• Dubai schools will end all distance learning on October 3 - ensuring pupils will return to classrooms across the city. Shruti Jain / The National
    Dubai schools will end all distance learning on October 3 - ensuring pupils will return to classrooms across the city. Shruti Jain / The National
  • At the end of the summer term 2021, just 52% of pupils were in classrooms, with the remainder studying from home. Victor Besa / The National
    At the end of the summer term 2021, just 52% of pupils were in classrooms, with the remainder studying from home. Victor Besa / The National
  • This autumn term, no pupils are required to be vaccinated to return to school and no regular testing is mandatory, the city's education regulator KHDA said. Victor Besa / The National
    This autumn term, no pupils are required to be vaccinated to return to school and no regular testing is mandatory, the city's education regulator KHDA said. Victor Besa / The National
  • Under the new KDHA rules for the autumn term of 2021, social distancing of one metre is recommended, but not mandated. Shruti Jain / The National
    Under the new KDHA rules for the autumn term of 2021, social distancing of one metre is recommended, but not mandated. Shruti Jain / The National
  • Eligible school staff who do not wish to have the vaccine must submit a negative PCR test each week, said the KHDA. Victor Besa / The National
    Eligible school staff who do not wish to have the vaccine must submit a negative PCR test each week, said the KHDA. Victor Besa / The National
  • Officials said 96% of Dubai's private school teachers were now vaccinated, and that 70% of children aged 12 to 17 had received coronavirus shots. Pawan Singh / The National
    Officials said 96% of Dubai's private school teachers were now vaccinated, and that 70% of children aged 12 to 17 had received coronavirus shots. Pawan Singh / The National
  • After-hours extra-curricular classes can now restart. Pawan Singh / The National
    After-hours extra-curricular classes can now restart. Pawan Singh / The National
  • Swimming and sports classes can restart. Pawan Singh / The National
    Swimming and sports classes can restart. Pawan Singh / The National
  • School trips, excursions and camps will now be allowed. Courtesy: GEMS
    School trips, excursions and camps will now be allowed. Courtesy: GEMS

Ramadan 2021: UAE school day reduced to five hours


Anam Rizvi
  • English
  • Arabic

Private schools in Abu Dhabi and Dubai will reduce school hours during the month of Ramadan.

The Knowledge and Human Development Authority, Dubai's private education regulator, said private schools would have to cut their school day to five hours from the usual seven.

Private schools in Abu Dhabi would also have their school hours reduced to five.

Abu Dhabi private schools cannot start the day before 9:30am and must end by 3:30pm.

Private schools in the emirate have received Ramadan timing guidelines from the Abu Dhabi Department of Education and Knowledge (Adek).

"Each school is expected to cover the full content of the core subjects during those hours, and to consult with parents while selecting the appropriate schedule," Adek said.

Mohammed Darwish, chief executive officer of permits and compliance at KHDA, said schools could choose what times they start and end after consulting with their parent communities.

“During Ramadan, the whole school community – including pupils, teachers and parents – will be spending extra time in prayer with their families," Mr Darwish said.

"We ask schools to be mindful of this with regards to the amount of homework and assignments set for pupils.

"Every Ramadan, we practice the virtues of patience, togetherness, compassion and inner strength, and this year we will need to draw on these virtues more than ever.”

Ramadan 2020 in UAE – in pictures

  • A cannon is fired at Sheikh Zayed Grand Mosque, Abu Dhabi, to mark the beginning of iftar in 2020. Victor Besa / The National
    A cannon is fired at Sheikh Zayed Grand Mosque, Abu Dhabi, to mark the beginning of iftar in 2020. Victor Besa / The National
  • A Ramadan decoration at one of the bridges on Sheikh Maktoum bin Rashid Street in Ajman. Pawan Singh / The National
    A Ramadan decoration at one of the bridges on Sheikh Maktoum bin Rashid Street in Ajman. Pawan Singh / The National
  • Hundreds of packets of cooked food provided by Guru Nanak Darbar Sikh temple in Jebel Ali for the needy are distributed by Markaz volunteers before iftar at the Naif area of Deira, Dubai. Pawan Singh / The National
    Hundreds of packets of cooked food provided by Guru Nanak Darbar Sikh temple in Jebel Ali for the needy are distributed by Markaz volunteers before iftar at the Naif area of Deira, Dubai. Pawan Singh / The National
  • Volunteers in Fujairah prepare food to be handed out at iftar. Antonie Robertson / The National
    Volunteers in Fujairah prepare food to be handed out at iftar. Antonie Robertson / The National
  • Ramadan decorations on the Corniche, Abu Dhabi, at sunset. Chris Whiteoak / The National
    Ramadan decorations on the Corniche, Abu Dhabi, at sunset. Chris Whiteoak / The National
  • A cannon is fired to mark the breaking of the Ramadan fast at Qasr Al Hosn, Abu Dhabi's oldest standing building. Victor Besa / The National
    A cannon is fired to mark the breaking of the Ramadan fast at Qasr Al Hosn, Abu Dhabi's oldest standing building. Victor Besa / The National
  • Ramadan decorations on the Corniche, Abu Dhabi. Chris Whiteoak / The National
    Ramadan decorations on the Corniche, Abu Dhabi. Chris Whiteoak / The National
  • A woman checks out a Ramadan promotional stand at Carrefour in Yas Mall, Abu Dhabi. Victor Besa / The National
    A woman checks out a Ramadan promotional stand at Carrefour in Yas Mall, Abu Dhabi. Victor Besa / The National
  • Ramadan lamps for sale at the Dhow Harbour and Al Mina Souq, Abu Dhabi. Victor Besa / The National
    Ramadan lamps for sale at the Dhow Harbour and Al Mina Souq, Abu Dhabi. Victor Besa / The National
  • Ramadan decorations in Abu Dhabi. Chris Whiteoak / The National
    Ramadan decorations in Abu Dhabi. Chris Whiteoak / The National
  • The sun sets behind Al Rustmani Mosque in Jebel Ali, Dubai, on the day before Ramadan. Chris Whiteoak / The National
    The sun sets behind Al Rustmani Mosque in Jebel Ali, Dubai, on the day before Ramadan. Chris Whiteoak / The National
  • Ramadan decoration at one of the bridges on Sheikh Maktoum bin Rashid Street in Ajman. Pawan Singh / The National
    Ramadan decoration at one of the bridges on Sheikh Maktoum bin Rashid Street in Ajman. Pawan Singh / The National
  • Ramadan lights on the Corniche in Abu Dhabi. Victor Besa / The National
    Ramadan lights on the Corniche in Abu Dhabi. Victor Besa / The National
  • Ramadan decorations at the Spinneys in Al Barsha, Dubai. Pawan Singh / The National
    Ramadan decorations at the Spinneys in Al Barsha, Dubai. Pawan Singh / The National
  • A Ramadan date shopper at the Abu Dhabi Dates Market at Mina Zayed. Victor Besa / The National
    A Ramadan date shopper at the Abu Dhabi Dates Market at Mina Zayed. Victor Besa / The National
  • Ramadan decorations inside Al Fateh Plaza at the Dhow Harbour and Al Mina Souq, Abu Dhabi. Victor Besa / The National
    Ramadan decorations inside Al Fateh Plaza at the Dhow Harbour and Al Mina Souq, Abu Dhabi. Victor Besa / The National
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.

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 Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

Elvis
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Baz%20Luhrmann%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Austin%20Butler%2C%20Tom%20Hanks%2C%20Olivia%20DeJonge%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
RESULTS

6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)

6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill

7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby

7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer

8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill

8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass

9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby

Turkish Ladies

Various artists, Sony Music Turkey 

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%3Cp%3EAuthor%3A%20Salha%20Al%20Busaidy%3C%2Fp%3E%0A%3Cp%3EPages%3A%20316%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%20The%20Dreamwork%20Collective%C2%A0%3C%2Fp%3E%0A
The specs: 2018 BMW X2 and X3

Price, as tested: Dh255,150 (X2); Dh383,250 (X3)

Engine: 2.0-litre turbocharged inline four-cylinder (X2); 3.0-litre twin-turbo inline six-cylinder (X3)

Power 192hp @ 5,000rpm (X2); 355hp @ 5,500rpm (X3)

Torque: 280Nm @ 1,350rpm (X2); 500Nm @ 1,520rpm (X3)

Transmission: Seven-speed automatic (X2); Eight-speed automatic (X3)

Fuel consumption, combined: 5.7L / 100km (X2); 8.3L / 100km (X3)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Fight card

1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)

2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)

3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)

4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)

5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)

6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)

7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)

8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)

9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)

10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)

11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)

12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)

How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Major honours

ARSENAL

  • FA Cup - 2005

BARCELONA

  • La Liga - 2013
  • Copa del Rey - 2012
  • Fifa Club World Cup - 2011

CHELSEA

  • Premier League - 2015, 2017
  • FA Cup - 2018
  • League Cup - 2015

SPAIN

  • World Cup - 2010
  • European Championship - 2008, 2012
UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.