• President Sheikh Mohamed walks with his grandchildren at the Sea Palace before Flag Day. Seen with Sheikh Khaled bin Mohamed, member of the Abu Dhabi Executive Council and chairman of the Abu Dhabi Executive Office. Photo: UAE Presidential Court
    President Sheikh Mohamed walks with his grandchildren at the Sea Palace before Flag Day. Seen with Sheikh Khaled bin Mohamed, member of the Abu Dhabi Executive Council and chairman of the Abu Dhabi Executive Office. Photo: UAE Presidential Court
  • Sheikh Khaled bin Mohamed bin Zayed raises the UAE flag at the Abu Dhabi Executive Office in the presence of members of the Abu Dhabi Executive Council, to celebrate UAE Flag Day and honour the nation’s symbol of unity, loyalty and pride. Photo: AD Media Office
    Sheikh Khaled bin Mohamed bin Zayed raises the UAE flag at the Abu Dhabi Executive Office in the presence of members of the Abu Dhabi Executive Council, to celebrate UAE Flag Day and honour the nation’s symbol of unity, loyalty and pride. Photo: AD Media Office
  • The UAE flag is raised at Abu Dhabi Executive Office. Photo: AD Media Office
    The UAE flag is raised at Abu Dhabi Executive Office. Photo: AD Media Office
  • Sheikh Ahmed bin Saeed, chairman and chief executive of Emirates Group, raises the UAE Flag at the group's headquarters. Photo: Emirates
    Sheikh Ahmed bin Saeed, chairman and chief executive of Emirates Group, raises the UAE Flag at the group's headquarters. Photo: Emirates
  • Reem Al Hashimy, Minister of State for International Co-operation, greets schoolchildren at Expo City Dubai on UAE Flag Day. Photo: Expo City Dubai
    Reem Al Hashimy, Minister of State for International Co-operation, greets schoolchildren at Expo City Dubai on UAE Flag Day. Photo: Expo City Dubai
  • Jumeirah International Nursery students take part in the Emirates Group's UAE Flag Day ceremony. Photo: Emirates
    Jumeirah International Nursery students take part in the Emirates Group's UAE Flag Day ceremony. Photo: Emirates
  • Vendors selling flags and other related items in Satwa, Dubai to celebrate flag day. Ruel Pableo / The National
    Vendors selling flags and other related items in Satwa, Dubai to celebrate flag day. Ruel Pableo / The National
  • Commander-in-Chief of Sharjah Police, Maj Gen Saif Al Shamsi, attends the force's Flag Day celebrations.
    Commander-in-Chief of Sharjah Police, Maj Gen Saif Al Shamsi, attends the force's Flag Day celebrations.
  • UAE University celebrates with a flag-raising ceremony attended by Prof Ghaleb Al Hadrami, acting vice chancellor, academic staff and students. Photo: UAE University
    UAE University celebrates with a flag-raising ceremony attended by Prof Ghaleb Al Hadrami, acting vice chancellor, academic staff and students. Photo: UAE University
  • Flags for sale in Satwa, Dubai. Ruel Pableo / The National
    Flags for sale in Satwa, Dubai. Ruel Pableo / The National
  • The flag is raised at Al Ain Zoo at a ceremonyu attended by the zoo's director, Ghanim Al Hajeri, and all staff. Photo: Al Ain Zoo
    The flag is raised at Al Ain Zoo at a ceremonyu attended by the zoo's director, Ghanim Al Hajeri, and all staff. Photo: Al Ain Zoo
  • Youssef Al Abri, undersecretary of the Abu Dhabi Judicial Department, led the department's celebrations. Photo: ADJD
    Youssef Al Abri, undersecretary of the Abu Dhabi Judicial Department, led the department's celebrations. Photo: ADJD
  • Vendors selling flags and other related items in Satwa, Dubai to celebrate flag day. Ruel Pableo / The National
    Vendors selling flags and other related items in Satwa, Dubai to celebrate flag day. Ruel Pableo / The National
  • Abu Dhabi City Municipality celebrates Flag Day.
    Abu Dhabi City Municipality celebrates Flag Day.
  • Vendors sell flags in Satwa, Dubai. Ruel Pableo / The National
    Vendors sell flags in Satwa, Dubai. Ruel Pableo / The National
  • Union Coop celebrates UAE Flag Day 2022
    Union Coop celebrates UAE Flag Day 2022
  • A pupil celebrating the flag day at Raffles World Academy in Dubai. Ruel Pableo / The National
    A pupil celebrating the flag day at Raffles World Academy in Dubai. Ruel Pableo / The National
  • Reem Al Hashimy, Minister of State for International Co-operation, raises the UAE flag at Expo City Dubai. Photo: Expo City Dubai
    Reem Al Hashimy, Minister of State for International Co-operation, raises the UAE flag at Expo City Dubai. Photo: Expo City Dubai
  • Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of the Presidential Court, raises the UAE flag at Abu Dhabi’s Qasr Al Watan. Wam
    Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of the Presidential Court, raises the UAE flag at Abu Dhabi’s Qasr Al Watan. Wam
  • Dubai Police raise the flag. Photo: @DubaiPoliceHQ / Twitter
    Dubai Police raise the flag. Photo: @DubaiPoliceHQ / Twitter
  • Flags on Sheikh Zayed Road in Dubai. Pawan Singh / The National
    Flags on Sheikh Zayed Road in Dubai. Pawan Singh / The National
  • Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
    Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
  • A staff at Adnoc petrol station proudly wears a UAE scarf to celebrate UAE flag day in Khalifa City, Abu Dhabi. Victor Besa / The National
    A staff at Adnoc petrol station proudly wears a UAE scarf to celebrate UAE flag day in Khalifa City, Abu Dhabi. Victor Besa / The National
  • UAE flag raised at at Abu Dhabi’s Qasr Al Watan, in the presidential palace compound. Wam
    UAE flag raised at at Abu Dhabi’s Qasr Al Watan, in the presidential palace compound. Wam
  • Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
    Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
  • The flag-raising ceremony is the attended by Sheikh Salem bin Abdulrahman Al Qasimi, Chairman of the Ruler’s Office, and a number of government figures and employees. Photo: Sharjah National Day Celebrations Committee
    The flag-raising ceremony is the attended by Sheikh Salem bin Abdulrahman Al Qasimi, Chairman of the Ruler’s Office, and a number of government figures and employees. Photo: Sharjah National Day Celebrations Committee
  • Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
    Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
  • Sharjah marked UAE Flag Day with a flag-raising ceremony on The Flag Island. Photo: Sharjah National Day Celebrations Committee
    Sharjah marked UAE Flag Day with a flag-raising ceremony on The Flag Island. Photo: Sharjah National Day Celebrations Committee
  • Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
    Pupils at the Indian High School, Dubai, celebrate UAE Flag Day. Pawan Singh / The National
  • A display of UAE flags on Kite Beach in Dubai. Antonie Robertson / The National
    A display of UAE flags on Kite Beach in Dubai. Antonie Robertson / The National
  • A display of UAE flags on Kite Beach in Dubai. Antonie Robertson / The National
    A display of UAE flags on Kite Beach in Dubai. Antonie Robertson / The National
  • A display of UAE flags on Kite Beach in Dubai. Antonie Robertson / The National
    A display of UAE flags on Kite Beach in Dubai. Antonie Robertson / The National
  • Al Dhafra Club executive management and staff celebrate UAE flag day at the entrance to Hamdan bin Zayed Stadium in Zayed City, Al Dhafra region. Twitter/AlDhafra
    Al Dhafra Club executive management and staff celebrate UAE flag day at the entrance to Hamdan bin Zayed Stadium in Zayed City, Al Dhafra region. Twitter/AlDhafra
  • Dubai Police raise the flag at their headquarters in Deira.
    Dubai Police raise the flag at their headquarters in Deira.
  • Essam Issa Al Humaidan, Dubai attorney general and employees of Dubai Public Prosecution take part in UAE flag day. Photo: DPP
    Essam Issa Al Humaidan, Dubai attorney general and employees of Dubai Public Prosecution take part in UAE flag day. Photo: DPP
  • Members of Al-Nasr Sports Club in Dubai celebrate the flag day.
    Members of Al-Nasr Sports Club in Dubai celebrate the flag day.
  • Dubai Electricity and Water Authority members of staff attend the flag raising ceremony at the headquarters in Umm Hurair.
    Dubai Electricity and Water Authority members of staff attend the flag raising ceremony at the headquarters in Umm Hurair.
  • Federal Authority For Government Human Resources members of staff at the UAE flag day celebrations.
    Federal Authority For Government Human Resources members of staff at the UAE flag day celebrations.
  • Etihad Rail painted a locomotive in the colours of the UAE in honour of flag day. "We raise the flag of the United Arab Emirates, a symbol of sovereignty, unity, and pride. We are proud of our contribution to the advancement of the nation's transport sector," the transport company said on Twitter.
    Etihad Rail painted a locomotive in the colours of the UAE in honour of flag day. "We raise the flag of the United Arab Emirates, a symbol of sovereignty, unity, and pride. We are proud of our contribution to the advancement of the nation's transport sector," the transport company said on Twitter.
  • Abu Dhabi Pension Fund employees participated in the UAE flag day celebration. Photo: Supplied.
    Abu Dhabi Pension Fund employees participated in the UAE flag day celebration. Photo: Supplied.
  • Federal Authority For Government Human Resources celebrates UAE flag day.
    Federal Authority For Government Human Resources celebrates UAE flag day.
  • Dr Abdul Nasser Al Shaali, UAE's ambassador to India, raise the flag at the embassy in New Delhi.
    Dr Abdul Nasser Al Shaali, UAE's ambassador to India, raise the flag at the embassy in New Delhi.
  • Sharjah Consultative Council raises the flag in front of its building in Sharjah
    Sharjah Consultative Council raises the flag in front of its building in Sharjah
  • A man arranges the flags at Raffles World Academy in Dubai. Ruel Pableo for The National
    A man arranges the flags at Raffles World Academy in Dubai. Ruel Pableo for The National
  • Flag outside a coffee shop in Dubai to celebrate flag day. Ruel Pableo for The National
    Flag outside a coffee shop in Dubai to celebrate flag day. Ruel Pableo for The National
  • Flag Day in Dubai. Ruel Pableo for The National
    Flag Day in Dubai. Ruel Pableo for The National

UAE national flag: What do the colours mean?


James Langton
  • English
  • Arabic

The story of the UAE flag is well known, but one always worth retelling.

It was created by Abdullah Mohammed Al Maainah, then just 19, after reading a newspaper article about a contest to design the new nation’s flag.

Mr Al Maainah, who much later would become the UAE ambassador to Chile, only realised he won as he watched the flag being raised for the first time at Mushrif Palace on December 2, 1971.

UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan and Saif Ghobash, the UAE's first Minister of State for Foreign Affairs, look at the first representation of the UAE flag. Courtesy: Hamdan Al Maainah
UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan and Saif Ghobash, the UAE's first Minister of State for Foreign Affairs, look at the first representation of the UAE flag. Courtesy: Hamdan Al Maainah

The flag is celebrated every year on Flag Day, on November 3.

But the full story of flags in the UAE is much older than 50 years. It can be traced back hundreds of years when the sailing dhows of the Arabian Gulf often identified themselves with a red flag, usually in the form of a pennant fluttering from the mast.

How each emirate got its flag before the unification

For British naval ships that increasingly patrolled the Gulf in the early 19th century, though, red flags signalled a potential enemy.

A series of destructive raids by Britain along the coast of the Northern Emirates resulted in a series of enforced treaties, or truces, that effectively gave the British control over the Gulf, and the emirates the name “Trucial States”.

The 1819 General Treaty also established how Arab shipping along the Gulf should identify themselves as non-hostile.

  • Articles 3 and 4 of the General Treaty of 1819, in which Britain enforced the design of flags flown by the so-called Trucial States.
    Articles 3 and 4 of the General Treaty of 1819, in which Britain enforced the design of flags flown by the so-called Trucial States.
  • Recorded in the UK archives in 1958, this is the design for the flag of Abu Dhabi, adopted by the Ruler, Sheikh Shakhbut bin Sultan in 1961
    Recorded in the UK archives in 1958, this is the design for the flag of Abu Dhabi, adopted by the Ruler, Sheikh Shakhbut bin Sultan in 1961
  • The original flag of Umm Al Quwain, a design created in 1961 by the Ruler, Sheikh Ahmad bin Rashid Al Mualla and submitted to the British Government
    The original flag of Umm Al Quwain, a design created in 1961 by the Ruler, Sheikh Ahmad bin Rashid Al Mualla and submitted to the British Government
  • A watercolour drawing of the British frigate HMS Vernon in the Arabian Gulf in January 1833, with a local ship flying the traditional red flag of thee region
    A watercolour drawing of the British frigate HMS Vernon in the Arabian Gulf in January 1833, with a local ship flying the traditional red flag of thee region

“The friendly Arabs shall carry by land and sea a red flag, with or without letters in it, at their option,” it specified.

“This shall be in a border of white, the breadth of the white in the border being equal to the breadth of the red, as represented in the margin (the whole forming the flag known in the British Navy by the title of white pierced red).”

It concluded “this shall be the flag of the friendly Arabs, and they shall use it, and no other”.

In practice, the designs varied between states, from Bahrain to Ras Al Khaimah. Among the seven Trucial States that now form the UAE, five distinct flags emerged, some with the ruler’s personal touch.

Much later, in the 1950s, the British established the Trucial States Council, a consultative body for the rulers of the seven emirates, and which, almost forgotten, was also given a flag that featured a green seven-point star and a white and red design.

These three shades, along with black, are generally known as the Pan Arab colours, and feature on the flags of nine Arab countries, including the UAE.

Here is the complete guide to the flags of the UAE, past and present.

The current UAE flag

The current flag of the UAE, which was adopted on December 2, 1971, with the unification of the Emirates. Ramon Peñas Jr / The National
The current flag of the UAE, which was adopted on December 2, 1971, with the unification of the Emirates. Ramon Peñas Jr / The National

Mr Al Maainah’s design is a green, white and black horizontal tricolour with a vertical red band nearest the flagpole.

To see if it had been chosen, he ran to Mushrif Palace and peeked through the fence as it was raised for the first time on the morning of December 2, 1971.

“There was no wind that day, so I waited until there was a draft to make sure that the flag up there at the pole was mine,” he told The National.

The colours can be interpreted in a number of ways. According to Mr Al Maainah, the black is for the early years of Islam and the first two Caliphates.

Green represented the Caliphate of the Fatimids, who ruled out of Egypt, while Red was the Ottoman flag and represented blood.

Finally, white symbolised the Prophet Mohammed’s first victory, at the Battle of Badr in 624 CE, but also peace.

Other variations of the Pan Arab colours attribute red to the Hashemite dynasty, but also a quote from the 14th century Iraqi poet Safi Al Din Al Hilli: “White are our acts, black our battles, green our fields, and red our swords”.

The first use of these colours was in the flag of the Arab Revolt in 1916. The design is said to have been selected by Hussein bin Ali, the Sharif of Makkah and leader of the revolt.

Arab soldiers carry the flag of the Arab Revolt of 1916-1918 in the Arabian desert.
Arab soldiers carry the flag of the Arab Revolt of 1916-1918 in the Arabian desert.

He is reported to have been presented with a number of alternatives created by a British diplomat, Sir Mark Sykes.

Ironically, Sykes, with the French diplomat François Picot, would that year also draw up the infamous Sykes-Picot Agreement, which created many of the divisions in the Middle East that still exist today.

Abu Dhabi's flag

The original flag of Abu Dhabi. Ramon Peñas Jr / The National
The original flag of Abu Dhabi. Ramon Peñas Jr / The National

The flag of Abu Dhabi is still occasionally seen today. It is red, with a white square in the top corner.

In fact, this is a relatively new version. Until the late 1950s, Abu Dhabi used a plain red flag, at least on land.

In 1958, the then Ruler of Abu Dhabi, Sheikh Shakbut bin Sultan Al Nahyan, announced to Britain that he would be adding a white square “on its upper side corner to take one third of the width and slightly more than one third of the length of the flag”.

It was flown for the first time on February 27, 1958, and was used for state occasions until December 1971, when the UAE flag was adopted.

Dubai and Ajman's flag

The historical flag of Dubai and Ajman. Ramon Peñas Jr / The National
The historical flag of Dubai and Ajman. Ramon Peñas Jr / The National

The flag of Dubai is red, with a white band next to the hoist, as the flag staff is technically known. In the early 1960s, oil companies also agreed to fly the Dubai flag when operating in the emirate. Ajman’s official flag also uses the same design.

Sharjah and Ras Al Khaimah's flag

The historical flag of Sharjah and Ras Al Khaimah. Ramon Peñas Jr / The National
The historical flag of Sharjah and Ras Al Khaimah. Ramon Peñas Jr / The National

The fact Sharjah and Ras Al Khaimah use the same design is also a reflection of their past, with both Emirates ruled by branches of the Al Qasimi family.

The flag is red with a white border, whose width is a quarter of the total and most closely resembles the design proposed by the British in the 1820, perhaps unsurprisingly, since the British military expeditions that led to the signing of the treaty were directed at the Al Qasimis.

Umm Al Quwain's flag

The historical flag of Umm Al Quwain. Ramon Peñas Jr / The National
The historical flag of Umm Al Quwain. Ramon Peñas Jr / The National

The flag of Umm Al Quwain is a design created in 1961 by the ruler, Sheikh Ahmad bin Rashid Al Mualla, who had ruled the Emirate since 1928 and was the oldest leader at the ceremony to create the UAE in 1971.

The flag features a white band next to the hoist, white crescent moon and a five-point star, both symbols of Islam.

According to British diplomatic files, the ruler initially wished a plain red background, but added a white band after it was pointed out the original design might be confused with the flag of Turkey. Its official use was confirmed in May, 1961.

Before that date, Umm Al Quwain had adopted the same design as Dubai and Ajman.

Fujairah's flag

The flag of Fujairah between 1952 and 1975. Ramon Peñas Jr / The National
The flag of Fujairah between 1952 and 1975. Ramon Peñas Jr / The National

Fujairah’s flag reflects its history. At the time of the signing of the General Treaty with Britain in 1819, it was considered part of the Sultanate of Muscat, and adopted the plain red flag used there. Around 1850, it came under Sharjah, and was accepted as an emirate in 1902, although the UK government did not recognise it as a Trucial State until 1952.

The Ruler of Fujairah, Sheikh Mohammed bin Hamad Al Sharqi, at this point replaced the red flag with one that included the name of the emirate in white Arabic letters.

In 1961, Fujairah is understood to have reverted to the old red flag until 1975, when the current ruler, Sheikh Hamad bin Mohammed Al Sharqi, replaced it with the flag of the UAE.

The flag of the Trucial States Council

The Trucial States flag, used prior to the formation of the UAE. Ramon Peñas Jr / The National
The Trucial States flag, used prior to the formation of the UAE. Ramon Peñas Jr / The National

Established in 1952, the Trucial States Council was a consultative body set up by the UK and chaired by the political agent, Britain’s top administrative official who was replaced by an ambassador in 1971.

The council consisted of the rulers of the seven emirates, but lacked funding and met just twice a year. It did, however, have a flag. The design incorporated red stripes at the top and bottom, with white between, and a seven-point green star in the centre, each point presumably to represent an emirate.

The flag is almost identical with that of Lebanon, which features a cedar tree rather than a star, but there is no indication this in anything other than a coincidence.

It does not seem to have been widely used, but badges of the Trucial Oman Scouts, the paramilitary force established by Britain, sometimes use a similar colour scheme, with the crossed khanjar daggers of the regiment instead of a star.

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

SUCCESSION%20SEASON%204%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreated%20by%3A%20%3C%2Fstrong%3EJesse%20Armstrong%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Brian%20Cox%2C%20Jeremy%20Strong%2C%20Kieran%20Culkin%2C%20Sarah%20Snook%2C%20Nicholas%20Braun%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Getting%20there%20
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Ftravel%2F2023%2F01%2F12%2Fwhat-does-it-take-to-be-cabin-crew-at-one-of-the-worlds-best-airlines-in-2023%2F%22%20target%3D%22_self%22%3EEtihad%20Airways%20%3C%2Fa%3Eflies%20daily%20to%20the%20Maldives%20from%20Abu%20Dhabi.%20The%20journey%20takes%20four%20hours%20and%20return%20fares%20start%20from%20Dh3%2C995.%20Opt%20for%20the%203am%20flight%20and%20you%E2%80%99ll%20land%20at%206am%2C%20giving%20you%20the%20entire%20day%20to%20adjust%20to%20island%20time.%20%C2%A0%3C%2Fp%3E%0A%3Cp%3ERound%20trip%20speedboat%20transfers%20to%20the%20resort%20are%20bookable%20via%20Anantara%20and%20cost%20%24265%20per%20person.%20%C2%A0%3C%2Fp%3E%0A
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3Etwo%20permanent%20magnet%20synchronous%20motors%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Etwo-speed%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E625hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E850Nm%3Cbr%3E%3Cstrong%3ERange%3A%20%3C%2Fstrong%3E456km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh737%2C480%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The specs: 2019 Audi A7 Sportback

Price, base: Dh315,000

Engine: 3.0-litre V6

Transmission: Seven-speed automatic

Power: 335hp @ 5,000rpm

Torque: 500Nm @ 1,370rpm

Fuel economy 5.9L / 100km

The specs
Engine: 3.0-litre twin-turbo flat-six

Power: 480hp at 6,500rpm

Torque: 570Nm from 2,300-5,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 10.4L/100km

Price: from Dh547,600

On sale: now 

WHAT IS GRAPHENE?

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were experimenting with sticky tape and graphite, the material used as lead in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But when they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment led to graphene being isolated for the very first time.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. 

How The Debt Panel's advice helped readers in 2019

December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'

JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.

“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”

November 26:  ‘I owe Dh100,000 because my employer has not paid me for a year’

SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue. 

SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."

October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'

MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.

“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December." 

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

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
RACE CARD

6.30pm Maiden (TB) Dh82.500 (Dirt) 1,400m

7.05pm Handicap (TB) Dh87,500 (D) 1,400m

7.40pm Handicap (TB) Dh92,500 (Turf) 2,410m

8.15pm Handicap (TB) Dh105,000 (D) 1,900m

8.50pm UAE 2000 Guineas Trial (TB) Conditions Dh183,650 (D) 1,600m

9.25pm Dubai Trophy (TB) Conditions Dh183,650 (T) 1,200m

10pm Handicap (TB) Dh102,500 (T) 1,400m

Fifa%20World%20Cup%20Qatar%202022%20
%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A
Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

MATCH INFO

Uefa Champions League semi-finals, second leg:

Liverpool (0) v Barcelona (3), Tuesday, 11pm UAE

Game is on BeIN Sports

Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

SPEC%20SHEET
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M2%2C%208-core%20GPU%2C%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.3-inch%20Retina%2C%202560%20x%201600%2C%20227ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%20(2)%2C%203.5mm%20audio%3B%20Touch%20Bar%20with%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2058.2Wh%20lithium-polymer%2C%20up%20to%2020%20hours%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%20720p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20HDR%20with%20Dolby%20Vision%2C%20HDR10%2C%20ProRes%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%20Stereo%20speakers%20with%20HDR%2C%20wide%20stereo%2C%20Spatial%20Audio%20support%2C%20Dolby%20support%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Pro%2C%2067W%20power%20adapter%2C%20USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh5%2C499%3C%2Fp%3E%0A
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

THE SPECS

Engine: 4.4-litre V8

Transmission: eight-speed automatic

Power: 523hp

Torque: 750Nm

Price: Dh469,000

Mubadala World Tennis Championship 2018 schedule

Thursday December 27

Men's quarter-finals

Kevin Anderson v Hyeon Chung 4pm

Dominic Thiem v Karen Khachanov 6pm

Women's exhibition

Serena Williams v Venus Williams 8pm

Friday December 28

5th place play-off 3pm

Men's semi-finals

Rafael Nadal v Anderson/Chung 5pm

Novak Djokovic v Thiem/Khachanov 7pm

Saturday December 29

3rd place play-off 5pm

Men's final 7pm

Sweet%20Tooth
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3EJim%20Mickle%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EChristian%20Convery%2C%20Nonso%20Anozie%2C%20Adeel%20Akhtar%2C%20Stefania%20LaVie%20Owen%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Race card

1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

2pm: Handicap (TB) Dh 84,000 (D) 1,400m

2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m

3pm: Conditions (TB) Dh 100,000 (D) 1.950m

3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m

4pm: Maiden (TB) Dh 60,000 (D) 1,600m

4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
ASHES FIXTURES

1st Test: Brisbane, Nov 23-27 
2nd Test: Adelaide, Dec 2-6
3rd Test: Perth, Dec 14-18
4th Test: Melbourne, Dec 26-30
5th Test: Sydney, Jan 4-8

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

The Scale for Clinical Actionability of Molecular Targets
WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Series info

Test series schedule 1st Test, Abu Dhabi: Sri Lanka won by 21 runs; 2nd Test, Dubai: Play starts at 2pm, Friday-Tuesday

ODI series schedule 1st ODI, Dubai: October 13; 2nd ODI, Abu Dhabi: October 16; 3rd ODI, Abu Dhabi: October 18; 4th ODI, Sharjah: October 20; 5th ODI, Sharjah: October 23

T20 series schedule 1st T20, Abu Dhabi: October 26; 2nd T20, Abu Dhabi: October 27; 3rd T20, Lahore: October 29

Tickets Available at www.q-tickets.com

Stat Fourteen Fourteen of the past 15 Test matches in the UAE have been decided on the final day. Both of the previous two Tests at Dubai International Stadium have been settled in the last session. Pakistan won with less than an hour to go against West Indies last year. Against England in 2015, there were just three balls left.

Key battle - Azhar Ali v Rangana Herath Herath may not quite be as flash as Muttiah Muralitharan, his former spin-twin who ended his career by taking his 800th wicket with his final delivery in Tests. He still has a decent sense of an ending, though. He won the Abu Dhabi match for his side with 11 wickets, the last of which was his 400th in Tests. It was not the first time he has owned Pakistan, either. A quarter of all his Test victims have been Pakistani. If Pakistan are going to avoid a first ever series defeat in the UAE, Azhar, their senior batsman, needs to stand up and show the way to blunt Herath.

Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Match info:

Burnley 0

Manchester United 2
Lukaku (22', 44')

Red card: Marcus Rashford (Man United)

Man of the match: Romelu Lukaku (Manchester United)

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

EXPATS
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Lulu%20Wang%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Nicole%20Kidman%2C%20Sarayu%20Blue%2C%20Ji-young%20Yoo%2C%20Brian%20Tee%2C%20Jack%20Huston%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

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 

How it works

Booklava works on a subscription model. On signing up you receive a free book as part of a 30-day-trial period, after which you pay US$9.99 (Dh36.70) per month to gain access to a library of books and discounts of up to 30 per cent on selected titles. You can cancel your subscription at any time. For more details go to www.booklava.com

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
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Carzaty%2C%20now%20Kavak%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3ECarzaty%20launched%20in%202018%2C%20Kavak%20in%20the%20GCC%20launched%20in%202022%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20140%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Automotive%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ECarzaty%20raised%20%246m%20in%20equity%20and%20%244m%20in%20debt%3B%20Kavak%20plans%20%24130m%20investment%20in%20the%20GCC%3C%2Fp%3E%0A
Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Updated: November 29, 2022, 7:23 AM