DUBAI // Tributes poured in from throughout the country on Tuesday for the third Emirati soldier to die in Operation Restoring Hope.
Saif Youssef Ahmed Al Falasi, 35, a father of five, was killed in Yemen on Tuesday morning. He was laid to rest last night in Dubai.
The officer was the son and brother of every Emirati, said one of the mourners, Khalifah Omar, from Sharjah. “His death is not in vain. His name will be forever remembered. I pray for him and for his family.”
The officer’s body, wrapped in the flag of his country, had arrived on board a military plane at Al Bateen airport in Abu Dhabi. He was taken to Alia Sultan Lootah Mosque in Dubai, where dozens of people rushed to the car to help in carrying the body inside the mosque.
Emiratis from across the UAE came to the funeral service as a tribute to their compatriot. Sheikh Nahyan bin Mubarak, Minister for Culture, Youth and Community Development, also joined the crowds and family members in prayers.
One mourner, Bakhit Al Katbi, from Sharjah, said: “I didn’t know him, but I came to pray for him and pay my respects.” Emiratis will give their lives to fight for freedom, and to help their Arab brothers, said Mr Al Katbi.
“He is the third hero who died in the line of duty. He brought our nation and his family great pride and honour.”
After the isha prayers, a family member recited the prayers for Al Falasi’s funeral, after which crowds gathered around as the body was taken by car to Al Qusais cemetery for the burial.
Saif Hasan, from Abu Dhabi, one of the dead officer’s military comrades, came to participate in the service. “Saif was known for his kindness and good virtues. May he rest in peace,” he said.
Ali Hussein, 19, from Al Warqa, was in tears as he watched the crowds leaving the mosque and heading for the cemetery.
“His death, and the death of the other two heroes, makes me want to join the Army after I finish my studies,” he said.
Sheikh Abdullah bin Zayed, the Foreign Minister, said on Twitter: “ Saif Al Falasi has sacrificed himself to defend the rights of Arabs, may he rest in peace. My condolences to his family.”
Al Falasi was the second Emirati officer to die in Yemen. Lt Abdul Aziz Sarhan Saleh Al Ka’abi, from Al Ain, was killed while serving as part of the operation late last week.
Last month, non-commissioned officer Hazim Obaid Al Ali, 40, died in Saudi Arabia during training exercises for the conflict. The operation, led by Saudi Arabia, is aimed at restoring to power the internationally recognised government of president Abdrabu Mansur Hadi.
After the announcement of the serviceman’s death, thousands of people took to Twitter to offer their condolences to the UAE and the Falasi family using the Arabic hashtag #Martyr_Emirates_Saif_AlFalasi, which was the top trending tweet in the country.
Photos spread online of him in his uniform and with Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces.
Among those offering their condolences on Twitter was Lt Gen Dhahi Khalfan, Deputy Chief of Police and Public Security in Dubai, who said: “May Saif Al Falasi’s soul rest in peace. Condolences to his parents and relatives. To God we belong, and to God we shall return.”
The General Authority for Islamic Affairs and Endowments also expressed its condolences and its feelings of pride in the UAE leadership and Armed Forces.
Dr Mohammed Mattar Al Kaabi, head of the authority, said: “In these difficult times for Yemen, which are a source of concern to our nations and societies, the General Authority for Islamic Affairs and Endowments confirms its steadfast commitment to religious precepts and the values associated with martyrdom and the elevated standing of martyrs before Allah and in the memory of the nation and future generations.”
Hessa Abdullah, mother of the Emirati police officer First Lt Tariq Al Shehi, who was killed in an attack in Bahrain in May of last year, wrote a moving letter to Al Falasi's mother.
“I don’t know if I should congratulate you or comfort you. If our hearts and souls cried, it is for honour and pride in our martyrs,” she wrote, according to the Arabic news website 24.ae.
tzriqat@thenational.ae
* The story has been amended since it was first published.
RESULT
Australia 3 (0) Honduras 1 (0)
Australia: Jedinak (53', 72' pen, 85' pen)
Honduras: Elis (90 4)
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MATCH INFO
Manchester City 2 (Mahrez 04', Ake 84')
Leicester City 5 (Vardy 37' pen, 54', 58' pen, Maddison 77', Tielemans 88' pen)
Man of the match: Jamie Vardy (Leicester City)
ICC Intercontinental Cup
UAE squad Rohan Mustafa (captain), Chirag Suri, Shaiman Anwar, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Saqlain Haider, Ahmed Raza, Mohammed Naveed, Imran Haider, Qadeer Ahmed, Mohammed Boota, Amir Hayat, Ashfaq Ahmed
Fixtures Nov 29-Dec 2
UAE v Afghanistan, Zayed Cricket Stadium, Abu Dhabi
Hong Kong v Papua New Guinea, Sharjah Cricket Stadium
Ireland v Scotland, Dubai International Stadium
Namibia v Netherlands, ICC Academy, Dubai
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MATCH DETAILS
Manchester United 3
Greenwood (21), Martial (33), Rashford (49)
Partizan Belgrade 0
Match info
Champions League quarter-final, first leg
Liverpool v Porto, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
INDIA SQUADS
India squad for third Test against Sri Lanka
Virat Kohli (capt), Murali Vijay, Lokesh Rahul, Shikhar Dhawan, Cheteshwar Pujara, Ajinkya Rahane, Rohit Sharma, Wriddhiman Saha, Ravichandran Ashwin, Ravindra Jadeja, Kuldeep Yadav, Mohammed Shami, Umesh Yadav, Ishant Sharma, Vijay Shankar
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Rohit Sharma (capt), Shikhar Dhawan, Ajinkya Rahane, Shreyas Iyer, Manish Pandey, Kedar Jadhav, Dinesh Karthik, Mahendra Singh Dhoni, Hardik Pandya, Axar Patel, Kuldeep Yadav, Yuzvendra Chahal, Jasprit Bumrah, Bhuvneshwar Kumar, Siddarth Kaul
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Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
GIANT REVIEW
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Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
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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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