Mana Khalid, right, with a friend on the first day of classes at Mohammed bin Rashid Model School.
Mana Khalid, right, with a friend on the first day of classes at Mohammed bin Rashid Model School.
Mana Khalid, right, with a friend on the first day of classes at Mohammed bin Rashid Model School.
Mana Khalid, right, with a friend on the first day of classes at Mohammed bin Rashid Model School.

The physics whizz with an eye on MIT


  • English
  • Arabic

DUBAI // For Mana Khalid, the first day back at Mohammed bin Rashid Model School yesterday signified the start of "the most important year in his student life". The diligent Grade 12 student who lives in Al Barsha, Dubai, with his family, is hoping to gain a place at the Massachusetts Institute of Technology (MIT) when he graduates.

But he knows he needs to excel in his final year at the all-boys school to get there - even if he did spend two months travelling around the world winning physics awards last year. "If I studied two hours last year, now I have to study for four hours," he said. "I must ask a lot of questions to the teachers, even outside of class. I must decrease the amount of fun time at the malls because this is the most important year of my life.

"I want to be a nuclear engineer, and so I am thinking of MIT," he said during a break between his first lessons yesterday. School was meant to begin last Wednesday, but was delayed by a week as the teaching staff awaited books and educational material from the authorities. The headmaster, Mohammad Hassan, who has led the school for 24 years, says it is in need of 13 more teachers to facilitate its work. "The Ministry of Education should supply them," he said, adding his school does not focus solely on the academic achievements of its pupils but also on developing their character and confidence.

By 7.30am Mana and his 26 classmates were seated in Room One at the school in Al Jafiliya. Mana is a high achiever, having managed to gain a 96 per cent score last year despite missing classes to attend academic competitions overseas. His parents are very supportive, he said, adding that his father "advises me all of the time, even in the hour before I came to school today he was telling me just to do my best."

Yesterday, almost all of the students - including Mana - were wearing national dress, but throughout the day tailors took the measurements of pupils to prepare new uniforms for them. They are expected to be ready in the next week or so. In the cream-painted classroom where Mana and his classmates studied yesterday, they spent the first hour taking turns at a whiteboard in front of the class trying to answer an Arabic grammar quiz, which Mana said was "kind of hard".

At 9am, a breakfast of juice, water, an apple, zaatar and bread was served to the students in white polystyrene cartons. The break signalled a chance for friends from other classes to wander in and greet each other and the teacher following Eid al Fitr. Badir Ali, also in Grade 12, was attending his first day at a new school. He moved here because the school has a good reputation - former students include UAE ministers. And he already had friends at the school.

"It's a big year," he said as he greeted fellow Grade 12 students in Mana's class. "It's the last year, it's an important year. We will work harder than last year. It's very important to pass. My parents have been advising me about its importance for the past three years." Badir wants to go the United Arab Emirates University to study business. "I don't know exactly what I want to do but I know I want to stay in the UAE - it's my country."

Then it was on to English class. During the school holiday, the school has spent Dh120,000 revamping its English language library and its approach to Grade 12 language studies to support students' impending transition to English-language universities. "This year is something different," said Jamal Zebdeh, the school's head of staff and English language. "We have bought storybooks which you can read and then communicate with your teachers [about]. They will ask you about your thoughts on what you have read. There will be various exercises: some test vocabulary, some test grammar and others will ask you to summarise."

Mr Zebdeh then took the class through the outline of a thesis statement and the structure of essays - something he said the students would become accustomed to writing this year as preparation for university life. After another short break, students were asked to give short oral presentations - in English - about their holidays. "We had a great chance to have vacation during Ramadan, so we could read the Quran," Mana told the class. "It was a great holiday but we are nervous because this is the last year. Everybody is talking about it in a bad way but we should not be scared. Just be yourself."

@Email:loatway@thenational.ae

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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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Conservative MPs who have publicly revealed sending letters of no confidence
  1. Steve Baker
  2. Peter Bone
  3. Ben Bradley
  4. Andrew Bridgen
  5. Maria Caulfield​​​​​​​
  6. Simon Clarke 
  7. Philip Davies
  8. Nadine Dorries​​​​​​​
  9. James Duddridge​​​​​​​
  10. Mark Francois 
  11. Chris Green
  12. Adam Holloway
  13. Andrea Jenkyns
  14. Anne-Marie Morris
  15. Sheryll Murray
  16. Jacob Rees-Mogg
  17. Laurence Robertson
  18. Lee Rowley
  19. Henry Smith
  20. Martin Vickers 
  21. John Whittingdale
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Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

W.
Wael Kfoury
(Rotana)

MATCH INFO

Chelsea 3 (Abraham 11', 17', 74')

Luton Town 1 (Clark 30')

Man of the match Abraham (Chelsea)

What is a robo-adviser?

Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

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World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

The specs

The specs: 2019 Audi Q8
Price, base: Dh315,000
Engine: 3.0-litre turbocharged V6
Gearbox: Eight-speed automatic
Power: 340hp @ 3,500rpm
Torque: 500Nm @ 2,250rpm
Fuel economy, combined: 6.7L / 100km
 

Important questions to consider

1. Where on the plane does my pet travel?

There are different types of travel available for pets:

  • Manifest cargo
  • Excess luggage in the hold
  • Excess luggage in the cabin

Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.

 

2. What is the difference between my pet traveling as manifest cargo or as excess luggage?

If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.

If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.

 

3. What happens when my pet arrives in the country they are traveling to?

As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.

If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty. 

If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport. 

 

4. How long does the travel paperwork and other travel preparations take?

This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.

In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.

 

5. What vaccinations does my pet need to travel?

Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.

Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.

Source: Pawsome Pets UAE