• Sheikh Khaled bin Mohamed, member of the Abu Dhabi Executive Council and Chairman the Abu Dhabi Executive Office, has led the UAE delegation attending the state funeral of former Japanese Prime Minister Shinzo Abe in Tokyo. All photos: Abu Dhabi Government Media Office
    Sheikh Khaled bin Mohamed, member of the Abu Dhabi Executive Council and Chairman the Abu Dhabi Executive Office, has led the UAE delegation attending the state funeral of former Japanese Prime Minister Shinzo Abe in Tokyo. All photos: Abu Dhabi Government Media Office
  • Sheikh Khaled at the funeral.
    Sheikh Khaled at the funeral.
  • He was accompanied by Dr Sultan Al Jaber, Minister of Industry and Advanced Technology and UAE special envoy to Japan, and Shehab Al Fahim, UAE ambassador to Japan.
    He was accompanied by Dr Sultan Al Jaber, Minister of Industry and Advanced Technology and UAE special envoy to Japan, and Shehab Al Fahim, UAE ambassador to Japan.
  • Sheikh Khaled was also joined by officials from the Ministry of Foreign Affairs and International Co-operation.
    Sheikh Khaled was also joined by officials from the Ministry of Foreign Affairs and International Co-operation.
  • The UAE delegation among mourners at the state funeral in Tokyo.
    The UAE delegation among mourners at the state funeral in Tokyo.
  • The UAE has been one of Japan's main suppliers of oil for the past half a century, today providing 20 per cent of its oil needs.
    The UAE has been one of Japan's main suppliers of oil for the past half a century, today providing 20 per cent of its oil needs.

Sheikh Khaled bin Mohamed leads UAE delegation at funeral of Shinzo Abe


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A UAE delegation led by Sheikh Khaled bin Mohamed, member of Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office, attended the state funeral of assassinated former Japanese Prime Minister Shinzo Abe in Tokyo on Tuesday.

Sheikh Khaled was joined by political leaders and heads of state from around the world, including US Vice President Kamala Harris, India's Prime Minister Narendra Modi and Bahrain's Crown Prince Salman bin Hamad, at the service.

He offered condolences on behalf of President Sheikh Mohamed and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai.

Sheikh Khaled met Akie Abe, the widow of the late leader, and family members to extend his sympathies.

Abe was delivering a speech near a train station in the western city of Nara when he was fatally shot on July 8. It was the first assassination of a sitting or former Japanese prime minister since the 1930s. He was 67.

Hours before the ceremony began, dozens of people carrying bouquets queued at public flower-laying stands at nearby Kudanzaka park.

Abe played a key role in bolstering ties between the UAE and Japan during his tenure, Abu Dhabi Media Office said.

“This included the signing of a large-scale strategic partnership agreement during his visit to the UAE in 2018 to further strengthen co-operation between the two countries and advance strategic partnerships across various fields,” a media office statement said.

Sheikh Khaled was accompanied by Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, and Shehab Ahmed Al Fahim, UAE ambassador to Japan, as well as a number of officials from the Ministry of Foreign Affairs and International Cooperation.

Shinzo Abe state funeral — in pictures

  • Guests stand at the start of the state funeral of former Japanese prime minister Shinzo Abe at the Nippon Budokan in Tokyo. Abe died at the age of 67 after being shot while campaigning in July. AFP
    Guests stand at the start of the state funeral of former Japanese prime minister Shinzo Abe at the Nippon Budokan in Tokyo. Abe died at the age of 67 after being shot while campaigning in July. AFP
  • Abe's widow Akie carries her husband's ashes during the funeral. Protests opposing it have taken place across Japan for the longest-serving leader in its modern history and one of the most divisive. Getty Images
    Abe's widow Akie carries her husband's ashes during the funeral. Protests opposing it have taken place across Japan for the longest-serving leader in its modern history and one of the most divisive. Getty Images
  • Members of an honour guard carry Abe's ashes during his funeral. Abe was delivering a speech near a train station in the western city of Nara when he was shot dead by an assailant on July 8. It was the first assassination of a sitting or former Japanese prime minister since the 1930s. AP
    Members of an honour guard carry Abe's ashes during his funeral. Abe was delivering a speech near a train station in the western city of Nara when he was shot dead by an assailant on July 8. It was the first assassination of a sitting or former Japanese prime minister since the 1930s. AP
  • Sheikh Khaled bin Mohamed, member of the Abu Dhabi Executive Council and chairman of the Abu Dhabi Executive Office, leads the UAE delegation at the funeral. He was accompanied by Dr Sultan Al Jaber, Minister of Industry and Advanced Technology and UAE ambassador to Japan, Shehab Al Fahim, as well as a number of officials from the Ministry of Foreign Affairs and International Co-operation. Photo: Abu Dhabi Government Media Office
    Sheikh Khaled bin Mohamed, member of the Abu Dhabi Executive Council and chairman of the Abu Dhabi Executive Office, leads the UAE delegation at the funeral. He was accompanied by Dr Sultan Al Jaber, Minister of Industry and Advanced Technology and UAE ambassador to Japan, Shehab Al Fahim, as well as a number of officials from the Ministry of Foreign Affairs and International Co-operation. Photo: Abu Dhabi Government Media Office
  • India's Prime Minister Narendra Modi after offering flowers during the funeral. EPA
    India's Prime Minister Narendra Modi after offering flowers during the funeral. EPA
  • US Vice President Kamala Harris is among the foreign dignitaries at the funeral. Reuters
    US Vice President Kamala Harris is among the foreign dignitaries at the funeral. Reuters
  • Japan's Crown Prince Akishino, right, and Crown Princess Kiko pay their respects during Abe's final farewell. EPA
    Japan's Crown Prince Akishino, right, and Crown Princess Kiko pay their respects during Abe's final farewell. EPA
  • Former French president Nicolas Sarkozy arrives for the funeral. Getty Images
    Former French president Nicolas Sarkozy arrives for the funeral. Getty Images
  • Britain's former prime minister Theresa May arrives for the funeral. Getty Images
    Britain's former prime minister Theresa May arrives for the funeral. Getty Images
  • Australia's Prime Minister Anthony Albanese (C) arrives for the funeral. AFP
    Australia's Prime Minister Anthony Albanese (C) arrives for the funeral. AFP
  • Members of Japan's Ground Self-Defence Force take part in a 19-gun salute for the funeral. AFP
    Members of Japan's Ground Self-Defence Force take part in a 19-gun salute for the funeral. AFP
  • Protesters attend a rally outside Japan's parliament building as they demonstrate against the funeral. Opponents of the state-sponsored funeral, which has its roots in pre-war imperial ceremonies, say taxpayers’ money should be spent on more meaningful causes, such as addressing widening economic disparities caused by Abe’s policies. Reuters
    Protesters attend a rally outside Japan's parliament building as they demonstrate against the funeral. Opponents of the state-sponsored funeral, which has its roots in pre-war imperial ceremonies, say taxpayers’ money should be spent on more meaningful causes, such as addressing widening economic disparities caused by Abe’s policies. Reuters
  • People gather outside the National Diet Building to protest against the funeral. Getty Images
    People gather outside the National Diet Building to protest against the funeral. Getty Images
  • A woman holds a placard during a protest against the funeral. Getty Images
    A woman holds a placard during a protest against the funeral. Getty Images
  • People leave flowers and pay their respects to Abe in Tokyo. AFP
    People leave flowers and pay their respects to Abe in Tokyo. AFP
  • The queue to leave flowers at a park near the Nippon Budokan, where Abe's funeral was held. Getty
    The queue to leave flowers at a park near the Nippon Budokan, where Abe's funeral was held. Getty
  • A woman cries during an interview after leaving flowers. AFP
    A woman cries during an interview after leaving flowers. AFP
  • An altar was set up with Abe's picture outside the funeral venue. Reuters
    An altar was set up with Abe's picture outside the funeral venue. Reuters
  • Several current and former heads of state are in Japan for the funeral. Getty
    Several current and former heads of state are in Japan for the funeral. Getty
  • Security is tight at an altar set up for Abe. AFP
    Security is tight at an altar set up for Abe. AFP
  • Police officers stand guard in Tokyo during a protest against the funeral. Reuters
    Police officers stand guard in Tokyo during a protest against the funeral. Reuters
  • People make clear their feelings about the state funeral. Reuters
    People make clear their feelings about the state funeral. Reuters
  • A police officer prepares to close a gate on a road near the funeral venue, Nippon Budokan in Tokyo. Getty
    A police officer prepares to close a gate on a road near the funeral venue, Nippon Budokan in Tokyo. Getty
  • The funeral venue the Nippon Budokan in Tokyo. AP
    The funeral venue the Nippon Budokan in Tokyo. AP
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Scoreline

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West Ham United 1
Hernandez (73')

Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

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

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

25-MAN SQUAD

Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi 
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze 

On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

Updated: September 27, 2022, 11:21 AM