Abu Dhabi's Wahat Al Karama monument, which honours service people who lost their lives serving their country. Victor Besa / The National
Abu Dhabi's Wahat Al Karama monument, which honours service people who lost their lives serving their country. Victor Besa / The National
Abu Dhabi's Wahat Al Karama monument, which honours service people who lost their lives serving their country. Victor Besa / The National
Abu Dhabi's Wahat Al Karama monument, which honours service people who lost their lives serving their country. Victor Besa / The National

UAE leaders pay tribute to heroes on eve of Commemoration Day


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President Sheikh Khalifa has led tributes from UAE leaders to soldiers who lost their lives in the line of duty on the eve of Commemoration Day.

The day is marked on November 30 each year, and offers a chance to reflect on the achievements and sacrifices of those who dedicated themselves to protecting the Emirates at home and abroad.

Sheikh Khalifa said, before the country's milestone 50th National Day, that their contributions to the progress of the UAE will never be forgotten.

“The sacrifices of our martyrs will remain indelible in the conscience of the homeland and our national memory,” Sheikh Khalifa said in a statement given to Nation Shield, the UAE Armed Forces' magazine.

“Their heroic deeds go down in the annals of history as a source of inspiration to ensure our nation's glory, stability and steady advances toward a brighter future.

“November 30 is a day of appreciation and loyalty, on which our nation — leadership and people — articulates with pride the values of sacrifice and our martyrs' heroic deeds. The UAE flag is a symbol of strength, pride and invincibility. On this day our men and women express their deep thanks and gratitude to those who lost their very souls in protection of the sovereignty of our land.”

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, said the day symbolised the unity of the Emirati people and called on parents to share its significance with the next generation.

“Sons and daughters of the UAE, I call upon you all, most notably our youth, to contemplate these blessed days and the sacrifices of our martyrs while they performed our duties, as well as our history, full of lessons and glories,” said Sheikh Mohammed.

  • UAE leaders observe a minute’s silence at Wahat Al Karamah in Abu Dhabi for Commemoration Day.
    UAE leaders observe a minute’s silence at Wahat Al Karamah in Abu Dhabi for Commemoration Day.
  • Members of the UAE Armed Forces observe a minute’s of silence during a Commemoration Day flag raising ceremony at Wahat Al Karama. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
    Members of the UAE Armed Forces observe a minute’s of silence during a Commemoration Day flag raising ceremony at Wahat Al Karama. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
  • A member of the UAE Armed Forces salutes the flag. Crown Prince Court - Abu Dhabi
    A member of the UAE Armed Forces salutes the flag. Crown Prince Court - Abu Dhabi
  • UAE citizens honour UAE's fallen at Wahat Al Karamah. Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
    UAE citizens honour UAE's fallen at Wahat Al Karamah. Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
  • Representative from the UAE Armed Forces reflect on UAE’s fallen martyrs during the ceremony. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
    Representative from the UAE Armed Forces reflect on UAE’s fallen martyrs during the ceremony. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
  • Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, attended a solemn ceremony held at the Wahat Al Karama monument in Abu Dhabi.
    Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, attended a solemn ceremony held at the Wahat Al Karama monument in Abu Dhabi.
  • “We stand tall with the sacrifices of our righteous martyrs,” said Sheikh Mohammed bin Zayed. Saeed Al Neyadi / Crown Prince Court
    “We stand tall with the sacrifices of our righteous martyrs,” said Sheikh Mohammed bin Zayed. Saeed Al Neyadi / Crown Prince Court
  • “We remember their altruism, their contributions and heroic deeds in terms of the great value that remains everlasting across generations, pushing them to preserve the inheritance of the martyrs and follow their loyalty.” Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
    “We remember their altruism, their contributions and heroic deeds in terms of the great value that remains everlasting across generations, pushing them to preserve the inheritance of the martyrs and follow their loyalty.” Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
  • Commemoration Day was first introduced in 2015 as Martyrs Day, which is still the holiday's name in Arabic. Saeed Al Neyadi / Crown Prince Court - Abu Dhabi
    Commemoration Day was first introduced in 2015 as Martyrs Day, which is still the holiday's name in Arabic. Saeed Al Neyadi / Crown Prince Court - Abu Dhabi

“I also call upon mothers and fathers to tell their sons and daughters the meaning of Commemoration Day, and about the men who sacrificed themselves to protect the country and its people, and about the patience of their families and their giving, loyalty and patriotism.”

Sheikh Mohammed spoke of the honour of serving in the armed forces and working to safeguard the security and stability of the nation.

He urged the public to offer their support to the families left behind who lost loved ones in service of their country.

“I call upon all citizens who know a martyr’s family to visit them and support them on this day, for it is a sorrowful day for them, as their feelings of loss are remembered.

“The families of martyrs have shown great courage, patience and awareness, underscoring their faith, and they have become a source of inspiration to everyone, to be dedicated in serving their country.”

Sheikh Mohammed lauded the efforts of the UAE to honour their lives, through the establishment of the Wahat Al Karama memorial as well as the work of the Martyrs' Families Affairs Office.

'A source of inspiration'

His message was echoed by Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces.

“The memory of our fallen heroes will remain a source of inspiration, and their sacrifices remain imprinted on the hearts of our people, a shining model for the love of our nation,” said Sheikh Mohamed.

“The names of our heroic martyrs, both military and civilian, will endure as a symbol of a glorious era in our history. No matter how many years pass, their memory becomes ever brighter, and we are keen to preserve this anniversary and keep it alive in the country’s memory and that of its people. We are determined to record their heroism in our history books and inform future generations of the sacrifices made to uphold the UAE's security and dignity.

“Since the UAE has dedicated a day to commemorate its martyrs and recall their heroism and courage with pride, it will never forget them. Instead, it remembers them all the time because they are present in the hearts of the people. Their memory will never fade, nor will their sacrifices be forgotten.”

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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The biog

Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates

Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.

Favourite pastime: travelling and experiencing different cultures across the globe.

Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.

Favourite Movie: Mona Lisa Smile 

Favourite Author: Kahlil Gibran

Favourite Artist: Meryl Streep

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
What is graphene?

Graphene is extracted from graphite and is made up of pure carbon.

It is 200 times more resistant than steel and five times lighter than aluminum.

It conducts electricity better than any other material at room temperature.

It is thought that graphene could boost the useful life of batteries by 10 per cent.

Graphene can also detect cancer cells in the early stages of the disease.

The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Eco%20Way%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20December%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Ivan%20Kroshnyi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Electric%20vehicles%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Bootstrapped%20with%20undisclosed%20funding.%20Looking%20to%20raise%20funds%20from%20outside%3Cbr%3E%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ESupy%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2021%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EDani%20El-Zein%2C%20Yazeed%20bin%20Busayyis%2C%20Ibrahim%20Bou%20Ncoula%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3EFood%20and%20beverage%2C%20tech%2C%20hospitality%20software%2C%20Saas%0D%3Cbr%3E%3Cstrong%3EFunding%20size%3A%20%3C%2Fstrong%3EBootstrapped%20for%20six%20months%3B%20pre-seed%20round%20of%20%241.5%20million%3B%20seed%20round%20of%20%248%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EBeco%20Capital%2C%20Cotu%20Ventures%2C%20Valia%20Ventures%20and%20Global%20Ventures%3C%2Fp%3E%0A
Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

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Available: Now

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Straightforward ways to reduce sugar in your family's diet
  • Ban fruit juice and sodas
  • Eat a hearty breakfast that contains fats and wholegrains, such as peanut butter on multigrain toast or full-fat plain yoghurt with whole fruit and nuts, to avoid the need for a 10am snack
  • Give young children plain yoghurt with whole fruits mashed into it
  • Reduce the number of cakes, biscuits and sweets. Reserve them for a treat
  • Don’t eat dessert every day 
  • Make your own smoothies. Always use the whole fruit to maintain the benefit of its fibre content and don’t add any sweeteners
  • Always go for natural whole foods over processed, packaged foods. Ask yourself would your grandmother have eaten it?
  • Read food labels if you really do feel the need to buy processed food
  • Eat everything in moderation
Sunday's games

Liverpool v West Ham United, 4.30pm (UAE)
Southampton v Burnley, 4.30pm
Arsenal v Manchester City, 7pm

The years Ramadan fell in May

1987

1954

1921

1888

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
MATCH INFO

Chelsea 1 (Hudson-Odoi 90 1')

Manchester City 3 (Gundogan 18', Foden 21', De Bruyne 34')

Man of the match: Ilkay Gundogan (Man City)

Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

BUNDESLIGA FIXTURES

(All games 4-3pm kick UAE time) Bayern Munich v Augsburg, Borussia Dortmund v Bayer Leverkusen, Hoffenheim v Hertha Berlin, Wolfsburg v Mainz , Eintracht Frankfurt v Freiburg, Union Berlin v RB Leipzig, Cologne v Schalke , Werder Bremen v Borussia Monchengladbach, Stuttgart v Arminia Bielefeld

Company profile

Company: Eighty6 

Date started: October 2021 

Founders: Abdul Kader Saadi and Anwar Nusseibeh 

Based: Dubai, UAE 

Sector: Hospitality 

Size: 25 employees 

Funding stage: Pre-series A 

Investment: $1 million 

Investors: Seed funding, angel investors  

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

The specs: 2018 Genesis G70

Price, base / as tested: Dh155,000 / Dh205,000

Engine: 3.3-litre, turbocharged V6

Gearbox: Eight-speed automatic

Power: 370hp @ 6,000rpm

Torque: 510Nm @ 1,300rpm

Fuel economy, combined: 10.6L / 100km

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%3Cp%3E%3Cstrong%3EDate%20started%3A%3C%2Fstrong%3E%202020%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Khaldoon%20Bushnaq%20and%20Tariq%20Seksek%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Global%20Market%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20HealthTech%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%20100%3Cbr%3E%3Cstrong%3EFunding%20to%20date%3A%3C%2Fstrong%3E%20%2415%20million%3C%2Fp%3E%0A
Where can I submit a sample?

Volunteers can now submit DNA samples at a number of centres across Abu Dhabi. The programme is open to all ages.

Collection centres in Abu Dhabi include:

  • Abu Dhabi National Exhibition Centre (ADNEC)
  • Biogenix Labs in Masdar City
  • Al Towayya in Al Ain
  • NMC Royal Hospital in Khalifa City
  • Bareen International Hospital
  • NMC Specialty Hospital, Al Ain
  • NMC Royal Medical Centre - Abu Dhabi
  • NMC Royal Women’s Hospital.
Updated: November 29, 2021, 11:21 AM