III transport aircraft filled with about 640 Afghans fleeing to Qatar from Kabul, Afghanistan.
  • Crowds on the tarmac of Kabul International Airport, Afghanistan. Several people were reportedly killed at the airport on August 16 as Afghans tried to hang on to a moving US military plane leaving the airport.
    Crowds on the tarmac of Kabul International Airport, Afghanistan. Several people were reportedly killed at the airport on August 16 as Afghans tried to hang on to a moving US military plane leaving the airport.
  • A satellite photo shows swarms of people on the tarmac at Kabul International Airport, also known as Hamid Karzai International Airport. Afghans rushed on to the tarmac of the capital's airport on Monday as thousands tried to flee the country after the Taliban seized power with stunning speed.
    A satellite photo shows swarms of people on the tarmac at Kabul International Airport, also known as Hamid Karzai International Airport. Afghans rushed on to the tarmac of the capital's airport on Monday as thousands tried to flee the country after the Taliban seized power with stunning speed.
  • A traffic jam outside Kabul International Airport, Afghanistan after Taliban co-founder Abdul Ghani Baradar declared victory and an end to the decades-long war in the country. President Ashraf Ghani fled and conceded that the insurgents had won the 20-year war.
    A traffic jam outside Kabul International Airport, Afghanistan after Taliban co-founder Abdul Ghani Baradar declared victory and an end to the decades-long war in the country. President Ashraf Ghani fled and conceded that the insurgents had won the 20-year war.
  • Qari Muhammad Hanif, centre, director of the Taliban's cultural and Information department, talks to journalists in Jalalabad, Afghanistan.
    Qari Muhammad Hanif, centre, director of the Taliban's cultural and Information department, talks to journalists in Jalalabad, Afghanistan.
  • Humvee vehicles from the Afghan Security Forces in Panjshir province, Afghanistan.
    Humvee vehicles from the Afghan Security Forces in Panjshir province, Afghanistan.
  • Thousands of Afghans rushed to Hamid Karzai International Airport in an attempt to flee the Afghan capital, Kabul.
    Thousands of Afghans rushed to Hamid Karzai International Airport in an attempt to flee the Afghan capital, Kabul.
  • Afghans on the tarmac at Kabul airport in Kabul after a swift end to the 20-year war in the country. Thousands of people mobbed the city's airport trying to flee the group's rule.
    Afghans on the tarmac at Kabul airport in Kabul after a swift end to the 20-year war in the country. Thousands of people mobbed the city's airport trying to flee the group's rule.
  • A US soldier keeps close watch on Afghan passengers at Hamid Karzai International Airport, Kabul. Thousands of people packed the airport trying to flee Taliban rule.
    A US soldier keeps close watch on Afghan passengers at Hamid Karzai International Airport, Kabul. Thousands of people packed the airport trying to flee Taliban rule.
  • Passengers sit inside a plane as they wait to leave the runway of Kabul after the stunningly swift end of Afghanistan’s 20-year war.
    Passengers sit inside a plane as they wait to leave the runway of Kabul after the stunningly swift end of Afghanistan’s 20-year war.
  • People climb on top of a plane in Kabul.
    People climb on top of a plane in Kabul.
  • People try to enter Hamid Karzai International Airport in Kabul, Afghanistan.
    People try to enter Hamid Karzai International Airport in Kabul, Afghanistan.
  • People cross the boundary wall of Hamid Karzai International Airport to flee the country after rumours that foreign countries were removing people even without visas.
    People cross the boundary wall of Hamid Karzai International Airport to flee the country after rumours that foreign countries were removing people even without visas.
  • Taliban fighters stand guard along a roadside near Zanbaq Square in Kabul.
    Taliban fighters stand guard along a roadside near Zanbaq Square in Kabul.
  • A Taliban fighter sits on his motorcycle by a road in Shahr-e Naw, Kabul.
    A Taliban fighter sits on his motorcycle by a road in Shahr-e Naw, Kabul.
  • Talibs patrol the streets of Kabul as the militants take control of Afghanistan. after President Ashraf Ghani fled the country.
    Talibs patrol the streets of Kabul as the militants take control of Afghanistan. after President Ashraf Ghani fled the country.
  • Afghans gather on the asphalt at Hamid Karzai International Airport, Kabul.
    Afghans gather on the asphalt at Hamid Karzai International Airport, Kabul.
  • Afghans gather by the runway in Kabul as US soldiers stand guard.
    Afghans gather by the runway in Kabul as US soldiers stand guard.
  • Taliban fighters on a police vehicle outside Hamid Karzai International Airport in Kabul, Afghanistan.
    Taliban fighters on a police vehicle outside Hamid Karzai International Airport in Kabul, Afghanistan.
  • Baradar Akhund, a senior official of the Taliban, with a group of men, makes a video statement.
    Baradar Akhund, a senior official of the Taliban, with a group of men, makes a video statement.
  • Taliban fighters take control of the presidential palace in Kabul, after Afghanistan's President Ashraf Ghani fled the country.
    Taliban fighters take control of the presidential palace in Kabul, after Afghanistan's President Ashraf Ghani fled the country.
  • Passengers from Kabul arrive at Indira Gandhi International Airport in New Delhi, India.
    Passengers from Kabul arrive at Indira Gandhi International Airport in New Delhi, India.
  • Families on a motorway trying to flee Kabul.
    Families on a motorway trying to flee Kabul.
  • Afghan security forces on patrol in Kabul.
    Afghan security forces on patrol in Kabul.
  • People line up outside Azizi Bank to withdraw cash during a run on deposits.
    People line up outside Azizi Bank to withdraw cash during a run on deposits.
  • Taliban fighters use a captured Afghan security forces vehicle at a checkpoint in Herat.
    Taliban fighters use a captured Afghan security forces vehicle at a checkpoint in Herat.
  • Ahmadullah Muttaqi, centre left, the Taliban's director for information and culture, addresses journalists.
    Ahmadullah Muttaqi, centre left, the Taliban's director for information and culture, addresses journalists.
  • Police officers conduct their duties after the Taliban took control of Kandahar.
    Police officers conduct their duties after the Taliban took control of Kandahar.
  • People prepare to cross into Afghanistan, at Pakistan's Chaman border. Pakistani authorities reopened the border with Afghanistan on August 13 after it had been closed for several days.
    People prepare to cross into Afghanistan, at Pakistan's Chaman border. Pakistani authorities reopened the border with Afghanistan on August 13 after it had been closed for several days.
  • Afghans wait in long lines for hours to get visas at the Iranian embassy, in Kabul.
    Afghans wait in long lines for hours to get visas at the Iranian embassy, in Kabul.
  • Taliban fighters patrol after taking control of Jalalabad.
    Taliban fighters patrol after taking control of Jalalabad.
  • Smoke rises near the US embassy in Kabul. Taliban fighters reached the outskirts of the Afghan capital on Sunday.
    Smoke rises near the US embassy in Kabul. Taliban fighters reached the outskirts of the Afghan capital on Sunday.
  • Anti-missile decoy flares are used by US Black Hawk military helicopters, while a surveillance blimp flies over Kabul.
    Anti-missile decoy flares are used by US Black Hawk military helicopters, while a surveillance blimp flies over Kabul.
  • An Afghan soldier keeps watch on a street in Kabul.
    An Afghan soldier keeps watch on a street in Kabul.
  • Taliban fighters and local people gather in Jalalabad province, east of Kabul.
    Taliban fighters and local people gather in Jalalabad province, east of Kabul.
  • Taliban fighters sit on an Afghan Army Humvee in Jalalabad province.
    Taliban fighters sit on an Afghan Army Humvee in Jalalabad province.
  • Taliban fighters travel along a street in Jalalabad province.
    Taliban fighters travel along a street in Jalalabad province.
  • A US Chinook military helicopter flies over the US embassy in Kabul.
    A US Chinook military helicopter flies over the US embassy in Kabul.
  • Heavily armed Taliban fighters gather in eastern Laghman province.
    Heavily armed Taliban fighters gather in eastern Laghman province.
  • Militants wave a Taliban flag from the back of a pickup truck in Jalalabad.
    Militants wave a Taliban flag from the back of a pickup truck in Jalalabad.
  • Taliban fighters drive through the streets of Laghman province.
    Taliban fighters drive through the streets of Laghman province.
  • People head to the departures area of Hamid Karzai International Airport in Kabul as the Taliban approach the city.
    People head to the departures area of Hamid Karzai International Airport in Kabul as the Taliban approach the city.
  • A man sells Taliban flags in western province Herat.
    A man sells Taliban flags in western province Herat.
  • Taliban fighters travel in an Afghan Army vehicle in Herat.
    Taliban fighters travel in an Afghan Army vehicle in Herat.
  • Taliban forces patrol a street in Herat.
    Taliban forces patrol a street in Herat.
  • Taliban militants raise their flag as they gather a day after taking control of key southern city Kandahar.
    Taliban militants raise their flag as they gather a day after taking control of key southern city Kandahar.
  • Members of the Afghan security forces stand guard along the roadside in Panjshir province.
    Members of the Afghan security forces stand guard along the roadside in Panjshir province.
  • Afghanistan's President Ashraf Ghani and acting defence minister Bismillah Khan Mohammadi visit a military site in Kabul.
    Afghanistan's President Ashraf Ghani and acting defence minister Bismillah Khan Mohammadi visit a military site in Kabul.
  • Internally displaced families from northern provinces take shelter in a public park in Kabul.
    Internally displaced families from northern provinces take shelter in a public park in Kabul.
  • Families that fled their homes because of fighting between the Taliban and Afghan security forces take shelter in a public park in Kabul.
    Families that fled their homes because of fighting between the Taliban and Afghan security forces take shelter in a public park in Kabul.
  • Many of those seeking safety in Kabul have been sleeping on the streets.
    Many of those seeking safety in Kabul have been sleeping on the streets.
  • Thousands of those internally displaced have been arriving in Kabul.
    Thousands of those internally displaced have been arriving in Kabul.
  • Afghans have been waiting for hours in long queues outside the passport office in Kabul, with many people desperate to leave the country.
    Afghans have been waiting for hours in long queues outside the passport office in Kabul, with many people desperate to leave the country.

UAE moving Emirati and foreign diplomats out of Afghanistan


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  • Arabic

Afghanistan latest: Live updates as Kabul airport rushed by people seeking flights out

The departure of UAE diplomats from Afghanistan was "well under way," the Ministry of Foreign Affairs and International Cooperation said on Monday.

Several nations provided aircraft to assist in the evacuation effort of the UAE's diplomatic mission.

The diplomats were expected to arrive in the UAE from Kabul on Monday night and on Tuesday.

"The ministry can also confirm that the UAE is currently working on facilitating a safe evacuation from Afghanistan through UAE airports, of diplomatic staff from France, the United Kingdom, the European Union, Canada, Australia, the Office of the United Nations Food Programme, the United States, Germany, and Egypt," said a statement released on Monday.

"This comprehensive evacuation of embassy personnel is due to the current security situation in Kabul, which requires immediate action."

Commercial flights in and out of Kabul were halted late on Sunday.

Special charter services and military transports from various countries were still in operation on Monday, as governments sought to retrieve diplomats and foreign workers who were in Kabul when the Taliban took the city on Sunday.



Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

How green is the expo nursery?

Some 400,000 shrubs and 13,000 trees in the on-site nursery

An additional 450,000 shrubs and 4,000 trees to be delivered in the months leading up to the expo

Ghaf, date palm, acacia arabica, acacia tortilis, vitex or sage, techoma and the salvadora are just some heat tolerant native plants in the nursery

Approximately 340 species of shrubs and trees selected for diverse landscape

The nursery team works exclusively with organic fertilisers and pesticides

All shrubs and trees supplied by Dubai Municipality

Most sourced from farms, nurseries across the country

Plants and trees are re-potted when they arrive at nursery to give them room to grow

Some mature trees are in open areas or planted within the expo site

Green waste is recycled as compost

Treated sewage effluent supplied by Dubai Municipality is used to meet the majority of the nursery’s irrigation needs

Construction workforce peaked at 40,000 workers

About 65,000 people have signed up to volunteer

Main themes of expo is  ‘Connecting Minds, Creating the Future’ and three subthemes of opportunity, mobility and sustainability.

Expo 2020 Dubai to open in October 2020 and run for six months

SECRET%20INVASION
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Ali%20Selim%20%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Samuel%20L%20Jackson%2C%20Olivia%20Coleman%2C%20Kingsley%20Ben-Adir%2C%20Emilia%20Clarke%20%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%26nbsp%3B%3C%2Fp%3E%0A
'Downton Abbey: A New Era'

Director: Simon Curtis

 

Cast: Hugh Bonneville, Elizabeth McGovern, Maggie Smith, Michelle Dockery, Laura Carmichael, Jim Carter and Phyllis Logan

 

Rating: 4/5

 

Profile of MoneyFellows

Founder: Ahmed Wadi

Launched: 2016

Employees: 76

Financing stage: Series A ($4 million)

Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Jewel of the Expo 2020

252 projectors installed on Al Wasl dome

13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas

550 tonnes of moulded steel were raised last year to cap the dome

724,000 cubic metres is the space it encloses

Stands taller than the leaning tower of Pisa

Steel trellis dome is one of the largest single structures on site

The size of 16 tennis courts and weighs as much as 500 elephants

Al Wasl means connection in Arabic

World’s largest 360-degree projection surface

Studying addiction

This month, Dubai Medical College launched the Middle East’s first master's programme in addiction science.

Together with the Erada Centre for Treatment and Rehabilitation, the college offers a two-year master’s course as well as a one-year diploma in the same subject.

The move was announced earlier this year and is part of a new drive to combat drug abuse and increase the region’s capacity for treating drug addiction.

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%C2%A06.1%22%20Super%20Retina%20XDR%20OLED%2C%202532%20x%201170%2C%20460ppi%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%201200%20nits%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%C2%A0A15%20Bionic%2C%206-core%20CPU%2C%205-core%20GPU%2C%2016-core%20Neural%20Engine%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%C2%A06GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%C2%A0128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%C2%A0iOS%2016%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%C2%A0Dual%2012MP%20main%20(f%2F1.5)%20%2B%2012MP%20ultra-wide%20(f%2F2.4)%3B%202x%20optical%2C%205x%20digital%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%C2%A04K%20%40%2024%2F25%2F3060fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%3B%20HD%20slo-mo%20%40%20120%2F240fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%C2%A012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%3B%20Animoji%2C%20Memoji%3B%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F3060fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20slo-mo%20%40%20120fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%C2%A03279%20mAh%2C%C2%A0up%20to%2020h%20video%2C%2016h%20streaming%20video%2C%2080h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030m%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%C2%A0Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%C2%A0Lightning%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%C2%A0Dual%20eSIM%20%2F%20eSIM%20%2B%20SIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%C2%A0Blue%2C%20midnight%2C%20purple%2C%20starlight%2C%20Product%20Red%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%C2%A0iPhone%2014%2C%20USB-C-to-Lightning%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%C2%A0Dh3%2C399%20%2F%20Dh3%2C799%20%2F%20Dh4%2C649%3C%2Fp%3E%0A
THE BIO:

Sabri Razouk, 74

Athlete and fitness trainer 

Married, father of six

Favourite exercise: Bench press

Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn

Power drink: A glass of yoghurt

Role model: Any good man

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

ESSENTIALS

The flights 
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes. 
Where to stay 
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.

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

 

The specs: 2018 Mercedes-Benz E 300 Cabriolet

Price, base / as tested: Dh275,250 / Dh328,465

Engine: 2.0-litre four-cylinder

Power: 245hp @ 5,500rpm

Torque: 370Nm @ 1,300rpm

Transmission: Nine-speed automatic

Fuel consumption, combined: 7.0L / 100km

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

'The%20Alchemist's%20Euphoria'
%3Cp%3E%3Cstrong%3EArtist%3A%3C%2Fstrong%3E%20Kasabian%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EColumbia%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
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

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

BLACK%20ADAM
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jaume%20Collet-Serra%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Dwayne%20Johnson%2C%20Sarah%20Shahi%2C%20Viola%20Davis%2C%20Pierce%20Brosnan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Friday’s fixture

6.15pm: Al Wahda v Hatta

6.15pm: Al Dhafra v Ajman

9pm: Al Wasl v Baniyas

9pm: Fujairah v Sharjah

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Updated: August 16, 2021, 8:33 AM