Some 1,780 prisoners across the emirates will be released after being pardoned ahead of Eid Al Adha.
On Tuesday, President Sheikh Mohamed ordered 737 inmates of various nationalities to go free in Abu Dhabi.
The ruling will give an opportunity to people who made a mistake to move on with their lives, state news agency Wam reported.
The Rulers of the emirates often free prisoners on religious occasions, of which Eid Al Adha is one of the most significant.
On Wednesday, Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, ordered 505 inmates be released from prisons in the emirate.
Sheikh Dr Sultan Al Qasimi, Ruler of Sharjah, also ordered the release of 194 inmates.
And Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman, approved the release of 93 prisoners, in keeping with the holiday period.
In Ras Al Khaimah, 251 inmates will be released ahead of Eid, by order of the emirate's ruler Sheikh Saud bin Saqr.
Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, also ordered the release of several prisoners.
The freed prisoners typically include many who have committed minor offences and financial crimes, or who have shown good behaviour throughout their sentences.
Last year, more than 1,700 inmates were released before Eid Al Adha by the Rulers of the emirates.
Eid Al Adha starts in the UAE on Saturday. Employees will enjoy a long weekend with fireworks, parades and other events to mark the festivities.
Muslims prepare for Eid Al Adha — in pictures
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People aboard ferries wait for the departure as they travel back home ahead of Eid Al Adha in Dhaka. AFP -

A Kashmiri Muslim girl decorates her hands with henna at a market in Srinagar. EPA -

Palestinians prepare ma'moul and kahk in the West Bank city of Nablus. EPA -

A Muslim cloth seller arranges his wares on a pedestrian pavement in Bengaluru, India. Getty Images -

Shopper stock up at Abu Dhabi Fruit and Vegetable Market at Zayed Port, ahead of Eid Al Adha. Victor Besa / The National -

A woman sells traditional plaited coconut leaf pouches for ketupat rice cakes, ahead of Eid Al Adha in Banda Aceh, Indonesia. EPA -

A vendor offers sweets to shoppers at his stall at Al Hamidiyah Souq in Damascus, Syria. AFP -

Camels in enclosures at the market in the Erhaiya desert area of Kuwait. AFP -

People crowd on to a train to return home for Eid Al Adha, at a railway station in Lahore, Pakistan. AFP -

A vendor sells garlands for sacrificial animals near a livestock market in Dhaka, Bangladesh. EPA -

Eid Al Adha decorations illuminate the Corniche in central Abu Dhabi. Victor Besa / The National -

A stallholder sells soft toys ahead of Eid Al Adha, at a market in the West Bank city of Hebron. EPA -

Ornaments for sacrificial animals on sale at a roadside stall in Peshawar, Pakistan, before the Muslim festival of Eid Al Adha. EPA -

Knifesmiths in Gaza City sharpen blades to be used to slaughter animals for Eid Al Adha. AFP -

A boy plays with goats at a livestock market in Sanaa, the capital of Yemen. AFP -

A Palestinian stall-holder arranges sweets in the old city in Hebron in the Israeli-occupied West Bank. Reuters -

Goats being fed at a livestock market before Eid Al Adha in New Delhi, India. AP -

A Palestinian girl selects a stuffed toy from a shop at a market in Khan Yunis, in the southern Gaza Strip. AFP -

People queue to buy train tickets at a railway station in Dhaka, Bangladesh, before the start of Eid Al Adha. AFP -

A livestock vendor feeds a goat by the roadside while waiting for customers in New Delhi. AFP -

Palestinians shop for toys before Eid Al Adha at a market in the West Bank city of Hebron. EPA -

Pilgrims pray on Mount Al Noor, where Muslims believe the Prophet Mohammed received the first words of the Quran, in Makkah, Saudi Arabia. Reuters -

A man tends to his goats before the start of Eid Al Adha in Yogyakarta, Indonesia. AFP -

Muslim pilgrims relax in Makkah. Saudi Arabia hosted about one million people, including 850,000 from abroad, during this year's Hajj. AFP -

A vendor waits for customers at a livestock market on the outskirts of Islamabad, Pakistan. AP -

Pilgrims relax on Mount Al Noor in Makkah. Reuters -

A child stands next to goats at a livestock market on the outskirts of the rebel-held town of Dana in Syria. AFP -

An aerial view of the livestock market on the outskirts of Dana, Syria. AFP -

Camels are transported in a lorry at a livestock market in Lahore. AFP -

An ox reared on a fourth-storey rooftop in Karachi, Pakistan, is lowered by crane to be slaughtered during Eid Al Adha. AFP -

Children play at a livestock market in Quetta, the capital and largest city of the Pakistani province of Balochistan. AFP -

A camel is led to market before Eid Al Adha in Lahore, Pakistan. AP -

A Pakistani livestock merchant displays camels for sale in Lahore. AP -

Customers lead away camels bought at a market in Lahore. AFP -

Camels for sale in Lahore before the Eid Al Adha festival. AFP -

A farmer takes cattle to market as preparations begin for Eid Al Adha in Quetta, Pakistan. EPA -

A Pakistani ironsmith sharpens knives for Eid Al Adha in Lahore. AP -

A goat at Al Quoz Abattoir in Dubai. Reuters -

A sacrificial cow at a cattle market in Peshawar, Pakistan. Reuters -

A sacrificial goat in Peshawar. Reuters -

A farmer sells sheep for Eid Al Adha at a market near the town of Maaret Misrin in northern Syria. AFP -

An aerial view of the livestock market in Maaret Misrin. AFP -

A cow goes to market in Gaza. EPA -

Sacrificial animals for sale before Eid Al Adha in Peshawar. EPA -

A crowded market in Giza, Egypt, as Muslims buy sacrificial animals for Eid Al Adha. EPA -

Thousands of people flock to the market in Giza to buy an animal. EPA -

Potential buyers examine some of the animals for sale. EPA -

A Yemeni buys a sacrificial sheep at a market in Sanaa. EPA -

A goat at a market in Sanaa, Yemen. EPA
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
US election 2020
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.
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.
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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
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
While you're here
Richard Javad Heydarian: Across Asia there are crowds who can't get enough of Trump
Joanna Tan: How five ministers from SE Asia forged the region's most important group
Sholto Byrnes: Why are there so many territorial disputes in Asia?

