Sheikha Bodour bint Sultan Al Qasimi has been named president of the American University of Sharjah.
She was appointed by Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, to be his successor in the role.
Sheikha Bodour will also serve as chairwoman of the university's board of trustees, state news agency Wam reported.
Sheikh Dr Sultan said he was standing down after more than 25 years of service in the position to allow a "new generation" to lead the university.
The decision was made following a federal decree issued by the Sharjah Ruler.
“I have chosen to appoint Sheikha Bodour bint Sultan Al Qasimi because of her knowledge and competence in work to be the president of the American University of Sharjah, and I will not be far from her, not only from her, but from the American University of Sharjah as well,” Sheikh Dr Sultan said, in quotes carried by Wam.
It is the latest achievement in a distinguished career for the Sharjah royal.
In 2020, she became the first woman in the Arab world to be appointed President of the International Publishers Association.
She founded the Emirates Publishers Association in 2009, which gained full membership of IPA three years later.
The Sharjah Ruler established the American University of Sharjah in 1997. The institution offers a wide variety of degrees across fields such as the arts and sciences, business administration, architecture and design and engineering.
It serves more than 5,000 students from 86 countries. The best-represented country is the UAE, followed by Egypt and then India and Jordan, in third place.
Among its prominent former students is Sarah Al Amiri, a computer science graduate who led the UAE's space agency during historic missions and now acts as Minister of State for Public Education and Future Technology. Ms Al Amiri was formerly the Minister of State for Advanced Sciences.
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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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Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
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Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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