• 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.

UAE announces 51st National Day public holidays


  • English
  • Arabic

Employees in the UAE will enjoy a four-day weekend to mark Commemoration Day and the country's 51st National Day.

It will run from Thursday, December 1, through Saturday, December 3, and with Sunday, December 4 being off, employees will be back in the office on Monday, December 5, UAE Media Office said on Twitter.

It is likely both the private and public sectors will enjoy the same number of days off but that has yet to be confirmed by the authorities.

Commemoration Day, earlier called Martyr's Day, is an annual event to remember those who have lost their lives in the line of service.

The day officially falls on November 30, but it has been marked with a public holiday on the following day in recent years, a move that is being repeated this year.

The UAE celebrates National Day to commemorate the formation of the country in 1971.

The holiday marks the day that six emirates bound together to form the UAE, with Ras Al Khaimah joining as the seventh and final emirate the following year.

Sheikh Zayed, the Founding Father, led efforts to unite the emirates and became the first President.

What events are planned for National Day 2022?

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

December's holiday festivities will also be momentous for the country as President Sheikh Mohamed will oversee his first National Day as leader, having been elected in May after the death of Sheikh Khalifa.

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.

This year, Emirates Palace in Abu Dhabi has a full programme of festivities planned for the National Day holiday, starting on November 28.

A fireworks display is set to take place on the hotel's beachfront on the evening of December 2, although times have yet to be confirmed.

The Grand Dome will double as a family-friendly cultural village with themed activities, a falconer and a dates exhibition, and it will host traditional dance performances from 3pm to 6pm.

Elsewhere, those who sign up for the picnic in the Palace Gardens can catch the National Day air show, while the Palace terrace will put on a live Khaleeji concert at 7.30pm on December 1 and 3.

In Dubai, The Pointe on Palm Jumeirah will host not one but two celebratory shows on National Day. At 9pm on December 2, guests can expect a dazzling fireworks show set against the backdrop of the dancing waters of The Palm Fountain.

The two shows will be a treat for the eyes as well as the ears with the fountain set to the tune of Ya Salam Ya Dubai.

In Abu Dhabi, fireworks usually happen on the Corniche and Yas Island, while in Dubai fireworks can be enjoyed at a range of locations, including The Burj Khalifa, Atlantis, The Palm on Palm Jumeirah and Bluewaters Island.

Other emirates will also have fireworks and events planned to celebrate the day.

Last year, stunning Golden Jubilee celebrations took centre stage in Hatta before an audience including President Sheikh Mohamed, 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.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

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COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

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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

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Jiu-jitsu calendar of events for 2017-2018:

August 5:

Round-1 of the President’s Cup in Al Ain.

August 11-13:

Asian Championship in Vietnam.

September 8-9:

Ajman International.

September 16-17

Asian Indoor and Martial Arts Games, Ashgabat.

September 22-24:

IJJF Balkan Junior Open, Montenegro.

September 23-24:

Grand Slam Los Angeles.

September 29:

Round-1 Mother of The Nation Cup.

October 13-14:

Al Ain U18 International.

September 20-21:

Al Ain International.

November 3:

Round-2 Mother of The National Cup.

November 4:

Round-2 President’s Cup.

November 10-12:

Grand Slam Rio de Janeiro.

November 24-26:

World Championship, Columbia.

November 30:

World Beach Championship, Columbia.

December 8-9:

Dubai International.

December 23:

Round-3 President’s Cup, Sharjah.

January 12-13:

Grand Slam Abu Dhabi.

January 26-27:

Fujairah International.

February 3:

Round-4 President’s Cup, Al Dhafra.

February 16-17:

Ras Al Khaimah International.

February 23-24:

The Challenge Championship.

March 10-11:

Grand Slam London.

March 16:

Final Round – Mother of The Nation.

March 17:

Final Round – President’s Cup.

8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding
Bombshell

Director: Jay Roach

Stars: Nicole Kidman, Charlize Theron, Margot Robbie 

Four out of five stars 

Updated: November 28, 2022, 6:12 AM