• Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, right, receives Egypt's President Abdel Fattah El Sisi, at the Presidential Airport in Abu Dhabi. Photo: Abdulla Al Neyadi for Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, right, receives Egypt's President Abdel Fattah El Sisi, at the Presidential Airport in Abu Dhabi. Photo: Abdulla Al Neyadi for Ministry of Presidential Affairs
  • From left: Sheikh Mohamed bin Zayed, King Hamad of Bahrain and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai attend a reception held for Mr El Sisi, right, at Al Watan Palace. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
    From left: Sheikh Mohamed bin Zayed, King Hamad of Bahrain and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai attend a reception held for Mr El Sisi, right, at Al Watan Palace. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed and Mr El Sisi inspect a guard of honour. The Egyptian leader arrived in Abu Dhabi for an official visit. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed and Mr El Sisi inspect a guard of honour. The Egyptian leader arrived in Abu Dhabi for an official visit. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
  • From left: Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, Sheikh Khaled bin Mohamed, Member of the Abu Dhabi Executive Council and Chairman of the Abu Dhabi Executive Office, Sheikh Hamdan bin Mohamed, Sheikh Mohamed bin Hamad bin Tahnoun, Private Affairs Adviser in the Ministry of Presidential Affairs, Ali bin Hammad Al Shamsi, Deputy Secretary General of the Supreme National Security Council, Dr Sultan bin Ahmed Al Jaber, Minister of Industry and Advanced Technology and Managing Director and Group Chief Executive of Adnoc, Lt Gen Hamad Al Rumaithi, Chief of Staff of the UAE Armed Forces, Khaldoon Al Mubarak, Chief Executive and Managing Director of Mubadala Investment Company and Chairman of the Abu Dhabi Executive Affairs Authority and Maj Gen Faris Khalaf Al Mazrouei, Abu Dhabi Executive Council Member and Commander-in-Chief of Abu Dhabi Police, attend the reception. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
    From left: Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, Sheikh Khaled bin Mohamed, Member of the Abu Dhabi Executive Council and Chairman of the Abu Dhabi Executive Office, Sheikh Hamdan bin Mohamed, Sheikh Mohamed bin Hamad bin Tahnoun, Private Affairs Adviser in the Ministry of Presidential Affairs, Ali bin Hammad Al Shamsi, Deputy Secretary General of the Supreme National Security Council, Dr Sultan bin Ahmed Al Jaber, Minister of Industry and Advanced Technology and Managing Director and Group Chief Executive of Adnoc, Lt Gen Hamad Al Rumaithi, Chief of Staff of the UAE Armed Forces, Khaldoon Al Mubarak, Chief Executive and Managing Director of Mubadala Investment Company and Chairman of the Abu Dhabi Executive Affairs Authority and Maj Gen Faris Khalaf Al Mazrouei, Abu Dhabi Executive Council Member and Commander-in-Chief of Abu Dhabi Police, attend the reception. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
  • Mr El Sisi is welcomed by various sheikhs and senior officials. Photo: Rashed Al Mansoori / Ministry of Presidential Affairs
    Mr El Sisi is welcomed by various sheikhs and senior officials. Photo: Rashed Al Mansoori / Ministry of Presidential Affairs
  • From left: Sheikh Mohamed bin Zayed, King Hamad of Bahrain and Sheikh Mohammed bin Rashid, with Mr El Sisi. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
    From left: Sheikh Mohamed bin Zayed, King Hamad of Bahrain and Sheikh Mohammed bin Rashid, with Mr El Sisi. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
  • From left: Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, Sheikh Tahnoun bin Zayed, UAE National Security Adviser, Sheikh Mansour bin Zayed, Sheikh Abdullah bin Zayed, Sheikh Khaled bin Mohamed, Sheikh Hamdan bin Mohamed, Sheikh Mohamed bin Hamad bin Tahnoun, and Ali Hammad Al Shamsi, watch proceedings. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
    From left: Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, Sheikh Tahnoun bin Zayed, UAE National Security Adviser, Sheikh Mansour bin Zayed, Sheikh Abdullah bin Zayed, Sheikh Khaled bin Mohamed, Sheikh Hamdan bin Mohamed, Sheikh Mohamed bin Hamad bin Tahnoun, and Ali Hammad Al Shamsi, watch proceedings. Photo: Hamad Al Kaabi / Ministry of Presidential Affairs
  • During the reception, the national anthems of the UAE and Egypt were played, followed by a 21-gun salute, state news agency Wam reported. Photo: Abdulla Al Neyadi for Ministry of Presidential Affairs
    During the reception, the national anthems of the UAE and Egypt were played, followed by a 21-gun salute, state news agency Wam reported. Photo: Abdulla Al Neyadi for Ministry of Presidential Affairs
  • Sheikh Mohamed shared photos of the occasion online, saying he was happy to host a "dear guest". Photo: Abdulla Al Neyadi for Ministry of Presidential Affairs
    Sheikh Mohamed shared photos of the occasion online, saying he was happy to host a "dear guest". Photo: Abdulla Al Neyadi for Ministry of Presidential Affairs

Egypt's President Abdel Fattah El Sisi arrives in Abu Dhabi for visit


  • English
  • Arabic

Egyptian President Abdel Fattah El Sisi has arrived in Abu Dhabi for an official visit.

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, welcomed Mr Sisi and his delegation at the Presidential Airport in Abu Dhabi.

Mr El Sisi was accorded an official reception at Al Watan Palace where the national anthems of the UAE and Egypt were played, followed by a 21-gun salute, state news agency Wam reported.

Sheikh Mohamed shared photos of the occasion saying he was happy to host a "dear guest".

"I was pleased to welcome Egyptian President Abdel Fattah El Sisi as a dear guest to the UAE today," he wrote on Twitter.

"We discussed ways to strengthen the longstanding ties between our two nations. Our brotherly talks also covered issues related to regional stability and the well-being of our people."

During the meeting, Sheikh Mohamed said that "relations between the UAE and Egypt are historical and deeply rooted."

The two sides discussed co-operation and ways to deepen ties.

The leaders spoke about regional and international developments of mutual concern, and the challenges that some countries in the Arab world are facing.

They stressed the importance of promoting joint Arab action to strengthen regional security, stability and development.

Sheikh Mohamed praised Egypt’s firm position in condemning the Houthi attacks on civilian sites in the UAE.

Mr El Sisi reiterated the solidarity of his government and people with the Emirates following the attacks and supported the UAE for taking actions to protect its people.

The Egyptian leader said his country wants to play a central role in resolving regional crises, through resisting foreign interference, combating violence and terrorism, and protecting national institutions to help restore security and stability in affected countries.

At the end of the meeting, both sides said they would continue their efforts to address the challenges in the region, mainly terrorism and the countries that support it.

The two leaders also joined Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, and Bahrain’s King Hamad for talks at Qasr Al Watan.

The four discussed the prospects of further consolidating co-operation and co-ordination over issues of common concern, as well as the latest regional and international developments, and the common challenges facing the Arab region, state news agency Wam reported.

The UAE and Egypt have maintained close ties in recent years, with regular contact about regional issues.

In January, Mr El Sisi discussed enhancing relations and co-operation with Sheikh Mohamed.

In 2020, Egypt was the UAE's largest trading partner in the Middle East, Wam reported in December.

Trade between the two countries reached Dh15.09 billion ($4.11bn), up 22 per cent from Dh12.32bn in 2019.

Egyptian exports to the UAE market totalled Dh10.58bn in 2020, compared with Dh8.12bn in 2019.

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

Sheikh Zayed's poem

When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.

Your love is ruling over my heart

Your love is ruling over my heart, even a mountain can’t bear all of it

Woe for my heart of such a love, if it befell it and made it its home

You came on me like a gleaming sun, you are the cure for my soul of its sickness

Be lenient on me, oh tender one, and have mercy on who because of you is in ruins

You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge

You waddle even when you stand still, with feet white like the blooming of the dates of the palm

Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you

You are the cure for my sickness and my support, you dried my throat up let me go and damp it

Help me, oh children of mine, for in his love my life will pass me by. 

The biog

Full name: Aisha Abdulqader Saeed

Age: 34

Emirate: Dubai

Favourite quote: "No one has ever become poor by giving"

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

RESULT

Brazil 2 Croatia 0
Brazil: 
Neymar (69'), Firmino (90' 3)    

The specs: 2019 Audi A8

Price From Dh390,000

Engine 3.0L V6 turbo

Gearbox Eight-speed automatic

Power 345hp @ 5,000rpm

Torque 500Nm @ 1,370rpm

Fuel economy, combined 7.5L / 100km

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

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Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

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Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

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 

 

THE 12 BREAKAWAY CLUBS

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

Company Profile

Founders: Tamara Hachem and Yazid Erman
Based: Dubai
Launched: September 2019
Sector: health technology
Stage: seed
Investors: Oman Technology Fund, angel investor and grants from Sharjah's Sheraa and Ma'an Abu Dhabi

Updated: January 27, 2022, 6:32 AM