• 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.

How to watch UAE's 51st National Day show on Friday as first details revealed


  • English
  • Arabic

The UAE's eagerly awaited 51st National Day show on Friday will be broadcast on television and screened at more than 50 venues across the country.

Citizens and residents are being invited to gather together to watch the live stream of the production in grand settings such as Expo City Dubai, Hatta Dam and Qasr Al Hosn.

The stage performance, which starts at 6pm, will be also be shown at locations in Abu Dhabi city, Al Ain and Al Dhafra, including Sheikh Zayed Festival, Liwa Festival, The Founder’s Memorial and Majlis Abu Dhabi.

In Sharjah, viewings will be held at Sharjah National Park, Al Dhaid Fort and Khor Fakkan, while in Ajman it will be shown at Flag Park and Marina Ajman.

A host of cinemas across the UAE, including Novo, VOX, Roxy, Reel, Star and Oscar, will also broadcast the event, which organisers said would be held in Abu Dhabi without confirming the specific location.

The event will not be open to the public but people will subsequently be able to attend live National Day show events held at Abu Dhabi National Exhibition Centre for nine nights from December 3.

An Emirati success story

Organisers have revealed the first details of the show, which will celebrate Emirati pioneers through the years who have blazed a trail for the country's rapid rise since its formation in 1971.

It will centre on the country's rich culture and look at its ambitious plans for the years ahead.

Plans for the show have been in the works since June and have included contributions from nearly 7,000 people drawn from more than 100 countries, including leading engineers, creative minds and technicians.

More than 1,000 school pupils — representing the multi-cultural make-up of the nation — will take part in a children's parade.

Rawdha Al Qubaisi, creative executive producer for the show, said it would be the most significant celebration in the country following the Covid-19 pandemic.

  • A rendering of a planned satellite as part of the Sirb radar satellite constellation. Sirb translates to flock of birds. Photo: UAE Government Media Office
    A rendering of a planned satellite as part of the Sirb radar satellite constellation. Sirb translates to flock of birds. Photo: UAE Government Media Office
  • The Al Amal, or Hope, probe reached Mars orbit on February 9, 2021. Dubai Media Office Twitter account
    The Al Amal, or Hope, probe reached Mars orbit on February 9, 2021. Dubai Media Office Twitter account
  • Hope probe’s first image of Mars. Emirates Mars Mission/EXI 2021
    Hope probe’s first image of Mars. Emirates Mars Mission/EXI 2021
  • The communication nanosatellite, Nayif-1, developed by students from the American University of Sharjah and engineers at the Mohammed bin Rashid Space Centre. Photo: Mohammed bin Rashid Space Centre
    The communication nanosatellite, Nayif-1, developed by students from the American University of Sharjah and engineers at the Mohammed bin Rashid Space Centre. Photo: Mohammed bin Rashid Space Centre
  • Fatma Loota, Deputy project manager of Nayif-1 at the MBRSC who is holding a model of the nanosatellite Nayif-1 in 2015. Photo: Mohammed bin Rashid Space Centre
    Fatma Loota, Deputy project manager of Nayif-1 at the MBRSC who is holding a model of the nanosatellite Nayif-1 in 2015. Photo: Mohammed bin Rashid Space Centre
  • Engineers pose for a photograph with a model of KhalifaSat - the first satellite built entirely by Emirati engineers. The satellite was named after Sheikh Khalifa bin Zayed, Late President of the UAE. Wam
    Engineers pose for a photograph with a model of KhalifaSat - the first satellite built entirely by Emirati engineers. The satellite was named after Sheikh Khalifa bin Zayed, Late President of the UAE. Wam
  • KhalifaSat, the UAE's first domestically built satellite, captured the Sheikh Zayed Grand Mosque in Abu Dhabi in 2021. Photo: KhalifaSat / Mohammed bin Rashid Space Centre
    KhalifaSat, the UAE's first domestically built satellite, captured the Sheikh Zayed Grand Mosque in Abu Dhabi in 2021. Photo: KhalifaSat / Mohammed bin Rashid Space Centre
  • The Mohammed bin Rashid Space Centre is building the MBZSat, expected to be the region's most powerful imaging satellite. It is named after the UAE President Sheikh Mohammed bin Zayed. Dubai Media Office
    The Mohammed bin Rashid Space Centre is building the MBZSat, expected to be the region's most powerful imaging satellite. It is named after the UAE President Sheikh Mohammed bin Zayed. Dubai Media Office
  • An MBRSC engineer works on the MBZSat. Photo: Dubai Media Office
    An MBRSC engineer works on the MBZSat. Photo: Dubai Media Office

The stories of key figures in the fields of marine sciences, environment, agriculture, space, transportation, solar energy and education will be told to help inspire future generations to follow in their path.

The production will reflect Emirati values and customs, with visual elements inspired by Al Sadu, the traditional form of weaving.

Poetry's prominent role in Emirati life will also be explored with new poems waxing lyrical about the UAE's achievements and inspiring stories.

The show will also feature a verse from the anthology of UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan.

Viewers will be serenaded by a fusion of traditional Emirati song and international music.

The Royal Philharmonic Orchestra and Emirati composers will unite to provide a stirring soundtrack.

A military performance will take centre stage, blended with Taghrooda, a Bedouin form of chanted poetry and Al Ayyala, a traditional performance art.

The Emirates Choir will be in full voice throughout, providing songs for scenes and oration for poems.

Audiences across the Emirates can tune in from 5.30pm on the official National Day website.

Keeping the National Day party going

The National Day show will be performed before crowds at Adnec from December 3 to 11.

Organisers have not confirmed if the Friday event will be staged at Adnec.

Tickets for the nine shows ― which start at 6pm each day ― are available for Dh200 via the National Day website. Children under three are free.

Citizens and residents are expected to turn out in force to celebrate the date the Emirates was formed in 1971.

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.

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

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

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

Scores

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

First Person
Richard Flanagan
Chatto & Windus 

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

'Fantastic Beasts: The Secrets of Dumbledore'

Rating: 3/5

Directed by: David Yates

Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20flexible%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20120Hz%2C%20Corning%20Gorilla%20Glass%205%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20MediaTek%20Dimensity%207200%20Pro%2C%204nm%2C%20octa-core%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2014%2C%20Nothing%20OS%202.5%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20main%2C%20f%2F1.88%20%2B%2050MP%20ultra-wide%2C%20f%2F2.2%3B%20OIS%2C%20EIS%2C%20auto-focus%2C%20ultra%20XDR%2C%20night%20mode%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030fps%2C%20full-HD%20%40%2060fps%3B%20slo-mo%20full-HD%20at%20120fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.2%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%205000mAh%3B%2050%25%20in%2030%20mins%20w%2F%2045w%20charger%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%20from%20water%2Fdust%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%2C%20milk%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2a)%2C%20USB-C-to-USB-C%20cable%2C%20pre-applied%20screen%20protector%2C%20SIM%20tray%20ejector%20tool%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh1%2C199%20(8GB%2F128GB)%20%2F%20Dh1%2C399%20(12GB%2F256GB)%3C%2Fp%3E%0A
Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

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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

Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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 

Related

Engine: 5.6-litre V8

Transmission: seven-speed automatic

Power: 400hp

Torque: 560Nm

Price: Dh234,000 - Dh329,000

On sale: now

 

 

Famous left-handers

- Marie Curie

- Jimi Hendrix

- Leonardo Di Vinci

- David Bowie

- Paul McCartney

- Albert Einstein

- Jack the Ripper

- Barack Obama

- Helen Keller

- Joan of Arc

RedCrow Intelligence Company Profile

Started: 2016

Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel 

Based: Ramallah, Palestine

Sector: Technology, Security

# of staff: 13

Investment: $745,000

Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

While you're here
Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Heather, the Totality
Matthew Weiner,
Canongate 

What She Ate: Six Remarkable Women & the Food That Tells Their Stories
Laura Shapiro
Fourth Estate

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The Birkin bag is made by Hermès. 
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.

What are NFTs?

Are non-fungible tokens a currency, asset, or a licensing instrument? Arnab Das, global market strategist EMEA at Invesco, says they are mix of all of three.

You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”

However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.

This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”

This income will depend on future demand and use, which makes NFTs difficult to value. “However, there is a credible use case for many forms of intellectual property, notably art, songs, videos,” Mr Das says.

UAE v Ireland

1st ODI, UAE win by 6 wickets

2nd ODI, January 12

3rd ODI, January 14

4th ODI, January 16

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Three ways to limit your social media use

Clinical psychologist, Dr Saliha Afridi at The Lighthouse Arabia suggests three easy things you can do every day to cut back on the time you spend online.

1. Put the social media app in a folder on the second or third screen of your phone so it has to remain a conscious decision to open, rather than something your fingers gravitate towards without consideration.

2. Schedule a time to use social media instead of consistently throughout the day. I recommend setting aside certain times of the day or week when you upload pictures or share information. 

3. Take a mental snapshot rather than a photo on your phone. Instead of sharing it with your social world, try to absorb the moment, connect with your feeling, experience the moment with all five of your senses. You will have a memory of that moment more vividly and for far longer than if you take a picture of it.

Employment lawyer Meriel Schindler of Withers Worldwide shares her tips on achieving equal pay
 
Do your homework
Make sure that you are being offered a fair salary. There is lots of industry data available, and you can always talk to people who have come out of the organisation. Where I see people coming a cropper is where they haven’t done their homework.
 
Don’t be afraid to negotiate

It’s quite standard to negotiate if you think an offer is on the low side. The job is unlikely to be withdrawn if you ask for money, and if that did happen I’d question whether you want to work for an employer who is so hypersensitive.
 
Know your worth
Women tend to be a bit more reticent to talk about their achievements. In my experience they need to have more confidence in their own abilities – men will big up what they’ve done to get a pay rise, and to compete women need to turn up the volume.
 
Work together
If you suspect men in your organisation are being paid more, look your boss in the eye and say, “I want you to assure me that I’m paid equivalent to my peers”. If you’re not getting a straight answer, talk to your peer group and consider taking direct action to fix inequality.

A timeline of the Historical Dictionary of the Arabic Language
  • 2018: Formal work begins
  • November 2021: First 17 volumes launched 
  • November 2022: Additional 19 volumes released
  • October 2023: Another 31 volumes released
  • November 2024: All 127 volumes completed
The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Updated: December 01, 2022, 8:04 AM