• The UAE flag lights up the night sky.
    The UAE flag lights up the night sky.
  • Pictured bottom, left to right, Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, Sheikh Mohamed bin Zayed, who was serving as Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces at the time, and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, attend the official 50th UAE National Day celebrations, at Hatta Dam. All photos: Hamad Al Kaabi / Ministry of Presidential Affairs
    Pictured bottom, left to right, Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, Sheikh Mohamed bin Zayed, who was serving as Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces at the time, and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, attend the official 50th UAE National Day celebrations, at Hatta Dam. All photos: Hamad Al Kaabi / Ministry of Presidential Affairs
  • The official National Day show was a dazzling display of lights and fireworks.
    The official National Day show was a dazzling display of lights and fireworks.
  • Pictured bottom, left to right, Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah, Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah, Sheikh Sultan bin Mohamed Al Qasimi, Crown Prince of Sharjah, and Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman.
    Pictured bottom, left to right, Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah, Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah, Sheikh Sultan bin Mohamed Al Qasimi, Crown Prince of Sharjah, and Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman.
  • Pictured, right to left, Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, Sheikh Mohamed bin Saud Al Qasimi, Crown Prince of Ras Al Khaimah, Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, and Sheikh Rashid bin Saud Al Mualla, Crown Prince of Umm Al Quwain, stand for the UAE National Anthem.
    Pictured, right to left, Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, Sheikh Mohamed bin Saud Al Qasimi, Crown Prince of Ras Al Khaimah, Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, and Sheikh Rashid bin Saud Al Mualla, Crown Prince of Umm Al Quwain, stand for the UAE National Anthem.
  • The light show really came to life.
    The light show really came to life.
  • Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, right, watches the show.
    Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, right, watches the show.
  • Lights brighten the night sky.
    Lights brighten the night sky.
  • Sheikh Hamdan bin Mohammed captures the mood.
    Sheikh Hamdan bin Mohammed captures the mood.
  • Fireworks illuminate the sky.
    Fireworks illuminate the sky.
  • Sheikh Theyab bin Mohamed bin Zayed, Abu Dhabi Executive Council member and chairman of the Abu Dhabi Crown Prince Court, second right.
    Sheikh Theyab bin Mohamed bin Zayed, Abu Dhabi Executive Council member and chairman of the Abu Dhabi Crown Prince Court, second right.
  • Fireworks explode over Hatta.
    Fireworks explode over Hatta.
  • Sheikh Hamed bin Zayed, Abu Dhabi Executive Council member and Sheikh Nahyan Bin Zayed, chairman of the board of trustees for the Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation.
    Sheikh Hamed bin Zayed, Abu Dhabi Executive Council member and Sheikh Nahyan Bin Zayed, chairman of the board of trustees for the Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation.
  • A stunning 3D projection wowed the audience.
    A stunning 3D projection wowed the audience.
  • Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, left, speaks with Sheikh Hamdan bin Mohammed, Crown Prince of Dubai.
    Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, left, speaks with Sheikh Hamdan bin Mohammed, Crown Prince of Dubai.
  • The UAE's past, present and future was celebrated.
    The UAE's past, present and future was celebrated.
  • Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, right, Sheikh Rashid bin Saud bin Rashid Al Mualla, Crown Prince of Umm Al Quwain, second right, and Saqr bin Ghobash Saeed Ghobash, chairman of the UAE Federal National Council.
    Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, right, Sheikh Rashid bin Saud bin Rashid Al Mualla, Crown Prince of Umm Al Quwain, second right, and Saqr bin Ghobash Saeed Ghobash, chairman of the UAE Federal National Council.
  • The central focal point shone a light on the future.
    The central focal point shone a light on the future.
  • Pictured, from right, Sheikh Zayed bin Hamdan bin Zayed, Sheikha Salama bint Khaled bin Mohamed bin Zayed, Sheikha Shamma bint Khaled bin Mohamed bin Zayed and Sheikh Mohamed bin Khaled bin Mohamed bin Zayed.
    Pictured, from right, Sheikh Zayed bin Hamdan bin Zayed, Sheikha Salama bint Khaled bin Mohamed bin Zayed, Sheikha Shamma bint Khaled bin Mohamed bin Zayed and Sheikh Mohamed bin Khaled bin Mohamed bin Zayed.
  • Pictured, from right, Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, and Sheikh Tahnoon bin Mohamed, Ruler's Representative in Al Ain Region.
    Pictured, from right, Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region, and Sheikh Tahnoon bin Mohamed, Ruler's Representative in Al Ain Region.
  • Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, Sheikh Mansour bin Zayed, UAE Deputy Prime Minister and Minister of Presidential Affairs, and Sheikh Saif bin Zayed, UAE Deputy Prime Minister and Minister of Interior.
    Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, Sheikh Mansour bin Zayed, UAE Deputy Prime Minister and Minister of Presidential Affairs, and Sheikh Saif bin Zayed, UAE Deputy Prime Minister and Minister of Interior.
  • The central sculpture displayed images of the UAE.
    The central sculpture displayed images of the UAE.
  • From right, bottom row, Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces, and Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain.
    From right, bottom row, Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces, and Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain.
  • Pictured right, Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation.
    Pictured right, Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation.
  • Sheikh Saif bin Zayed, UAE Deputy Prime Minister and Minister of Interior, right, and Sheikh Issa bin Zayed.
    Sheikh Saif bin Zayed, UAE Deputy Prime Minister and Minister of Interior, right, and Sheikh Issa bin Zayed.
  • Sheikh Mohamed bin Hamad bin Tahnoon, chairman of Abu Dhabi Airport, left, and Sheikh Sultan bin Khalifa, adviser to the UAE President, second left.
    Sheikh Mohamed bin Hamad bin Tahnoon, chairman of Abu Dhabi Airport, left, and Sheikh Sultan bin Khalifa, adviser to the UAE President, second left.
  • Pictured, from right, Sheikh Hazza bin Tahnoon, Undersecretary to the Ruler's Representative in Al Ain Region, Bassam Freiha, Sheikh Theyab bin Mohamed bin Zayed, Abu Dhabi Executive Council member and chairman of the Abu Dhabi Crown Prince Court, Sheikh Zayed bin Hamdan bin Zayed and Sheikha Salama bint Khaled bin Mohamed bin Zayed.
    Pictured, from right, Sheikh Hazza bin Tahnoon, Undersecretary to the Ruler's Representative in Al Ain Region, Bassam Freiha, Sheikh Theyab bin Mohamed bin Zayed, Abu Dhabi Executive Council member and chairman of the Abu Dhabi Crown Prince Court, Sheikh Zayed bin Hamdan bin Zayed and Sheikha Salama bint Khaled bin Mohamed bin Zayed.
  • From right, Sheikh Zayed bin Hamdan bin Zayed, Sheikha Salama bint Khaled bin Mohamed bin Zayed, Sheikh Khaled bin Mohamed bin Zayed, member of Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office, Sheikh Mohamed bin Khaled bin Mohamed bin Zayed, Sheikh Suroor bin Mohamed and Sheikh Nahyan bin Mubarak, UAE Minister of State for Tolerance.
    From right, Sheikh Zayed bin Hamdan bin Zayed, Sheikha Salama bint Khaled bin Mohamed bin Zayed, Sheikh Khaled bin Mohamed bin Zayed, member of Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office, Sheikh Mohamed bin Khaled bin Mohamed bin Zayed, Sheikh Suroor bin Mohamed and Sheikh Nahyan bin Mubarak, UAE Minister of State for Tolerance.

Tickets on sale for UAE's 51st National Day celebrations


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The UAE will mark its 51st National Day in style with 10 days of celebrations in store next month.

The traditional National Day show will be broadcast on TV and online on Friday, December 2, followed by live events at Abu Dhabi National Exhibition Centre from December 3 to 11.

Organisers have not confirmed specific details of the showpiece December 2 event.

Tickets for the nine shows ― which start at 6pm each day ― are available for Dh200 on the official National Day website.

"The show will be open for everyone who calls the UAE home to experience the 51st National Day official public shows for nine consecutive days ... in Abu Dhabi at the Abu Dhabi National Exhibition Centre," a message on the website says.

  • A team of 450 construction workers that helped bring Expo 2020 Dubai to life joined in with the Golden Jubilee celebrations on Thursday morning. Photos by Ruel Pableo for The National
    A team of 450 construction workers that helped bring Expo 2020 Dubai to life joined in with the Golden Jubilee celebrations on Thursday morning. Photos by Ruel Pableo for The National
  • Imtiaz Afsar, right, a construction worker from India, said he was enjoying the celebrations with his 'new Dubai family'.
    Imtiaz Afsar, right, a construction worker from India, said he was enjoying the celebrations with his 'new Dubai family'.
  • Workers enjoyed free cake and cups of badam kheer, a sweet, milky drink.
    Workers enjoyed free cake and cups of badam kheer, a sweet, milky drink.
  • The entrance to the accommodation complex was decorated with UAE flags.
    The entrance to the accommodation complex was decorated with UAE flags.
  • The workers were presented with a giant cake, measuring 1.5 metres.
    The workers were presented with a giant cake, measuring 1.5 metres.
  • Around the site in Jebel Ali workers were seen enjoying their day off.
    Around the site in Jebel Ali workers were seen enjoying their day off.
  • Some workers were also handed small gifts, including stationary and chocolates.
    Some workers were also handed small gifts, including stationary and chocolates.
  • A worker receives a slice of cake.
    A worker receives a slice of cake.
  • The workers enjoyed the morning off duty to celebrate the UAE's 50th anniversary.
    The workers enjoyed the morning off duty to celebrate the UAE's 50th anniversary.

"You can also watch the show live on December 2 on the UAE National Day official website and all local TV channels."

Children under the age of three will be able to attend free of charge.

“This year's ceremony will continue the legacy of bringing the nation and people together in a moment of unity and celebration of the UAE's modern-day pioneers and the creators of the country's collective future,” state news agency Wam said in a statement last week.

Citizens are expected to turn out in force to celebrate the date the Emirates united as one in 1971.

Last year, stunning Golden Jubilee celebrations took centre stage in Hatta before an audience including President Sheikh Mohamed bin Zayed, who was Crown Prince of Abu Dhabi at the time, and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, both of whom could at times be seen recording the spectacle on their mobile phones.

December's festivities will also be momentous for the country.

President Sheikh Mohamed will oversee his first National Day as leader, having been elected in May after the death of Sheikh Khalifa.

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

6 UNDERGROUND

Director: Michael Bay

Stars: Ryan Reynolds, Adria Arjona, Dave Franco

2.5 / 5 stars

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

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

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

Updated: November 09, 2022, 3:14 PM