• Capt Reem Al Buainain was picked to attend Nato school, a prestigious training and education facility for military personnel. Photos by Khushnum Bhandari / The National
    Capt Reem Al Buainain was picked to attend Nato school, a prestigious training and education facility for military personnel. Photos by Khushnum Bhandari / The National
  • First Lt Zaina Rashed Al Dhaheri's father and older sister inspired her military career. Khushnum Bhandari / The National
    First Lt Zaina Rashed Al Dhaheri's father and older sister inspired her military career. Khushnum Bhandari / The National
  • As the only woman in her family to join the ranks of the military, Capt Al Buainain said she was inspired to join the forces by her father. Khushnum Bhandari / The National
    As the only woman in her family to join the ranks of the military, Capt Al Buainain said she was inspired to join the forces by her father. Khushnum Bhandari / The National
  • After graduating from high school, First Lt Al Dhaheri underwent intense military training for four months, before enrolling at Abu Dhabi University to study chemical engineering. Khushnum Bhandari / The National
    After graduating from high school, First Lt Al Dhaheri underwent intense military training for four months, before enrolling at Abu Dhabi University to study chemical engineering. Khushnum Bhandari / The National
  • Capt Al Buainain, 31, a mother of three, started her military training at 21. Khushnum Bhandari / The National
    Capt Al Buainain, 31, a mother of three, started her military training at 21. Khushnum Bhandari / The National
  • First Lt Al Dhaheri said the military path was always on her radar, but she wanted to enter the forces with a specialisation. Khushnum Bhandari / The National
    First Lt Al Dhaheri said the military path was always on her radar, but she wanted to enter the forces with a specialisation. Khushnum Bhandari / The National
  • At the age of 23, Capt Al Buainain achieved one of the “proudest moments in my life” by making the transition from civilian to uniformed military officer. Khushnum Bhandari / The National
    At the age of 23, Capt Al Buainain achieved one of the “proudest moments in my life” by making the transition from civilian to uniformed military officer. Khushnum Bhandari / The National
  • First Lt Al Dhaheri now works in the chemical defence unit. Khushnum Bhandari / The National
    First Lt Al Dhaheri now works in the chemical defence unit. Khushnum Bhandari / The National
  • Capt Al Buainain specialises in computer science and technology, working on programming projects for the military. Khushnum Bhandari / The National
    Capt Al Buainain specialises in computer science and technology, working on programming projects for the military. Khushnum Bhandari / The National
  • First Lt Al Dhaheri heads the environment section of the unit. Khushnum Bhandari / The National
    First Lt Al Dhaheri heads the environment section of the unit. Khushnum Bhandari / The National

Meet the proud military women representing the UAE


Kelly Clarke
  • English
  • Arabic

The only woman in her family to join the ranks of the military, Capt Reem Al Buainain says she was inspired to enlist by her father.

When she was a child, he was a colonel in the army, one of the Armed Forces' most senior ranks. His pristine uniform always left her wide-eyed.

“I was in awe of him. I loved how he looked in his uniform but I never thought I would have the chance to one day wear it, but here I am,” she tells The National.

“My father always used to talk to me about the army and I have many uncles who were in the military, too. So, that’s where the interest to join came from.

I chose to fight side by side with men and I worked hard to achieve it
Capt Reem Al Buainain

“I chose to fight side by side with men and I worked hard to achieve it.”

The 31-year-old mother of three started her military training at 21 after graduating with a bachelor’s degree in information technology from Zayed University in Abu Dhabi.

By the age of 23 she achieved one of her “proudest moments in life” by becoming a uniformed military officer, earning the rank of second lieutenant.

_____________________

Women achievers in the UAE

  • Rania R Saeed, left, and Futtaim Beljaflah have recently completed their personal training certification and are now teaching cycling classes at Crank, Al Quoz. Courtesy Crank
    Rania R Saeed, left, and Futtaim Beljaflah have recently completed their personal training certification and are now teaching cycling classes at Crank, Al Quoz. Courtesy Crank
  • Brigadier Nabeel Abdullah Alrida, Deputy Director of Operations, honours Lt. Khatoon Ali Al Balooshi who has been serving the force in Dubai since 1977. Wam
    Brigadier Nabeel Abdullah Alrida, Deputy Director of Operations, honours Lt. Khatoon Ali Al Balooshi who has been serving the force in Dubai since 1977. Wam
  • Fahima Falaknaz hits the pads with UAE national team coach Mohammed Al Shebli. Pawan Singh / The National
    Fahima Falaknaz hits the pads with UAE national team coach Mohammed Al Shebli. Pawan Singh / The National
  • Laila Al Dhaheri. Courtesy: Emirates Nuclear Energy Corporation
    Laila Al Dhaheri. Courtesy: Emirates Nuclear Energy Corporation
  • Badreya Al Marzooqi. Courtesy: Emirates Nuclear Energy Corporation
    Badreya Al Marzooqi. Courtesy: Emirates Nuclear Energy Corporation
  • Amal Al Nuaimi. Courtesy: Emirates Nuclear Energy Corporation
    Amal Al Nuaimi. Courtesy: Emirates Nuclear Energy Corporation
  • Noran Al Bannai followed her dreams by opening up her own coffee shop. Khushnum Bhandari for The National
    Noran Al Bannai followed her dreams by opening up her own coffee shop. Khushnum Bhandari for The National
  • Dana Al Hosani has turned her passion for volunteering into her vocation. Antonie Robertson/The National
    Dana Al Hosani has turned her passion for volunteering into her vocation. Antonie Robertson/The National
  • Amal Al Mansouri records an Arabic language voiceover for a cartoon for local television. Victor Besa / The National
    Amal Al Mansouri records an Arabic language voiceover for a cartoon for local television. Victor Besa / The National
  • Mariam Othman, Emirati Founder and CEO of Rashid Centre for People with Determination.
    Mariam Othman, Emirati Founder and CEO of Rashid Centre for People with Determination.
  • Kholoud Al Kendi, founder of Retaj Design, is a young Emirati entrepreneur who left her job as a banker to follow her passion for graphic design Reem Mohammed / The National
    Kholoud Al Kendi, founder of Retaj Design, is a young Emirati entrepreneur who left her job as a banker to follow her passion for graphic design Reem Mohammed / The National
  • Abu Dhabi, United Arab Emirates - Shaima Al Jabry, 39, at her home in Baniyas, is the first Emirati to attain a licence as a life coach on October 17, 2018. (Khushnum Bhandari/ The National)
    Abu Dhabi, United Arab Emirates - Shaima Al Jabry, 39, at her home in Baniyas, is the first Emirati to attain a licence as a life coach on October 17, 2018. (Khushnum Bhandari/ The National)
  • DUBAI , UNITED ARAB EMIRATES , MAY 9 – 2018 :- Abeer Al Shahi , First Emirati to specialise in sign language during the event held at Meydan hotel in Dubai. ( Pawan Singh / The National ) For News. Story by Ruba Haza
    DUBAI , UNITED ARAB EMIRATES , MAY 9 – 2018 :- Abeer Al Shahi , First Emirati to specialise in sign language during the event held at Meydan hotel in Dubai. ( Pawan Singh / The National ) For News. Story by Ruba Haza
  • Engineering graduates topped the Ministry of Education study called Majors in Demand. Chris Whiteoak / The National
    Engineering graduates topped the Ministry of Education study called Majors in Demand. Chris Whiteoak / The National
  • One of Emirate Airline's youngest pilots, Bakhita Al Muhairi, 23, an Emirati, is pictured in the cockpit alongside a colleague.
    One of Emirate Airline's youngest pilots, Bakhita Al Muhairi, 23, an Emirati, is pictured in the cockpit alongside a colleague.

“I thought back to my early stages of training and some of my toughest challenges, like holding a gun for the first time and enduring the physical training regimes,” she says.

“But getting that rank at the end made it all worth it.

“My goal is to become a colonel like my father or more than that, maybe. I’m one of four siblings and I’m the only girl.

"One day my father said to me ‘Reem made my dreams came true’. That was special to hear.”

Working a structured day, from 7am to 2pm, or shift work during training phases, Capt Al Buainain specialises in computer science and technology, working on different programming projects for the military.

In 2018, about 10 years after first embarking on her training, she was picked to attend Nato School, a prestigious training and education centre for military personnel.

She was the first female officer from the UAE and the GCC to join the two-week training course in Germany, another milestone that made her proud to represent her roots.

“I remember military personnel from other countries being shocked to see me there,” she says.

“It was very male-dominated and I think they had this perception that women from my part of the world couldn’t do something like that or have opportunities like them.

“They asked so many questions and were amazed to hear the things I had done.

“My advice to any woman is to believe in yourself. Whether you’re a housewife or a working woman, you will always be empowered in the UAE and you will play a strong role in society.”

For Zaina Rashed Al Dhaheri, 25, her father and older sister inspired her move into the military.

She says her mind was made up after watching her sister pass out at an all-woman parade during her final year of high school.

“I knew it was going to be tough, but when I saw my older sister I was so motivated by how she looked in her uniform,” she says.

“She had transitioned from civilian to military personnel and I was so proud of her. She was powerful in my eyes.”

After graduating from high school, First Lt Al Dhaheri went straight into intense military training for four months, then enrolled at Abu Dhabi University to study chemical engineering.

She says the military path was always on her radar but she wanted to "enter the forces with a specialisation".

Four years later, with a degree in tow, she resumed her military training for one year and now works in the chemical defence unit.

“I now head the environment section of the unit. I started as a lieutenant but now hold the rank of first lieutenant officer,” she said.

“I’ve always strived to be the best, and during two of my training programmes I came top in my class – against all the men.

“I am the first officer of my age to compete side by side with male officers in that specialisation and work with them at a senior level.

“At university no one knew I wanted to join the military but when I graduated I told everyone. They were shocked but so happy and supportive, I guess because I never mentioned it before.”

Celebrating Emirati Women’s Day on Saturday, she said her advice to others was simple: “The first success is to work with conscience and have positive energy. Just strive for excellence.”

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

Manchester United v Liverpool

Premier League, kick off 7.30pm (UAE)

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Updated: August 30, 2021, 11:30 AM