• Paragliders perform during the UAE 45th National Day celebration held at the corniche in Fujairah. Pawan Singh / The National
    Paragliders perform during the UAE 45th National Day celebration held at the corniche in Fujairah. Pawan Singh / The National
  • Armed Forces Honour Guard stand to attention for the national anthem during a flag raising ceremony in celebration of National Day, at the Breakwater in Abu Dhabi. Mohamed Al Suwaidi / Crown Prince Court - Abu Dhabi
    Armed Forces Honour Guard stand to attention for the national anthem during a flag raising ceremony in celebration of National Day, at the Breakwater in Abu Dhabi. Mohamed Al Suwaidi / Crown Prince Court - Abu Dhabi
  • Sheikh Sultan bin Mohammed, Crown Prince of Sharjah, right, Sheikh Mohammed bin Hamad, Crown Prince of Fujairah, second right, Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, third right, Sheikh Rashid bin Saud, Crown Prince of Umm Al Quwain, fourth right, Sheikh Ammar bin Humaid, Crown Prince of Ajman, left, Sheikh Mohammed bin Saud, Crown Prince and Deputy Ruler of Ras Al Khaimah, second left, and Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, third left, Crown Princes and dignitaries attend a flag raising ceremony in celebration of the UAE’s 45th National Day, at the Breakwater in Abu Dhabi. Mohamed Al Suwaidi / Crown Prince Court - Abu Dhabi
    Sheikh Sultan bin Mohammed, Crown Prince of Sharjah, right, Sheikh Mohammed bin Hamad, Crown Prince of Fujairah, second right, Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, third right, Sheikh Rashid bin Saud, Crown Prince of Umm Al Quwain, fourth right, Sheikh Ammar bin Humaid, Crown Prince of Ajman, left, Sheikh Mohammed bin Saud, Crown Prince and Deputy Ruler of Ras Al Khaimah, second left, and Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, third left, Crown Princes and dignitaries attend a flag raising ceremony in celebration of the UAE’s 45th National Day, at the Breakwater in Abu Dhabi. Mohamed Al Suwaidi / Crown Prince Court - Abu Dhabi
  • Abdul Rahman, 10, celebrates National Day at City Walk. Reem Mohammed / The National
    Abdul Rahman, 10, celebrates National Day at City Walk. Reem Mohammed / The National
  • Khawla, 8, Mariam, 11, and Abdul Rahman, 10, at City Walk Dubai during UAE National Day. Reem Mohammed / The National
    Khawla, 8, Mariam, 11, and Abdul Rahman, 10, at City Walk Dubai during UAE National Day. Reem Mohammed / The National
  • City Walk Dubai during UAE National Day. Reem Mohammed / The National
    City Walk Dubai during UAE National Day. Reem Mohammed / The National
  • Bikers take a break during the midway point on their Abu Dhabi to RAK ride to celebrate National Day. Duncan Chard for the National
    Bikers take a break during the midway point on their Abu Dhabi to RAK ride to celebrate National Day. Duncan Chard for the National
  • Bikers take a break during the midway point on their Abu Dhabi to RAK ride to celebrate National Day. Duncan Chard for the National
    Bikers take a break during the midway point on their Abu Dhabi to RAK ride to celebrate National Day. Duncan Chard for the National
  • Bikers take a break during the midway point on their Abu Dhabi to RAK ride to celebrate National Day. Duncan Chard for the National
    Bikers take a break during the midway point on their Abu Dhabi to RAK ride to celebrate National Day. Duncan Chard for the National
  • Artists from Vietnam perform during the UAE 45th National Day celebration held at Ministry of Culture and Knowledge Development Centre in Fujairah. Pawan Singh / The National
    Artists from Vietnam perform during the UAE 45th National Day celebration held at Ministry of Culture and Knowledge Development Centre in Fujairah. Pawan Singh / The National
  • Artists from Vietnam perform during the UAE 45th National Day celebration held at Ministry of Culture and Knowledge Development Centre in Fujairah. Pawan Singh / The National
    Artists from Vietnam perform during the UAE 45th National Day celebration held at Ministry of Culture and Knowledge Development Centre in Fujairah. Pawan Singh / The National
  • A resident helps construct a mosaic at the 45th National Day event on Yas Island Marina. Mona Al Marzooqi/ The National
    A resident helps construct a mosaic at the 45th National Day event on Yas Island Marina. Mona Al Marzooqi/ The National
  • The Nya & Groovebusters band performs at the National Day event on Yas Island. Mona Al Marzooqi/ The National
    The Nya & Groovebusters band performs at the National Day event on Yas Island. Mona Al Marzooqi/ The National
  • Families gathered to celebrate 45 years of the UAE at a National Day event at Yas Marina Circuit. Mona Al Marzooqi/ The National
    Families gathered to celebrate 45 years of the UAE at a National Day event at Yas Marina Circuit. Mona Al Marzooqi/ The National
  • The UAE celebrates 45 years on Friday, December 2. Mona Al Marzooqi/ The National
    The UAE celebrates 45 years on Friday, December 2. Mona Al Marzooqi/ The National
  • National Day celebrations in Abu Dhabi. Mona Al Marzooqi/ The National
    National Day celebrations in Abu Dhabi. Mona Al Marzooqi/ The National
  • People watching the drift show in Abu Dhabi as part of National Day celebrations. Mona Al Marzooqi/ The National
    People watching the drift show in Abu Dhabi as part of National Day celebrations. Mona Al Marzooqi/ The National
  • At the Corniche family park in Abu Dhabi, families, friends and youngsters gathered during 45th National Day celebrations. Vidhyaa for The National
    At the Corniche family park in Abu Dhabi, families, friends and youngsters gathered during 45th National Day celebrations. Vidhyaa for The National
  • Yola Dance at The Promenade on Al Maryah Island as part of National Day celebrations. Vidhyaa for The National
    Yola Dance at The Promenade on Al Maryah Island as part of National Day celebrations. Vidhyaa for The National
  • Celebrations on Al Maryah Island, Abu Dhabi. Vidhyaa for The National
    Celebrations on Al Maryah Island, Abu Dhabi. Vidhyaa for The National

National Day holiday announced for private sector


  • English
  • Arabic

The UAE's private sector workers will be granted three days of public holiday to mark Commemoration Day and the country's landmark 50th National Day.

Employees will enjoy a break from Wednesday, December 1, to Friday, December 3.

The December 1 public holiday is in recognition of Commemoration Day, which remembers those who lost their lives serving their country.

Two further days of leave will be granted to allow citizens and residents to share in the UAE's grand 50th birthday celebrations.

The public holiday was confirmed by the Ministry of Human Resources and Emiratisation.

Earlier, the Federal Authority for Government Human Resources confirmed public sector workers would also be given the same three-day public holiday.

It will mean a long weekend for many as the Emirates unites for a spectacular line-up of Golden Jubilee celebrations.

The UAE's official 50th National Day event will take place in Hatta on December 2.

A spectacular theatrical show will be broadcast live on December 2 at 5.30pm from a striking, natural location near the town.

People will be able to watch it on the country’s National Day website and all local TV channels.

Afterwards, an event recognising the UAE's rich history will be open to the public from December 4 to 12.

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).

The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

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

The 10 Questions
  • Is there a God?
  • How did it all begin?
  • What is inside a black hole?
  • Can we predict the future?
  • Is time travel possible?
  • Will we survive on Earth?
  • Is there other intelligent life in the universe?
  • Should we colonise space?
  • Will artificial intelligence outsmart us?
  • How do we shape the future?
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Match info

Uefa Nations League Group B:

England v Spain, Saturday, 11.45pm (UAE)

Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi

Yadoo’s House Restaurant & Cafe

For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.

Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup. 

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The specs

Engine: 4-litre twin-turbo V8

Transmission: nine-speed

Power: 542bhp

Torque: 700Nm

Price: Dh848,000

On sale: now

Without Remorse

Directed by: Stefano Sollima

Starring: Michael B Jordan

4/5

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

Schedule:

Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Updated: November 25, 2021, 7:24 AM