• 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
Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

Qosty Byogaani

Starring: Hani Razmzi, Maya Nasir and Hassan Hosny

Four stars

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Fixtures
%3Cp%3E%3Cstrong%3EWednesday%2C%20April%203%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EArsenal%20v%20Luton%20Town%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Aston%20Villa%2C%2011.15pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EThursday%2C%20April%204%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ELiverpool%20v%20Sheffield%20United%2C%2010.30pm%20(UAE)%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

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS

1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Destroyer

Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.

A semen analysis of the father showed abnormal sperm so the couple required IVF.

Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.

A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.

On day three of the process, 14 embryos were biopsied for gender selection.

The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.

Day five of the treatment saw two male embryos transferred to the patient.

The woman recorded a positive pregnancy test two weeks later. 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

MEYDAN CARD

6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m

7.05pm Handicap (TB) $175,000 (Turf) 1,200m

7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m

8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m

8.50pm Handicap (TB) $135,000 (T) 1,600m

9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m

10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m

10.35pm Handicap (TB) $135,000 (T) 1,600m

The National selections:

6.30pm AF Alwajel

7.05pm Ekhtiyaar

7.40pm First View

8.15pm Benbatl

8.50pm Zakouski

9.25pm: Kimbear

10pm: Chasing Dreams

10.35pm: Good Fortune

Australia World Cup squad

Aaron Finch (capt), Usman Khawaja, David Warner, Steve Smith, Shaun Marsh, Glenn Maxwell, Marcus Stoinis, Alex Carey, Pat Cummins, Mitchell Starc, Jhye Richardson, Nathan Coulter-Nile, Jason Behrendorff, Nathan Lyon, Adam Zampa

match info

Southampton 0

Arsenal 2 (Nketiah 20', Willock 87')

Red card: Jack Stephens (Southampton)

Man of the match: Rob Holding (Arsenal)

57%20Seconds
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rusty%20Cundieff%0D%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EJosh%20Hutcherson%2C%20Morgan%20Freeman%2C%20Greg%20Germann%2C%20Lovie%20Simone%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Generation Start-up: Awok company profile

Started: 2013

Founder: Ulugbek Yuldashev

Sector: e-commerce

Size: 600 plus

Stage: still in talks with VCs

Principal Investors: self-financed by founder

Updated: September 27, 2022, 11:21 AM