• Sharjah's leaders set out the new four-day working week on the same day they launched a new winter tourism campaign. 'Find Your Sharjah' seeks to attract visitors with special hotel packages and day trips. All photos: Sharjah Commerce and Tourism Development Authority
    Sharjah's leaders set out the new four-day working week on the same day they launched a new winter tourism campaign. 'Find Your Sharjah' seeks to attract visitors with special hotel packages and day trips. All photos: Sharjah Commerce and Tourism Development Authority
  • Buhais Geological Park looks more like the Martian landscape than sunny Sharjah. This cluster of science buildings is built on a former seabed that runs through an area of great geological significance.
    Buhais Geological Park looks more like the Martian landscape than sunny Sharjah. This cluster of science buildings is built on a former seabed that runs through an area of great geological significance.
  • Sharjah's 10-week winter tourism campaign challenges visitors to explore everything the emirate has to offer.
    Sharjah's 10-week winter tourism campaign challenges visitors to explore everything the emirate has to offer.
  • Sharjah's east coast and mountain areas offer a glimpse of a different side of the emirate.
    Sharjah's east coast and mountain areas offer a glimpse of a different side of the emirate.
  • Outdoor adventures are highlighted in Sharjah's 10-week tourism campaign.
    Outdoor adventures are highlighted in Sharjah's 10-week tourism campaign.

Sharjah to adopt three-day weekend


  • English
  • Arabic

Sharjah's public sector will adopt a four-day working week and a three-day weekend - giving employees an extra half day off than the rest of the country.

Sharjah's Executive Council announced the decision on Thursday. It will come into effect on January 1, 2022.

Employees will work from 7.30am to 3.30pm, which is 60 to 90 minutes longer than they do at present.

The decision follows the federal government's landmark shift to a Saturday-Sunday weekend, with a half day of work on Friday. The UAE's labour minister said the private sector will receive no official instruction to make the change, and can do so at their own discretion.

It makes Sharjah's government sector the first in the Gulf and Middle East to fully adopt a four-day working week. Dubai, Abu Dhabi, Ras Al Khaimah and Fujairah's local governments have all committed to a 4.5 day working week.

Sheikh Sultan bin Ahmed Al Qasimi, Deputy Ruler of Sharjah, announced the move after instructions from the Ruler of Sharjah.

Schools throughout the country are already braced for the new Monday to Friday working week, with schools expected to open with a new timetable on Monday, January 3. There is an extra national holiday on Sunday, January 2, 2022.

'More quality family time'

Sheikha Tariq, an Emirati public sector employee, told The National she and her colleagues were elated by the news.

She said it was clear that more work will have to be got through during the working week in return for the extra time off.

“This will not only give us more time to spend with our families in a way that will boost the emirate’s efforts of preserving the family unit, but will also encourage employees to perform better at work,” she said.

“It's a great decision in terms of more family bonding, religious commitment and increased productivity."

Abdul Jaleel Al Bloushi, who works for a government HR department in the town of Kalba, said employees would need to show they could make a four-day week work.

"You see by the working hours, you will notice they have been extended. And now employees including myself have an incentive to do better performance," he said.

He said many will appreciate the chance to be "more present in the lives of our children and families".

School situation not yet clear

Although it would appear likely that schools could fall in line with government work hours, headteachers said it was too soon to say whether pupils would attend classes on Fridays or not.

The country's public schools, largely attended by Emiratis, are overseen by a federal authority, while Sharjah's private schools are regulated by a local education authority.

Ibraheem Barakeh, director of the Al Shola group of private schools, said there were many factors to consider.

"We haven’t received anything official related to this decision, in terms of the shape of the school week," he said.

"We are eagerly waiting for details in order to be able to coordinate not only the new school week but also what’s connected to it, such as school holidays, final exams in each of the terms.

"We expect all of these factors were taken into consideration before the decision was taken."

Sharjah's ancient Egypt exhibition dazzles visitors - in pictures

  • An interactive exhibition at the Sharjah Archeological Museum teaches children about an ancient Egyptian village where hundreds of craftsmen who worked on and decorated Valley of the Kings tombs lived. All Photos: Ruel Pableo/The National
    An interactive exhibition at the Sharjah Archeological Museum teaches children about an ancient Egyptian village where hundreds of craftsmen who worked on and decorated Valley of the Kings tombs lived. All Photos: Ruel Pableo/The National
  • The focus of the exhibition is the discovery of the 3,400-year-old Deir El Medina village, home to the artisans and craftsmen who built and decorated the royal tombs.
    The focus of the exhibition is the discovery of the 3,400-year-old Deir El Medina village, home to the artisans and craftsmen who built and decorated the royal tombs.
  • Children at the exhibition.
    Children at the exhibition.
  • The exhibition teaches children about royal tombs, pharaohs and life in ancient Egypt.
    The exhibition teaches children about royal tombs, pharaohs and life in ancient Egypt.
  • Visitors learn about major archaeological discoveries through workshops, hands-on activities and touchscreen games.
    Visitors learn about major archaeological discoveries through workshops, hands-on activities and touchscreen games.
  • The exhibition was organised by Sharjah Museums Authority in partnership with the Egyptian Museum in Turin, Italy.
    The exhibition was organised by Sharjah Museums Authority in partnership with the Egyptian Museum in Turin, Italy.
  • The exhibition tells the story of the builders, artists, and painters who worked on Egypt’s pharaohs’ tombs in 1,500 BC.
    The exhibition tells the story of the builders, artists, and painters who worked on Egypt’s pharaohs’ tombs in 1,500 BC.
  • "We are proud to organise this first-of-its-kind children's exhibition. It helps our young audience to explore the rich ancient Egyptian history and learn about archaeology,” said Manal Ataya, director general of SMA.
    "We are proud to organise this first-of-its-kind children's exhibition. It helps our young audience to explore the rich ancient Egyptian history and learn about archaeology,” said Manal Ataya, director general of SMA.
  • Short movies are played on large screens about the Deir El-Medina village, the excavation missions that led to its discovery, and methods of restoring and preserving artefacts.
    Short movies are played on large screens about the Deir El-Medina village, the excavation missions that led to its discovery, and methods of restoring and preserving artefacts.
  • Children use mock-up excavation tools and are introduced to techniques used by archaeologists.
    Children use mock-up excavation tools and are introduced to techniques used by archaeologists.
  • Christian Greco, director of the Egyptian Museum in Italy, said: "The exhibition allows children and their families to remotely visit one of the most iconic sections of the Egyptian Museum’s collection."
    Christian Greco, director of the Egyptian Museum in Italy, said: "The exhibition allows children and their families to remotely visit one of the most iconic sections of the Egyptian Museum’s collection."
  • The Sharjah Archeological Museum.
    The Sharjah Archeological Museum.
  • The exhibition runs until August 31, 2022.
    The exhibition runs until August 31, 2022.
  • The Sharjah Archeological Museum.
    The Sharjah Archeological Museum.
  • Children learn how to restore objects as part of the exhibition.
    Children learn how to restore objects as part of the exhibition.
  • The exhibition helps its young visitors gain an insight into archeology.
    The exhibition helps its young visitors gain an insight into archeology.
  • Ancient Egypt is brought to life at the exhibition.
    Ancient Egypt is brought to life at the exhibition.
  • A child uses a touchscreen to learn about Ancient Egypt.
    A child uses a touchscreen to learn about Ancient Egypt.
  • Children can enjoy a variety of hands-on activities.
    Children can enjoy a variety of hands-on activities.
  • Displays help young viewers learn about Egyptian history.
    Displays help young viewers learn about Egyptian history.
  • Children can also learn about the history of Ancient Egypt.
    Children can also learn about the history of Ancient Egypt.
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

Women & Power: A Manifesto

Mary Beard

Profile Books and London Review of Books 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

The five pillars of Islam
Pox that threatens the Middle East's native species

Camelpox

Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.

Falconpox

Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.

Houbarapox

Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.

Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The President's Cake

Director: Hasan Hadi

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

Rating: 4/5

About Karol Nawrocki

• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.

• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.

• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.

• Met Donald Trump at the White House and received his backing.

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Spain drain

CONVICTED

Lionel Messi Found guilty in 2016 of of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying €4.1m in taxes on income earned from image rights. Sentenced to 21 months in jail and fined more than €2m. But prison sentence has since been replaced by another fine of €252,000.

Javier Mascherano Accepted one-year suspended sentence in January 2016 for tax fraud after found guilty of failing to pay €1.5m in taxes for 2011 and 2012. Unlike Messi he avoided trial by admitting to tax evasion.

Angel di Maria Argentina and Paris Saint-Germain star Angel di Maria was fined and given a 16-month prison sentence for tax fraud during his time at Real Madrid. But he is unlikely to go to prison as is normal in Spain for first offences for non-violent crimes carrying sentence of less than two years.

 

SUSPECTED

Cristiano Ronaldo Real Madrid's star striker, accused of evading €14.7m in taxes, appears in court on Monday. Portuguese star faces four charges of fraud through offshore companies.

Jose Mourinho Manchester United manager accused of evading €3.3m in tax in 2011 and 2012, during time in charge at Real Madrid. But Gestifute, which represents him, says he has already settled matter with Spanish tax authorities.

Samuel Eto'o In November 2016, Spanish prosecutors sought jail sentence of 10 years and fines totalling €18m for Cameroonian, accused of failing to pay €3.9m in taxes during time at Barcelona from 2004 to 2009.

Radamel Falcao Colombian striker Falcao suspected of failing to correctly declare €7.4m of income earned from image rights between 2012 and 2013 while at Atletico Madrid. He has since paid €8.2m to Spanish tax authorities, a sum that includes interest on the original amount.

Jorge Mendes Portuguese super-agent put under official investigation last month by Spanish court investigating alleged tax evasion by Falcao, a client of his. He defended himself, telling closed-door hearing he "never" advised players in tax matters.

The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Moonfall

Director: Rolan Emmerich

Stars: Patrick Wilson, Halle Berry

Rating: 3/5

A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars

Match info

Uefa Champions League Group C

Liverpool v Napoli, midnight

PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A
THE RESULTS

5pm: Maiden (PA) Dh80,000 1,400m

Winner: Alnawar, Connor Beasley (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) Dh80,000 1,400m

Winner: Raniah, Noel Garbutt, Ernst Oertel

6pm: Handicap (PA) Dh90,000 2,200m

Winner: Saarookh, Richard Mullen, Ana Mendez

6.30pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Rated Conditions Dh125,000 1,600m

Winner: RB Torch, Tadhg O’Shea, Eric Lemartinel

7pm: Al Wathba Stallions Cup Handicap Dh70,000 1,600m

Winner: MH Wari, Antonio Fresu, Elise Jeane

7.30pm: Handicap Dh90,000 1,600m

Winner: Mailshot, Royston Ffrench, Salem bin Ghadayer

 

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Updated: December 09, 2021, 2:52 PM