• Early voting for the Federal National Council in Abu Dhabi. Khushnum Bhandari / The National
    Early voting for the Federal National Council in Abu Dhabi. Khushnum Bhandari / The National
  • Face recognition technology set up before voters enter the voting area in Abu Dhabi. Khushnum Bhandari / The National
    Face recognition technology set up before voters enter the voting area in Abu Dhabi. Khushnum Bhandari / The National
  • Voters before entering the voting area in Abu Dhabi. Khushnum Bhandari / The National
    Voters before entering the voting area in Abu Dhabi. Khushnum Bhandari / The National
  • Early voters cast their ballots for the Federal National Council in Abu Dhabi. Khushnum Bhandari / The National
    Early voters cast their ballots for the Federal National Council in Abu Dhabi. Khushnum Bhandari / The National
  • Voters at the Sharjah polling station on Wednesday, during the Federal National Council elections. Antonie Robertson / The National
    Voters at the Sharjah polling station on Wednesday, during the Federal National Council elections. Antonie Robertson / The National
  • Electronic voting in the UAE's Federal National Council elections began at selected centres on October 4, ahead of main voting on October 7. Antonie Robertson / The National
    Electronic voting in the UAE's Federal National Council elections began at selected centres on October 4, ahead of main voting on October 7. Antonie Robertson / The National
  • Early voting opened at nine election centres across the emirates to allow senior citizens, disabled people and those unable to vote on Saturday, to cast their ballots. Antonie Robertson / The National
    Early voting opened at nine election centres across the emirates to allow senior citizens, disabled people and those unable to vote on Saturday, to cast their ballots. Antonie Robertson / The National
  • Issa Saif bin Handal, chairman of the Sharjah Committee of the 2023 Federal National Council, at the Sharjah polling station. Antonie Robertson / The National
    Issa Saif bin Handal, chairman of the Sharjah Committee of the 2023 Federal National Council, at the Sharjah polling station. Antonie Robertson / The National
  • Emiratis unable to vote in person on October 7 can use the remote voting system, or the electronic voting system at selected election centres across the country. Antonie Robertson / The National
    Emiratis unable to vote in person on October 7 can use the remote voting system, or the electronic voting system at selected election centres across the country. Antonie Robertson / The National
  • There are 309 candidates vying for 20 seats on the Federal National Council. Antonie Robertson / The National
    There are 309 candidates vying for 20 seats on the Federal National Council. Antonie Robertson / The National
  • This year 398,879 people are eligible to vote, an increase of 18.1 per cent from 2019. Antonie Robertson / The National
    This year 398,879 people are eligible to vote, an increase of 18.1 per cent from 2019. Antonie Robertson / The National
  • Voter Rashid Mohammed at Sharjah polling station. Antonie Robertson / The National
    Voter Rashid Mohammed at Sharjah polling station. Antonie Robertson / The National
  • Ibraheem Saeed cast his vote at Dubai World Trade Centre. Ali Al Shouk / The National
    Ibraheem Saeed cast his vote at Dubai World Trade Centre. Ali Al Shouk / The National
  • Early voter Ahmed Al Qasim at Dubai World Trade Centre. Ali Al Shouk / The National
    Early voter Ahmed Al Qasim at Dubai World Trade Centre. Ali Al Shouk / The National
  • Voting booths at Dubai World Trade Centre. Ali Al Shouk / The National
    Voting booths at Dubai World Trade Centre. Ali Al Shouk / The National
  • Early voter Khalifa Al Felasi cast his ballot in Dubai. Ali Al Shouk / The National
    Early voter Khalifa Al Felasi cast his ballot in Dubai. Ali Al Shouk / The National
  • Fatma Al Marri also voted at Dubai World Trade Centre. Ali Al Shouk / The National
    Fatma Al Marri also voted at Dubai World Trade Centre. Ali Al Shouk / The National

Increased awareness among early FNC election voters in Dubai and Sharjah


  • English
  • Arabic

Hundreds of Emiratis turned out at polling stations in Dubai and Sharjah on Wednesday to cast their votes in the Federal National Council elections.

Early voting opened at nine election centres in all emirates to allow senior citizens, disabled persons and those who are unable to vote on Federal National Council election day on Saturday, to cast their ballots.

The same centres will be open again on Thursday, from 9am to 6pm, before all 24 centres open for voting on Saturday from 8am to 8pm, when most Emiratis will vote.

Remote voting, introduced for the first time this year will be open until 8pm, October 7,

This year I noticed people searching for the candidates’ agenda and what they will offer
Khalifa Al Felasi

There are 398,879 people eligible to vote in this year's election, an 18.1 per cent increase from 2019.

Among the early voters was Ibraheem Saeed, 67, who is blind and arrived at the voting centre at Dubai World Trade Centre with the help of friends.

“I insisted on coming in person to practise my right,” Mr Saeed told The National.

"I’m grateful for the opportunity to contribute to my nation’s future."

A first-time voter in the FNC elections, Mr Saeed said his decision was informed by the candidates' programmes.

“I searched in the candidates’ programmes and came here to pick the best one who can represent me and serve our needs.”

Khalifa Al Felasi, 48, said he noticed an increased voter awareness this year.

“Usually, Emiratis used to vote for their friends and relatives. This year I noticed people searching for the candidates’ agenda and what they will offer,” Mr Al Felasi said.

Voters in Sharjah cast their ballots in the Federal National Council elections at the Sharjah polling station. Antonie Robertson / The National
Voters in Sharjah cast their ballots in the Federal National Council elections at the Sharjah polling station. Antonie Robertson / The National

As a regular voter, he appreciated the technological advances, such as remote voting.

“It's a very important step as people can vote using their mobile phone,” he said.

Rashid Mohammed, 29, a public department employee in Sharjah, told The National that he analysed all the candidates before casting his vote.

“I voted for the candidate who I hope is best equipped to represent the community and effectively channel their voices,” he said.

Mr Rashid praised the "nobody" option on the ballot. “It's a practical choice for uncertain voters.”

Fatma Al Marri, who praised the organisation of the vote in Dubai, said she was there to cast a vote for her daughter, who is a candidate in the election.

“It is a national duty and for the benefit of our country. Everyone should participate in the elections,” she told The National.

Ahmed Al Qasim, 67, echoed similar sentiments and said the FNC has an important role to play in the UAE's future.

“It’s an honour to be able to participate in the election. This is a historic moment and I want to have a say in the decisions that will impact our country’s future,” Mr Al Qasim said.

Smooth operations

Essa Al Mutaiwei, chairman of Dubai Committee for the 2023 FNC Elections, reported smooth operations with 33 electronic voting booths at the World Trade Centre in Dubai.

“Our job is to ease the process for voters. We call upon them to actively participate to choose their candidates,” he said.

Counsellor Issa bin Handal, chairman of Sharjah Committee for the 2023 FNC Elections, was pleased with the impressive turnout.

“We urge eligible voters to take part in this significant national process,” he said.

He said the process was very smooth with 29 electronic voting booths, including one dedicated to disabled voters, and a large number of volunteers on hand to help.

With 309 candidates to choose from, including 128 women and 36 candidates aged between 25 and 36, this year's FNC elections are drawing broad interest.

Only Emiratis whose names are on the Electoral College List have the right to vote.

The FNC, the UAE's consultative parliament, plays a pivotal role in shaping policies, fostering dialogue and ensuring the representation of Emirati voices at national level.

Comprising 40 members – 20 elected representatives and 20 who are appointed – the FNC provides a platform for discussion, debate and decision-making on matters of national importance.

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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THE SPECS

Engine: 6.75-litre twin-turbocharged V12 petrol engine 

Power: 420kW

Torque: 780Nm

Transmission: 8-speed automatic

Price: From Dh1,350,000

On sale: Available for preorder now

FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches 
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place play-off

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%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3ELong-range%20dual%20motor%20with%20400V%20battery%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E360kW%20%2F%20483bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E840Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%3Cbr%3E%3Cstrong%3EMax%20touring%20range%3A%3C%2Fstrong%3E%20628km%3Cbr%3E%3Cstrong%3E0-100km%2Fh%3A%3C%2Fstrong%3E%204.7sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20210kph%20%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh360%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ESeptember%3Cbr%3E%3C%2Fp%3E%0A
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

The specs

Engine: 3.0-litre flat-six twin-turbocharged

Transmission: eight-speed PDK automatic

Power: 445bhp

Torque: 530Nm

Price: Dh474,600

On Sale: Now

 

 

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

UAE currency: the story behind the money in your pockets
The specs: 2018 Audi R8 V10 RWS

Price: base / as tested: From Dh632,225

Engine: 5.2-litre V10

Gearbox: Seven-speed automatic

Power: 540hp @ 8,250rpm

Torque: 540Nm @ 6,500rpm

Fuel economy, combined: 12.4L / 100km

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
The Greatest Royal Rumble card as it stands

The Greatest Royal Rumble card as it stands

50-man Royal Rumble - names entered so far include Braun Strowman, Daniel Bryan, Kurt Angle, Big Show, Kane, Chris Jericho, The New Day and Elias

Universal Championship Brock Lesnar (champion) v Roman Reigns in a steel cage match

WWE World Heavyweight ChampionshipAJ Styles (champion) v Shinsuke Nakamura

Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe

United States Championship Jeff Hardy (champion) v Jinder Mahal

SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos

Raw Tag Team Championship (currently vacant) Cesaro and Sheamus v Matt Hardy and Bray Wyatt

Casket match The Undertaker v Chris Jericho

Singles match John Cena v Triple H

Cruiserweight Championship Cedric Alexander v tba

if you go

The flights

Emirates offer flights to Buenos Aires from Dubai, via Rio De Janeiro from around Dh6,300. emirates.com

Seeing the games

Tangol sell experiences across South America and generally have good access to tickets for most of the big teams in Buenos Aires: Boca Juniors, River Plate, and Independiente. Prices from Dh550 and include pick up and drop off from your hotel in the city. tangol.com

 

Staying there

Tangol will pick up tourists from any hotel in Buenos Aires, but after the intensity of the game, the Faena makes for tranquil, upmarket accommodation. Doubles from Dh1,110. faena.com

 

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The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms. 

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The biog

Age: 35

Inspiration: Wife and kids 

Favourite book: Changes all the time but my new favourite is Thinking, Fast and Slow  by Daniel Kahneman

Best Travel Destination: Bora Bora , French Polynesia 

Favourite run: Jabel Hafeet, I also enjoy running the 30km loop in Al Wathba cycling track

The biog

Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball

Updated: October 05, 2023, 1:27 PM