Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, congratulates Mohammed Farah of Algeria after he won the Arab Reading Challenge last October. Christopher Pike / The National
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, congratulates Mohammed Farah of Algeria after he won the Arab Reading Challenge last October. Christopher Pike / The National
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, congratulates Mohammed Farah of Algeria after he won the Arab Reading Challenge last October. Christopher Pike / The National
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, congratulates Mohammed Farah of Algeria after he won the Arab Reading Challenge last October. Christopher Pike / The National

Reading prize put young winner on the write track


  • English
  • Arabic

DUBAI // Mohammed Farah still cannot believe his love of reading was the spark that changed his life.

As winner of last year's Arab Reading Challenge, Mohammed received US$100,000 (Dh367,230) for his tertiary education and $50,000 for his family.

The youngster, who stole the hearts of many people with his poetic greetings and love for the Arabic language, said the win had encouraged him to write short stories and essays.

“The Arab Reading Challenge has opened the door for me to a bigger world of reading and learning,” said the eight-year-old Algerian.

“The books I read are books that I live with night and day.

“I love to read, and I love to write. I have come to love learning because of my mother and father, who always encouraged us.”

When asked about the US$150,000 (Dh550,880) prize he won, he said: “Reading in itself is the reward.”

His father, Abdel Qader Farah, said he and his wife raised their children to enjoy learning and the prize would help them encourage that further.

“The prize has allowed us to be more financially comfortable and give our children more opportunities in education,” said the parent of three.

Mr Qader Farah said his daughter Fatima, 6, was taking part in this year’s competition.

He praised Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, for launching the Arab Reading Challenge.

“Sheikh Mohammed has given children an incentive to learn and read, which is a reward even if you don’t win the competition,” Mr Farah said.

More than 3.5 million pupils from 21 countries took part in last year’s challenge, reading 150 million books.

It is hoped that this year’s challenge will attract double that number.

The annual Arab Reading Challenge was launched by the Vice President and Ruler of Dubai to encourage young people to read Arabic.

In December, the Dubai Customs Library of Customs Training Centre distributed 10,000 books to public areas, schools and universities, to encourage more people to pick up a book and spend more time reading.

The Dubai Reads drive, in partnership with Mohammed bin Rashid Al Maktoum Foundation in the spirit of the Year of -Reading, is also delivering knowledge bags containing four books.

Last year, 148,000 people across 22 Arab nations completed a survey to reveal how often they read, and for how long.

The Arab Reading Index revealed that people in the UAE read for about 51 hours a year – an average of 24 books, compared to 35 hours average in the rest of the region, equating to 16 books.

Lebanon topped the index with 59 hours of reading a year covering 29 books.

Sheikh Mohammed said the challenge “is the UAE’s message to the world that the Arabs’ weapon was and will remain knowledge, education and open-mindedness. We are positive this cultured and tolerant generation can spread hope and build the future.

“The Arab Reading Challenge is proof that we, as Arabs, can work together to achieve a lot. The generation that reads also builds and flourishes.”

For more information, visit arabreadingchallenge.com.

dmoukhallati@thenational.ae

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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Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Company%20profile
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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
MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Indoor cricket in a nutshell

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full