RAS AL KHAIMAH // Aisha Hassan associates Eid with sore feet.
As a child, Eid meant three days of walking over mountains to visit neighbours in far-flung villages.
"But what could we do?" asks Ms Hassan, 74. "It's Eid, and Eid is about family."
Thankfully, she is now driven door-to-door by her grandson.
In her village of Shaiban the streets are so packed with 4x4s it may have been faster to walk.
Even with sleepless nights, long days and paved roads there is hardly enough time for Ms Hassan to see all her relatives.
The first day is dedicated to seeing her immediate family, the second for extended family and the third for any friends she may have missed.
The children who have knocked at the door since Tuesday to collect money - a favourite Eid tradition - follow the same game plan.
While Ms Hassan prepared for Eid by placing her hands and feet in a henna paste, and sewing and cooking, her granddaughters spent thousands at beauty salons and in shopping centres to look their best at the year's biggest family reunion.
Ms Hassan applied incense and three types of perfume at the women's majlis while lamenting the excess of modernity.
"It's all different; Eid is completely changed," she says, waving her cane.
"It's exactly the same," says her cousin Saeed Abdulla, waving his cane back.
"It's the same as before because we are visiting each other."
The two are on either side of Ms Hassan's bedridden brother, in a majlis with portraits of him as a rifle-toting youth.
Ms Hassan spent hours in the women's majlis before she left in the afternoon for another Eid tradition, a visit to Sheikha Mahra, the wife of RAK's late ruler, Sheikh Saqr.
In times gone by, Eid in mountain villages often revolved around the village emir, or leader, who would supply the main meal.
At the house of Dhaya village's late emir, Ahmed Rashed, his six sons have carried on the tradition after his death.
For them, Eid is a continuation of their father's love for Dhaya village, which has grown from 55 houses in 1977 to 100.
"Usually all people living in a village are the same tribe so they are all the same family and, like one family, if there is any event we come together," says Mohamed Al Qaishi, 31.
"In all events, bad or good, we come together in this house. Bad or good, we have each other here."
Fewer people come to Mr Al Qaishi's home since his father died five years ago, but it is still packed and a room full of food is at the ready for any visitors, at any hour over the three days of Eid.
Mr Al Qaishi, the eldest of the six brothers, believes the emir system will end with his father's generation.
"Now people have a house, have all needs - they don't need an emir," he says. "Now people can go and ask the Government for help directly. But people knew my father and if they come here and ask me for help, I want to help them."
Even though fewer gather at his house, people are better connected by roads and BlackBerrys. Today, many will travel to in-laws in other villages but most of Dhaya's young men have stayed put.
Eid traditions have stayed the same. Mr Al Qaishi is confident that even if people eventually move to the city, the village will be preserved.
"Our parents and our cousins, they grew this tradition from inside themselves and we are still continuing it as it came to us," he says. "You cannot change something you have inside.
"You can cut an apple in five pieces or you can bite it like this but it is still the same taste."
azacharias@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
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Results
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THE DRAFT
The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.
Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan
Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe
Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi
Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath
Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh
Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh
Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar
Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel
The Case For Trump
By Victor Davis Hanson
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
THE DETAILS
Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5