ABU DHABI // Shopping centres got in on the Flag Day celebrations by running events for children to teach the significance of the UAE flag.
The Flag City events at Abu Dhabi Mall and Festival City mall in Dubai saw flags being distributed to visitors and storytelling sessions for youngsters.
Ghada Al Mansoori, 23, a third-year student at Higher Colleges of Technology — Abu Dhabi Women’s College, was one of the volunteers helping run the event at Abu Dhabi Mall.
“I can’t even begin to tell you how happy I am today,” she said. “I want to share my happiness with everybody.”
She was involved in storytelling session to the children, in which they learnt the history of the UAE flag, tales about its colours and its value in the minds of citizens and the UAE leaders.
“I’m happy to see many people from different nationalities celebrating Flag Day with us,” said Zainab Al Marzooqi, 41, who painted children’s faces in national colours.
Ghada Abad, 35, a Syrian housewife, was thrilled to see her two daughters Rayan, 6, and Malak, 5, enjoy the activities at the mall.
“They also celebrated Flag Day at school,” she said. “As expatriates, we share the love and pride that Emiratis have for their country. The UAE is our second home, and we feel safe and secure here.”
Her daughters sat down on colourful bean bags, had their photos taken and busied themselves with crayons and colouring sheets.
“Flag Day is an important tradition,” said Reem Saleh, 38, a housewife from Jordan who lived here since she was one year’s old.
“At my daughter’s school, students came dressed in four different colours and formed a human UAE flag. My daughter was so excited to wear her red dress to school today.”
At the Flag City, her younger daughter Tuleen, aged two years and seven months, also had her face painted in the national colours.
Joanna Dela Cruz, 30, a Filipina housewife who has lived in the UAE for 25 years, said she was amazed at the cultural openness of the UAE in recent years.
Her son Noah, 2, sat smiling and enjoyed colouring the UAE flag at Flag City’s arts and crafts section.
Flag Day emphasises the love for the country, the love for the Government, and people coming together to celebrate the unity of the seven emirates.
“Emiratis take pride in their nation and their culture,” Mrs Dela Cruz said.
“I practically grew up here and it feels good to celebrate Flag Day with them. It gives us pride to live here in the UAE.”
rruiz@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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Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
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What is dialysis?
Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.
It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.
There are two kinds of dialysis — haemodialysis and peritoneal.
In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.
In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.
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