Afternoon sports activities at Al Mafraq Juvenile Center, located outside of Abu Dhabi in the Baniyas neighborhood.
Afternoon sports activities at Al Mafraq Juvenile Center, located outside of Abu Dhabi in the Baniyas neighborhood.
Afternoon sports activities at Al Mafraq Juvenile Center, located outside of Abu Dhabi in the Baniyas neighborhood.
Afternoon sports activities at Al Mafraq Juvenile Center, located outside of Abu Dhabi in the Baniyas neighborhood.

Bringing boys back from the edge


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  • Arabic

The teenage boys here have almost everything they could want: television, foosball tables, board games, gymnasiums, school every morning, a football field and even good food. They have most everything, in fact, but their freedom - and that is the point. Just on the outskirts of Abu Dhabi, not far from the new Al Wathba Prison, Al Mafraq Juvenile Centre represents a radical departure from most prisons in the Middle East: its focus is on rehabilitation rather than punishment. More important, its apparent success has served as a model for the new Al Wathba prison nearby and, some experts hope, even prisons elsewhere in the region.

"The boys who come here are considered human beings first. We see them as victims, not criminals," says Maj Ibrahim Hassan Mohammed, who has worked at the centre for 10 years. "Our role at this facility is educational. We are not the ones to judge." The centre, which opened in 1996, is a temporary home to some of the region's youngest criminals. Ranging in age from 13 to 19 (although boys as young as eight have spent time here), the inmates have committed crimes including petty theft, driving without a licence, crossing borders illegally and rape.

However, the prisoners here would be considered lucky by just about anybody's standards. Guards here quip it is like a five-star hotel. They are joking, of course, but considering the fact they are talking about a prison, the comparison is hardly an exaggeration. The view may be uninspired - the centre is surrounded by high cement walls topped with barbed wire with nothing but sand and sand-coloured buildings between them - but Al Mafraq offers unheard of facilities, in addition to a school, psychological counselling, a gym and a focus on nurturing.

The boys, guarded 24 hours a day by unthreatening, unarmed police officers, are referred to as "students" by their keepers. Rehabilitation, the police say, is the mission at the facility, not punishment. The guards say the last thing they want to do is turn the boys, 55 per cent of whom are Emirati, into hardened criminals, then release them back into society. The relationship between the guards and the inmates appears positive. They joke with each other and conversations seem open and comfortable.

Maj Mohammed says while the boys are at Al Mafraq, the guards are their family and the relationship between them is a reflection of this. BM, 16, has just finished serving a five-month jail sentence. Still in prison when The National visited the centre, he says prison life does not bother him. "It's like a hotel here; I'm happy, not sad," he says. "We can play sport, watch TV, eat good food. It's prison, yes, but it's OK."

Chubby and friendly, he is wearing ripped jeans, a T-shirt and a baseball cap. He speaks good English. "I'm here because I had sex with my girlfriend," he says, then pauses, waiting for a reaction. "I drove her home late and her father was angry, so he reported me to the police." According to Maj Mohammed, however, the boy is the youngest of four men who raped a girl, 13, who had attempted to run away from home.

The youth court system in Abu Dhabi uses a combination of Sharia and secular law. Rape cases are particularly difficult to prove because the victim must find four witnesses to give evidence. BM is in jail because he confessed to the crime. BM says he liked the girl and she was his girlfriend, although he cannot say how long they had been in a relationship. When asked if the victim was also the girlfriend of the other three men, he drops his head. "OK, I am a bad person, that's why I'm here. But when I grow up, I want to be a good person. I want to be a pilot. I want to go to Canada."

He takes a deep breath and leans back in his hard wooden chair, rubbing his eyes. He says one of the most difficult experiences he has had in prison was the first phone call he made to his parents. His mother cried, he says, which upset him. There are currently 32 boys in the Al Mafraq Juvenile Centre. Each has his own tiny room equipped with a bed, toilet, a desk with the Quran and a small window, through which only a sliver of the sandy courtyard can be seen.

"We must give them their own rooms," Maj Mohammed says. "We don't want them to fight or have sex with each other." The day starts at 7.30am with breakfast and morning prayer. Academic studies commence shortly after and continue until lunch time. The boys study different subjects and are placed in classes according to their skill levels. The teachers agree that the students here are easier to teach than those in regular schools; without distractions, the boys are better able to concentrate. Upon completion of their academic studies, they are awarded certificates that count as credits in the regular school system.

Three o'clock in the afternoon is sport time, the most popular activity of the day. Today, they play football outside. Maj Ali al Bloushi, one of the prison guards, plays with one of the teams. He does not appear to mind their heckling and when he finally scores a goal, the boys run up to him and pat him on the back. Maj Mohammed says most of the boys have been charged with theft. In a country adamant it has no poverty, this theft, he says, is committed "for fun".

"In a typical case, the boys would steal a car, drive it around and then leave it somewhere," he says. "The saddest cases are where the boy comes from a poor family, usually not local, and they are arrested for begging." In many cases, a boy's progress continues to be monitored by the facility's social workers after he has served his time. In cases where the family environment is seen as encouraging criminal behaviour, parents are involved in counselling.

Maj Mohammed, who is educated in social work as well as policing, is passionate about his job and says there is no better feeling than knowing he has played a part in helping a young person to solve their problems. "But I also worry for my own kids," he says. "In here, we're seeing more violent crimes than we did 10 years ago. "If my son is late coming home, I worry. "Crime in the UAE is worse here and in Dubai and it's because of the open markets. People from many countries come here; they bring their habits, their customs. This definitely has an effect on crime.

"But our facility is a good one. The only thing that could make it better is if the guards wore plain clothes instead of this uniform." @Email:jhume@thenational.ae

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

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UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

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Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

First Person
Richard Flanagan
Chatto & Windus 

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

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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EPL's youngest
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What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
Specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%20turbo%204-cylinder%20%2F%202.0%20turbo%204-cylinder%20(S3)%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20148bhp%20%2F%20328bhp%20(S3)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20250Nm%20%2F%20420Nm%20(S3)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20December%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20TBA%0D%3C%2Fp%3E%0A
Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

Our legal consultant

Name: Hassan Mohsen Elhais

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

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