Those who work for a more peaceful, tolerant and harmonious future will be recognised with the presentation of the $1 million Zayed Award for Human Fraternity.
The awards, issued annually, will be presented at a ceremony at the Founder's Memorial in Abu Dhabi within the next two weeks.
They are open to people from all walks of life and all backgrounds who have made extraordinary contributions to advancing humanity and promoting peaceful coexistence around the world.
What is the Zayed Award for Human Fraternity?
The award allocates $1m to an individual, individuals, a group or organisation that works to further peaceful coexistence anywhere in the world.
It was established on February 4, 2019, to mark the landmark meeting between Pope Francis and the Grand Imam of Al Azhar, Ahmed Al-Tayeb, in Abu Dhabi.
The award aims to shine a spotlight on their difficult and often unheralded work with the aim of inspiring others and creating a global community of those committed to bringing about a more just and harmonious world.
It was named after UAE Founding Father Sheikh Zayed to reflect his values and humanitarian legacy of helping people of all backgrounds regardless of religion, gender, race or nationality.
How are people nominated?
The award recognises individuals, organisations and other entities for their profound contributions to facilitating human fraternity.
Nominations are made annually and comprise people from around the world and all kinds of backgrounds.
They can be nominated by former winners, leaders, members of governments, parliaments, heads of state (former or present), university presidents, heads of research institutes or religious and cultural institutions, heads of international organisations or UN offices, and people well known for their humanitarian work.
Who decides on the winners?
A panel of judges, appointed by the Higher Committee for Human Fraternity, reviews the nominations and collectively agrees on a winner.
This year’s judges include the 1996 Nobel Peace Prize winner and former president of East Timor, José Ramos Horta, Phumzile Mlambo-Ngcuka, the former deputy president of South Africa and former United Nations Under-Secretary General and executive director of UN Women, and Mahamadou Issoufou, the former president of Niger.
They are joined by Cardinal Michael Czerny, the under-secretary responsible for the Migrants and Refugees Section at the Vatican’s department for Promoting Integral Human Development, Dr Leah Pisar, the chairwoman of Project Aladdin, which works to counter violent extremism, anti-Semitism, and anti-Muslim bigotry, and Judge Mohamed Abdelsalam, the Secretary General of the Higher Committee of Human Fraternity and former special adviser to the Grand Iman of Al Azhar.
Who were the previous winners?
The first winners of the award, in 2019, were Ahmed Al-Tayeb and Pope Francis. The two religious leaders were presented with the award after signing the Document on Human Fraternity in Abu Dhabi. The document calls for all people to put aside differences in pursuit of progress through understanding, reconciliation and peace.
To mark the signing of the Document, sometimes called the Abu Dhabi Agreement, the United Nations designated February 4 the International Day of Human Fraternity.
Mr Al-Tayeb donated his prize money to help pay for medical care for children fighting cancer in Egypt, while the Holy See donated his winnings to support Rohingya refugees fleeing persecution in Myanmar.
Last year's winners included UN Secretary General Antonio Guterres and Latifa Ibn Ziaten, a Moroccan-French activist against religious extremism and founder of the IMAD Association for youth and peace.
Ms Ibn Ziaten was recognised for dedicating her life to raising awareness about the dangers of extremism, after her 22-year-old son was murdered in a terrorist attack in 2012.
She previously told The National that her son, a French paratrooper, had been killed by Toulouse terrorist Mohamed Merah while trying to persuade him to put down his weapon.
After discovering Merah, who murdered seven people, was regarded as hero by some disaffected young French Muslims, she set up an association to counter extremism.
“All the help I bring to the young today is to see him growing in their eyes,” she said of her son, Imad.
“He died while on his feet so I need to see the youth on their feet. Everything I do, I see Imad growing through the association and I hope he is proud of me.”
She shared the award with the Mr Guterres for his work in furthering world peace and security. He donated his winnings to the UN Refugee Agency, the UNHCR.
When will the awards be presented?
The date for the ceremony in Abu Dhabi has yet to be announced but is expected within the next two weeks. Last year, the awards were presented on the International Day of Human Fraternity.
What is the Higher Committee for Human Fraternity?
The committee was formed after the Document on Human Fraternity was signed in Abu Dhabi in 2019. It is formed by a diverse set of international religious leaders, educational scholars and cultural leaders dedicated to enacting the message of understanding and peace relayed in the document.
Their work is aimed at acting on the aspirations of the document by meeting religious leaders and heads of international organisations and states to spread the values of mutual respect and tolerance.
The committee also provides counsel on a variety of initiatives, including the Abrahamic Family House currently under construction in Abu Dhabi.
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7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m
7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m
8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D)
8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m
9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m
10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m
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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
Killing of Qassem Suleimani
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
Visa changes give families fresh hope
Foreign workers can sponsor family members based solely on their income
Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.
Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process
In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.
In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.
To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation
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If you go…
Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Skoda Superb Specs
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Power: 190hp
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Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
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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
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((Disclaimer))
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Crops that could be introduced to the UAE
1: Quinoa
2. Bathua
3. Amaranth
4. Pearl and finger millet
5. Sorghum
