• Pallbearers carry the body of President Sheikh Khalifa to be laid to rest. All photos: Ministry of Presidential Affairs
    Pallbearers carry the body of President Sheikh Khalifa to be laid to rest. All photos: Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carry the body of Sheikh Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carry the body of Sheikh Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed leads prayers for the late President Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed leads prayers for the late President Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
    Sheikh Mohamed bin Zayed attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
  • Sheikh Khalifa is laid to rest
    Sheikh Khalifa is laid to rest
  • Sheikh Mansour prays at Al Bateen cemetery
    Sheikh Mansour prays at Al Bateen cemetery
  • Sheikh Dr Sultan bin Khalifa Al Nahyan, left, adviser to the UAE President, attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
    Sheikh Dr Sultan bin Khalifa Al Nahyan, left, adviser to the UAE President, attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
  • Sheikh Khalifa bin Tahnoon, right, and Sheikh Hamdan bin Zayed at the burial.
    Sheikh Khalifa bin Tahnoon, right, and Sheikh Hamdan bin Zayed at the burial.
  • Ruling family members and senior officials attend funeral prayers
    Ruling family members and senior officials attend funeral prayers
  • Sheikh Zayed bin Hamdan bin Zayed, third left; Sheikh Hamdan bin Mohamed bin Zayed, fourth left; and Sheikh Zayed bin Mohamed attend funeral prayers for Sheikh Khalifa at Sheikh Sultan bin Zayed The First mosque.
    Sheikh Zayed bin Hamdan bin Zayed, third left; Sheikh Hamdan bin Mohamed bin Zayed, fourth left; and Sheikh Zayed bin Mohamed attend funeral prayers for Sheikh Khalifa at Sheikh Sultan bin Zayed The First mosque.
  • From right: Sheikh Saeed bin Saif, Sheikh Nahyan bin Mubarak, Sheikh Tahnoon bin Zayed, Sheikh Hamdan bin Zayed and Sheikh Saif bin Mohamed attend funeral prayers for Sheikh Khalifa bin Zayed at Sheikh Sultan bin Zayed The First mosque.
    From right: Sheikh Saeed bin Saif, Sheikh Nahyan bin Mubarak, Sheikh Tahnoon bin Zayed, Sheikh Hamdan bin Zayed and Sheikh Saif bin Mohamed attend funeral prayers for Sheikh Khalifa bin Zayed at Sheikh Sultan bin Zayed The First mosque.

UAE President Sheikh Khalifa laid to rest


Rory Reynolds
  • English
  • Arabic

Sheikh Khalifa bin Zayed was laid to rest on Friday night following nationwide prayers.

Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, led senior leaders in prayer at a cemetery in Al Bateen.

A military honour guard in dress uniform carried the president's body before it was handed to his family for burial.

Sheikh Mohamed and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carried Sheikh Khalifa's body to his rest.

Images showed dozens of ruling family members and senior officials in prayer by the graveside.

Worshippers in mosques nationwide paid their respects to Sheikh Khalifa, who died at age 73.

At Sheikh Zayed Grand Mosque, the country's largest, thousands turned out.

On Saturday, Sheikh Mohamed bin Zayed will receive condolences from the rulers of the Emirates and senior officials at Mushrif Palace.

Earlier, a three-day period of mourning was announced. Government offices will close and public and private sector workers will return to work on Tuesday. Schools will remain closed until Tuesday.

Flags fly at half-staff across UAE: in pictures

  • The UAE flag flies at half-mast in Abu Dhabi, following the death of President Sheikh Khalifa. AFP
    The UAE flag flies at half-mast in Abu Dhabi, following the death of President Sheikh Khalifa. AFP
  • President Sheikh Khalifa died on May 13. He was 73. EPA
    President Sheikh Khalifa died on May 13. He was 73. EPA
  • Forty days of official mourning have been announced. EPA
    Forty days of official mourning have been announced. EPA
  • People pass by the UAE national flag, flying at half-staff, following the announcement of President Sheikh Khalifa's death. AP Photo
    People pass by the UAE national flag, flying at half-staff, following the announcement of President Sheikh Khalifa's death. AP Photo
  • The UAE national flag flies at half-staff in Dubai. AP Photo
    The UAE national flag flies at half-staff in Dubai. AP Photo
  • The UAE flag flies at half-staff in Abu Dhabi, following the death of the President, Sheikh Khalifa. Victor Besa / The National
    The UAE flag flies at half-staff in Abu Dhabi, following the death of the President, Sheikh Khalifa. Victor Besa / The National
  • The national flag flies at half-staff at Union House, Dubai – where the declaration establishing the UAE was made – after the death of the President, Sheikh Khalifa. Pawan Singh / The National
    The national flag flies at half-staff at Union House, Dubai – where the declaration establishing the UAE was made – after the death of the President, Sheikh Khalifa. Pawan Singh / The National
  • Flags at half-staff outside the ADNOC offices at the Corniche, Abu Dhabi, as the UAE mourns the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
    Flags at half-staff outside the ADNOC offices at the Corniche, Abu Dhabi, as the UAE mourns the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
  • The UAE flag flies at half-staff, with the Abu Dhabi skyline in the background, after the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
    The UAE flag flies at half-staff, with the Abu Dhabi skyline in the background, after the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
  • As the country mourns the death of President Sheikh Khalifa, the UAE flag flies at half-staff outside Union House in Dubai. This is where the country's flag was hoisted for the first time in 1971. Pawan Singh / The National
    As the country mourns the death of President Sheikh Khalifa, the UAE flag flies at half-staff outside Union House in Dubai. This is where the country's flag was hoisted for the first time in 1971. Pawan Singh / The National
  • The UAE will enter 40 days of mourning with flags at half-staff, and government ministries and federal, local and private sector entities closing for three days. Khushnum Bhandari / The National
    The UAE will enter 40 days of mourning with flags at half-staff, and government ministries and federal, local and private sector entities closing for three days. Khushnum Bhandari / The National
  • Flags fly at half-staff at the entrance to the Presidential Palace of Qasr Al Watan in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
    Flags fly at half-staff at the entrance to the Presidential Palace of Qasr Al Watan in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
  • Flags fly at half-staff at Emirates Palace along the Corniche in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
    Flags fly at half-staff at Emirates Palace along the Corniche in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

Scores

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

First Person
Richard Flanagan
Chatto & Windus 

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

'Fantastic Beasts: The Secrets of Dumbledore'

Rating: 3/5

Directed by: David Yates

Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20flexible%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20120Hz%2C%20Corning%20Gorilla%20Glass%205%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20MediaTek%20Dimensity%207200%20Pro%2C%204nm%2C%20octa-core%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2014%2C%20Nothing%20OS%202.5%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20main%2C%20f%2F1.88%20%2B%2050MP%20ultra-wide%2C%20f%2F2.2%3B%20OIS%2C%20EIS%2C%20auto-focus%2C%20ultra%20XDR%2C%20night%20mode%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030fps%2C%20full-HD%20%40%2060fps%3B%20slo-mo%20full-HD%20at%20120fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.2%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%205000mAh%3B%2050%25%20in%2030%20mins%20w%2F%2045w%20charger%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%20from%20water%2Fdust%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%2C%20milk%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2a)%2C%20USB-C-to-USB-C%20cable%2C%20pre-applied%20screen%20protector%2C%20SIM%20tray%20ejector%20tool%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh1%2C199%20(8GB%2F128GB)%20%2F%20Dh1%2C399%20(12GB%2F256GB)%3C%2Fp%3E%0A
Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

WE%20NO%20LONGER%20PREFER%20MOUNTAINS
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Inas%20Halabi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENijmeh%20Hamdan%2C%20Kamal%20Kayouf%2C%20Sheikh%20Najib%20Alou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%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

Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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 

Related

Engine: 5.6-litre V8

Transmission: seven-speed automatic

Power: 400hp

Torque: 560Nm

Price: Dh234,000 - Dh329,000

On sale: now

 

 

Updated: May 16, 2022, 10:30 AM