• United Arab Emirates University in Al Ain has a strong standing in research and offers one of the country's main medicine degrees. Randi Sokoloff / The National
    United Arab Emirates University in Al Ain has a strong standing in research and offers one of the country's main medicine degrees. Randi Sokoloff / The National
  • Khalifa University has rapidly climbed the global rankings in recent years but was knocked off the UAE top spot this year by UAEU. It boasts a nuclear engineering school staffed by top nuclear scientists, many of them from South Korea. Chris Whiteoak / The National
    Khalifa University has rapidly climbed the global rankings in recent years but was knocked off the UAE top spot this year by UAEU. It boasts a nuclear engineering school staffed by top nuclear scientists, many of them from South Korea. Chris Whiteoak / The National
  • With its its striking architecture, American University of Sharjah offers about two dozen major degrees including humanities, engineering and business to about 5,000 students. It often scores strongly in global rankings and is particularly popular with Arab expat students. Alamy Photo
    With its its striking architecture, American University of Sharjah offers about two dozen major degrees including humanities, engineering and business to about 5,000 students. It often scores strongly in global rankings and is particularly popular with Arab expat students. Alamy Photo
  • University of Sharjah was established in 1997 and is one of the country's largest, with about 14,000 students enroled. It also has campuses in the town of Dhaid and in Kalba, in Sharjah's east coast enclave. Wikicommons
    University of Sharjah was established in 1997 and is one of the country's largest, with about 14,000 students enroled. It also has campuses in the town of Dhaid and in Kalba, in Sharjah's east coast enclave. Wikicommons

Education

UAE President orders establishment of new university for humanities

Mohamed bin Zayed University for Humanities will offer programmes in social studies, humanities and philosophy

The National

November 17, 2020

  • English
  • Arabic

President Sheikh Khalifa on Monday issued a law to set up the Mohamed bin Zayed University for Humanities.

The university will offer bachelor's, master's and doctoral degrees in social studies, humanities and philosophy.

It will have cultural and academic ties and student exchange programmes with local and international institutes, state news agency Wam reported.

The university will also sponsor academic research and training programmes for graduates.

Public seminars, conferences and training courses will be organised to support innovation and entrepreneurship in the country.

A board of trustees will approve and oversee the university’s general policy and plans.

These will be evaluated against the foundation goals. The trustees will also approve the budget, programmes, curricula and educational and training programmes.

They will also set up endowment funds.

On Monday, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, issued a resolution to establish the university's board, chaired by Dr Hamdan Al Mazrouei.

Other board members include Vice Chair Sara Musallam, who is also chairwoman of Abu Dhabi Department of Education Knowledge, and Maryam AlMheiri, vice chairwoman of TwoFour54, among others.

"We aim to make MBZUH a leader in humanities and an embodiment of distinction and brilliance to be deserving of the name it carries - Sheikh Mohamed bin Zayed," said Dr Al Mazrouei.

He said the establishment of the university was a reflection of the emirate's vision for education to advance knowledge and academic progress, especially in the fields of philosophy and ethics.

A director will also be appointed to run the university and be responsible for academic, financial and administrative affairs.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
On Women's Day
What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

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Cast: Tom Hardy, Michelle Williams, Riz Ahmed

Rating: 1.5/5

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France
ALRAWABI%20SCHOOL%20FOR%20GIRLS
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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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Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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