• Emmanuel Macron, President of France, with President Sheikh Mohamed at Mushrif Palace. Photo: Abdulla Al Junaibi for the Ministry of Presidential Affairs
    Emmanuel Macron, President of France, with President Sheikh Mohamed at Mushrif Palace. Photo: Abdulla Al Junaibi for the Ministry of Presidential Affairs
  • Emmanuel Macron, President of France, with President Sheikh Mohamed, at Mushrif Palace. Also in the picture are Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, Sheikh Tahnoon bin Mohamed, Ruler's Representative in Al Ain Region, Sheikh Saif bin Mohamed and Sheikh Suroor bin Mohamed. Photo: Abdulla Al Junaibi for the Ministry of Presidential Affairs
    Emmanuel Macron, President of France, with President Sheikh Mohamed, at Mushrif Palace. Also in the picture are Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, Sheikh Tahnoon bin Mohamed, Ruler's Representative in Al Ain Region, Sheikh Saif bin Mohamed and Sheikh Suroor bin Mohamed. Photo: Abdulla Al Junaibi for the Ministry of Presidential Affairs
  • Venkaiah Naidu, Vice President of India, offers condolences to the President, Sheikh Mohamed, on the death of Sheikh Khalifa, at Mushrif Palace in Abu Dhabi. Rashed Al Mansoori / Ministry of Presidential Affairs
    Venkaiah Naidu, Vice President of India, offers condolences to the President, Sheikh Mohamed, on the death of Sheikh Khalifa, at Mushrif Palace in Abu Dhabi. Rashed Al Mansoori / Ministry of Presidential Affairs
  • The President, Sheikh Mohamed, receives condolences from Ismail Ould Cheikh Ahmed, the Minister of Foreign Affairs of Mauritania. Rashed Al Mansoori / Ministry of Presidential Affairs
    The President, Sheikh Mohamed, receives condolences from Ismail Ould Cheikh Ahmed, the Minister of Foreign Affairs of Mauritania. Rashed Al Mansoori / Ministry of Presidential Affairs
  • Dr Abdalla Hamdok, former prime minister of Sudan, offers condolences to the President, Sheikh Mohamed. Mohamed Al Hammadi / Ministry of Presidential Affairs
    Dr Abdalla Hamdok, former prime minister of Sudan, offers condolences to the President, Sheikh Mohamed. Mohamed Al Hammadi / Ministry of Presidential Affairs
  • Wavel Ramkalawan, President of Seychelles, offers condolences to Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region. Rashed Al Mansoori / Ministry of Presidential Affairs
    Wavel Ramkalawan, President of Seychelles, offers condolences to Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region. Rashed Al Mansoori / Ministry of Presidential Affairs
  • Kassym-Jomart Tokayev, President of Kazakhstan, offers condolences to the President, Sheikh Mohamed. Rashed Al Mansoori / Ministry of Presidential Affairs
    Kassym-Jomart Tokayev, President of Kazakhstan, offers condolences to the President, Sheikh Mohamed. Rashed Al Mansoori / Ministry of Presidential Affairs
  • Sheikh Nahyan bin Mubarak, Minister of Tolerance and Coexistence; Sheikh Khaled bin Zayed, Chairman of the Board of the Zayed Higher Organization for Humanitarian Care and Special Needs; and Sheikh Omar bin Zayed, Deputy Chairman of the Board of Trustees of the Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation, attend condolences for Sheikh Khalifa at the Presidential Airport. Mohamed Al Hammadi / Ministry of Presidential Affairs
    Sheikh Nahyan bin Mubarak, Minister of Tolerance and Coexistence; Sheikh Khaled bin Zayed, Chairman of the Board of the Zayed Higher Organization for Humanitarian Care and Special Needs; and Sheikh Omar bin Zayed, Deputy Chairman of the Board of Trustees of the Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation, attend condolences for Sheikh Khalifa at the Presidential Airport. Mohamed Al Hammadi / Ministry of Presidential Affairs
  • Sheikh Nahyan bin Hamdan, Sheikh Mohamed bin Saif and Sheikh Hilal bin Diab, attend condolences for Sheikh Khalifa at Mushrif Palace. Rashed Al Mansoori / Ministry of Presidential Affairs
    Sheikh Nahyan bin Hamdan, Sheikh Mohamed bin Saif and Sheikh Hilal bin Diab, attend condolences for Sheikh Khalifa at Mushrif Palace. Rashed Al Mansoori / Ministry of Presidential Affairs
  • Sheikh Saud bin Rashid Al Mualla, UAE Supreme Council Member and Ruler of Umm Al Quwain offers condolences to Sheikh Tahnoon bin Mohamed, Ruler's Representative in Al Ain Region, on the death of Sheikh Khalifa. Rashed Al Mansoori / Ministry of Presidential Affairs
    Sheikh Saud bin Rashid Al Mualla, UAE Supreme Council Member and Ruler of Umm Al Quwain offers condolences to Sheikh Tahnoon bin Mohamed, Ruler's Representative in Al Ain Region, on the death of Sheikh Khalifa. Rashed Al Mansoori / Ministry of Presidential Affairs
  • Kassym-Jomart Tokayev, President of Kazakhstan with President Sheikh Mohamed.
    Kassym-Jomart Tokayev, President of Kazakhstan with President Sheikh Mohamed.
  • Kassym-Jomart Tokayev offers condolences to Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs.
    Kassym-Jomart Tokayev offers condolences to Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs.
  • Mohamed Ould Ghazouani, President of Mauritania, Emmanuel Macron and President Sheikh Mohamed.
    Mohamed Ould Ghazouani, President of Mauritania, Emmanuel Macron and President Sheikh Mohamed.
  • Mohamed Ould Ghazouani, President of Mauritania, with President Sheikh Mohamed.
    Mohamed Ould Ghazouani, President of Mauritania, with President Sheikh Mohamed.
  • Mohamed Ould Ghazouani, President of Mauritania, with Sheikh Hamdan bin Zayed, Shaykh Abdallah bin Bayyah, Sheikh Saud bin Rashid Al Mualla, Sheikh Tahnoon bin Mohamed and Sheikh Saif bin Mohamed Al Nahyan.
    Mohamed Ould Ghazouani, President of Mauritania, with Sheikh Hamdan bin Zayed, Shaykh Abdallah bin Bayyah, Sheikh Saud bin Rashid Al Mualla, Sheikh Tahnoon bin Mohamed and Sheikh Saif bin Mohamed Al Nahyan.
  • Emmanuel Macron with Sheikh Tahnoon bin Mohamed Al Nahyan, Ruler's Representative in Al Ain Region.
    Emmanuel Macron with Sheikh Tahnoon bin Mohamed Al Nahyan, Ruler's Representative in Al Ain Region.
  • Emmanuel Macron with Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council and Sheikh Saeed bin Zayed, Abu Dhabi Ruler's Representative.
    Emmanuel Macron with Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council and Sheikh Saeed bin Zayed, Abu Dhabi Ruler's Representative.
  • Emmanuel Macron with Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs.
    Emmanuel Macron with Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs.
  • Foreign delegates offer condolences over the death Sheikh Khalifa at Mushrif Palace.
    Foreign delegates offer condolences over the death Sheikh Khalifa at Mushrif Palace.
  • Foreign delegates offer condolences at Mushrif Palace.
    Foreign delegates offer condolences at Mushrif Palace.
  • Kassym-Jomart Tokayev, President of Kazakhstan with Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation.
    Kassym-Jomart Tokayev, President of Kazakhstan with Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation.
  • Lt Gen Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, Sheikh Mansour bin Zayed and Sheikh Hamed bin Zayed, Managing Director of Abu Dhabi Investment Authority and Abu Dhabi Executive Council Member, attend condolences.
    Lt Gen Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, Sheikh Mansour bin Zayed and Sheikh Hamed bin Zayed, Managing Director of Abu Dhabi Investment Authority and Abu Dhabi Executive Council Member, attend condolences.
  • Shaykh Abdallah bin Bayyah, a renowned Islamic scholar, offers condolences to Sheikh Hamdan bin Zayed.
    Shaykh Abdallah bin Bayyah, a renowned Islamic scholar, offers condolences to Sheikh Hamdan bin Zayed.
  • Sheikh Tahnoon bin Mohamed Al Nahyan and Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain.
    Sheikh Tahnoon bin Mohamed Al Nahyan and Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain.
  • Yusuff Ali, managing director of Emke Group, which owns supermarket giant Lulu, offers condolences to Sheikh Saeed bin Mohamed and Sheikh Mohamed bin Khalifa, Abu Dhabi Executive Council Member.
    Yusuff Ali, managing director of Emke Group, which owns supermarket giant Lulu, offers condolences to Sheikh Saeed bin Mohamed and Sheikh Mohamed bin Khalifa, Abu Dhabi Executive Council Member.
  • Emiratis offer condolences to Sheikh Zayed bin Saeed bin Zayed, Sheikh Mohamed bin Sultan bin Khalifa and Sheikh Zayed bin Sultan bin Khalifa.
    Emiratis offer condolences to Sheikh Zayed bin Saeed bin Zayed, Sheikh Mohamed bin Sultan bin Khalifa and Sheikh Zayed bin Sultan bin Khalifa.
  • The President, Sheikh Mohamed, receives condolences on the passing of Sheikh Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
    The President, Sheikh Mohamed, receives condolences on the passing of Sheikh Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
  • The President, Sheikh Mohamed, receives mourners. Hamad Al Kaabi / Ministry of Presidential Affairs
    The President, Sheikh Mohamed, receives mourners. Hamad Al Kaabi / Ministry of Presidential Affairs
  • Foreign delegates offer condolences at Mushrif Palace.
    Foreign delegates offer condolences at Mushrif Palace.

UAE

French President Emmanuel Macron in Abu Dhabi for Sheikh Khalifa condolences

Mr Macron is the first western leader to arrive in the capital to pay tribute

The National

May 15, 2022

  • English
  • Arabic

French President Emmanuel Macron has arrived in Abu Dhabi to offer condolences on the death of Sheikh Khalifa.

Mr Macron, who arrived in the capital on Sunday, is the first western leader to arrive in the UAE to pay respect.

On social media, he said he was in Abu Dhabi to "pay tribute to the memory of Sheikh Khalifa".

He said Sheikh Khalifa was respected by all for the values of peace, openness and dialogue, and he pledged full support for President Sheikh Mohamed and the Emirati people.

President Sheikh Mohamed has been receiving heads of state and government for condolences following the death of Sheikh Khalifa on Friday.

They included Sultan Haitham of Oman, Jordan's King Abdullah II, Egyptian President Abdel Fattah El Sisi and Barham Salih, the Iraqi president, and Mustafa Al Kadhimi, the Iraqi prime minister.

Sheikh Mohamed also received the condolences of the UK's Prince Charles and Lloyd Austin, US Secretary of Defence.

During separate phone calls, the heir to the British throne and Mr Austin offered their heartfelt condolences and solace to Sheikh Mohamed and the Emirati people on the death of Sheikh Khalifa.

Prince Charles and Mr Austin also congratulated Sheikh Mohamed on his election as UAE President and wished him good luck as well as further progress and prosperity for the UAE under his leadership.

Sheikh Mohamed extended thanks and appreciation to Prince Charles Mr Austin for their warm feelings towards him, the UAE and its people.

Info

What: 11th edition of the Mubadala World Tennis Championship

When: December 27-29, 2018

Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams

Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823

Liverpool's all-time goalscorers

Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228

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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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: May 17, 2022, 7:30 AM
Sheikh KhalifaSheikh Mohamed bin ZayedUAEAbu Dhabi