UAE leaders have paid tribute to the President, Sheikh Khalifa, who died on Friday at the age of 73.
The news was announced by state news agency Wam. Funeral prayers were performed today after maghrib prayer in all mosques across the country.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, expressed his deep sadness at the news.
“With great sadness, we mourn the death of our leader and President Sheikh Khalifa bin Zayed Al Nahyan. I pray to Allah Almighty to grant him peace in Paradise,” he said.
“Sheikh Khalifa was a dedicated leader who served and loved his people, a love they reciprocated, and we ask Allah Almighty to grant us solace and patience.
“I knew him before the establishment of the UAE and we have worked together along with the Founding Fathers, the late Sheikh Zayed bin Sultan Al Nahyan, and the late Sheikh Rashid bin Saeed Al Maktoum, and when he assumed leadership, he launched an empowerment programme and supported the process of development.
“His giving to the country was unlimited and he was preoccupied with enhancing citizens’ well-being.
“For more than 50 years, as the Deputy Supreme Commander and then the Supreme Commander of the UAE Armed Forces, he worked hard to establish and develop the Armed Forces and enhance their stature.
“The achievements of the late His Highness Sheikh Khalifa are countless and he was an exemplary successor to Sheikh Zayed, further adding to his achievements.
“He was generous, kind, wise, respectful and loyal. The country has suffered a great loss today, but we shall be compensated by the presence of His Highness Sheikh Mohamed bin Zayed Al Nahyan, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces, and his brothers.”
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, shared an online message honouring the President.
“The people of the Emirates are united in grief as we mourn the loss of our leader and President, Khalifa bin Zayed,” he wrote.
“My brother and mentor, and the UAE’s first son, we were blessed by your strength, wisdom and leadership. May God have mercy on your soul and may you rest in peace.”
Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, said: “The state has lost an outstanding leader, a wise man and a very virtuous person. He was dedicated to his country, his religion, his nation and the world at large.”
Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah, also paid tribute.
“Today, the UAE bids farewell to its leader and a national icon, Sheikh Khalifa bin Zayed. He was a man with a generous soul and a champion of tolerance. The late Khalifa bin Zayed will go down in history as one of the world's greatest leaders. I pray to Allah Almighty to grant my brother, my friend and partner, eternal peace,” he said.
Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah, and Ajman Ruler Sheikh Humaid bin Rashid Al Nuaimi, also mourned the late President.
The rulers extended their sincere condolences and sympathy to the Al Nahyan family and to the people of the UAE, asking God to grant the deceased eternal peace in paradise and the people of the UAE patience and solace, a Wam statement read.
Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, mourned the late President.
"Today, the UAE bids farewell to its beloved leader, Sheikh Khalifa bin Zayed, a man with a generous soul and champion of tolerance. The late president will remain a bright beacon for future generations. I pray to Allah Almighty to grant him eternal peace and to rest his soul in Paradise," he said.
Sheikh Maktoum bin Mohammed, Deputy Prime Minister and Minister of Finance, also mourned the death of the President.
“With hearts that believe in God’s judgment and destiny, we mourn to the UAE people and the entire world the death of the leader of the journey, Sheikh Khalifa bin Zayed Al Nahyan,” he said.
“May God make our and your reward great in this affliction. We pray to God to raise his abode in heaven, grant him the highest ranks in paradise, and grant us solace and patience.”
Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, said: “May God have mercy on Sheikh Khalifa bin Zayed Al Nahyan, a great leader who carried the trust faithfully, won the love of his people and brought to his country the love of the world, so the Emirates became a lofty beacon.”
Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, said the UAE had lost an inspirational leader.
“Today, we bid farewell to an inspirational leader and President, a brother and a teacher, who led the nation with dedication, laid down the foundation of the UAE's renaissance and was a role model of morality, kindness and giving. I pray to Allah Almighty to grant Khalifa bin Zayed eternal peace,” he said.
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, paid tribute to an “outstanding leader”.
“To God we belong and to Him we shall return. It is not easy to mourn a leader the size of a nation and a man who spent his life elevating his people and the glory of his country,” he said.
“He was an outstanding leader who followed the footsteps of late Sheikh Zayed, the man of goodness. May God have mercy on our leader and father, Sheikh Khalifa bin Zayed Al Nahyan.”
Sheikh Hamdan bin Zayed, Ruler's Representative in Al Dhafra Region, said: “The brother, the leader and the great man is gone.
“May God have mercy on our dear deceased and leader of the homeland, Sheikh Khalifa bin Zayed. The homeland has lost the father of all and the man of humanity. May God forgive him and have mercy on him and bring him into your vast gardens.”
Sheikh Tahnoun bin Mohammed, Ruler’s Representative in Al Ain Region, said: “We belong to God and to Him we shall return. We mourn a symbol of wisdom, giving and rational leadership, Sheikh Khalifa bin Zayed.”
Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, said the country has bid farewell to the righteous son of the Emirates.
“With hearts satisfied with the decree of God, we bid farewell to the leader [who put the country on] the path of leadership and empowerment. May God bless you with his mercy,” he said.
Sheikh Sultan bin Mohammed Al Qasimi, Crown Prince and Deputy Ruler of Sharjah, said: “It is with great sadness and pain that we lost today an Arab and national symbol, Sheikh Khalifa bin Zayed Al Nahyan, President of the State, may God have mercy on him.”
Sheikha Latifa bint Mohammed, chairwoman of the Dubai Culture and Arts Authority, said she mourns the death of the father of the nation, Sheikh Khalifa bin Zayed.
“To Allah we all shall return. Our nation cries for its beloved leader who was a father to all. We pray that Allah blesses the soul of Sheikh Khalifa bin Zayed with his mercy and grant us solace and patience.”
Sheikh Ahmed bin Saeed, president of the Dubai Civil Aviation Authority, called Sheikh Khalifa “one of the knights of building our union”.
“May God have mercy on Sheikh Khalifa bin Zayed Al Nahyan and grant him the highest paradise for what he offered to his people and nation,” he said.
Sheikh Ahmed bin Mohammed, chairman of the Dubai Media Council, said: “After a long journey of giving and benevolence to his people and his nation, we bid farewell to our father and our leader, Sheikh Khalifa bin Zayed Al Nahyan.
“May God have mercy on his soul, accept him, raise his abode in heaven and do good to him as he did good to his people, his country and the Arab and Islamic nations, leaving fingerprints of goodness in the east and west of the earth.”
Mohammed Al Gergawi, UAE Minister of Cabinet Affairs, said the country has lost an outstanding leader loyal to his people and country.
“He was the patron of the UAE’s development process and followed in the footsteps of his late father, Sheikh Zayed. He devoted his life to his people and his state, devoted his time to society and raised it, and consolidated the foundations of the union,” he said.
“He was able to strengthen the UAE's global position, raise the standard of living, continued with comprehensive development, promoted sustainable stability and achieved national and global achievements. May God have mercy on him.”
Hussain Al Hammadi, Minister of Education, said Sheikh Khalifa's death is not only a loss to the UAE but to the entire world.
“His goodness reached all corners of the world. He empowered the vulnerable and the poor without discrimination on the basis of religion, race or colour. His journey was a continuation of the late Sheikh Zayed, the UAE's Founding Father.”
Mohamed bin Hadi Al Hussaini, Minister of State for Financial Affairs, said: “We mourn the death of the leader of our nation, President His Highness Sheikh Khalifa bin Zayed Al Nahyan, who strengthened the pillars of the Union and contributed his wisdom to the prosperity of our nation. Under his wise leadership, the UAE attained key milestones and maintained a strong position globally.”
Suhail Al Mazrouei, the UAE’s Minister of Energy and Infrastructure, said: “The UAE has lost an exceptional leader who devoted his life to serving his country, people and humanity. He was a distinguished leader who was characterised by wisdom, humanity and charitable work.”
The UAE Fatwa Council extended heartfelt condolences to the people of the UAE as well as Arab and Islamic nations, on the death of Sheikh Khalifa, leader of the 'empowerment phase and Man of Humanity'.
The president of Interpol, Major General Ahmed Naser Al-Raisi, said: ''The deceased has left remarkable imprint through his wisdom and exceptional leadership of the UAE, which has become an oases of tolerance and coexistence. He passed away after he had dedicated his time and effort to serve his people, religion, and humanity and follow the footsteps of the Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, who was characterised by high morals and kindness with everybody. He was keen on standing united and a supporter for the underprivileged everywhere."
The president of the Global Council for Tolerance and Peace, Ahmed bin Mohamed Al Jarwan, extended his condolences to the UAE leadership and its people, as well as Arab and Islamic nations and the world.
The Ministry of Presidential Affairs announced there will be 40 days of official mourning with flags at half-staff, and three days during which ministries and official entities at the federal and local levels would be closed, in addition to the private sector.
Sheikh Khalifa's life of public service — in pictures
More on Quran memorisation:
COMPANY%20PROFILE
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The rules on fostering in the UAE
A foster couple or family must:
- be Muslim, Emirati and be residing in the UAE
- not be younger than 25 years old
- not have been convicted of offences or crimes involving moral turpitude
- be free of infectious diseases or psychological and mental disorders
- have the ability to support its members and the foster child financially
- undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
- A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
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
Match info:
Manchester City 2
Sterling (8'), Walker (52')
Newcastle United 1
Yedlin (30')
PREMIER LEAGUE FIXTURES
Saturday (UAE kick-off times)
Watford v Leicester City (3.30pm)
Brighton v Arsenal (6pm)
West Ham v Wolves (8.30pm)
Bournemouth v Crystal Palace (10.45pm)
Sunday
Newcastle United v Sheffield United (5pm)
Aston Villa v Chelsea (7.15pm)
Everton v Liverpool (10pm)
Monday
Manchester City v Burnley (11pm)
Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
Indoor cricket in a nutshell
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ENadeera%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ERabih%20El%20Chaar%20and%20Reem%20Khattar%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ECleanTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20About%20%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EHope%20Ventures%2C%20Rasameel%20Investments%20and%20support%20from%20accelerator%20programmes%20%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
The five pillars of Islam
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
GRAN%20TURISMO
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The%20US%20Congress%20explained
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UAE SQUAD FOR ASIAN JIU-JITSU CHAMPIONSHIP
Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan
Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri
A little about CVRL
Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.
One of its main goals is to provide permanent treatment solutions for veterinary related diseases.
The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery.
'Gold'
Director:Anthony Hayes
Stars:Zaf Efron, Anthony Hayes
Rating:3/5
Company%C2%A0profile
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Usain Bolt's World Championships record
2007 Osaka
200m Silver
4x100m relay Silver
2009 Berlin
100m Gold
200m Gold
4x100m relay Gold
2011 Daegu
100m Disqualified in final for false start
200m Gold
4x100m relay Gold
2013 Moscow
100m Gold
200m Gold
4x100m relay Gold
2015 Beijing
100m Gold
200m Gold
4x100m relay Gold
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
The specs: 2018 Audi R8 V10 RWS
Price: base / as tested: From Dh632,225
Engine: 5.2-litre V10
Gearbox: Seven-speed automatic
Power: 540hp @ 8,250rpm
Torque: 540Nm @ 6,500rpm
Fuel economy, combined: 12.4L / 100km
The more serious side of specialty coffee
While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.
The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.
Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”
One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.
Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms.
Results
57kg quarter-finals
Zakaria Eljamari (UAE) beat Hamed Al Matari (YEM) by points 3-0.
60kg quarter-finals
Ibrahim Bilal (UAE) beat Hyan Aljmyah (SYR) RSC round 2.
63.5kg quarter-finals
Nouredine Samir (UAE) beat Shamlan A Othman (KUW) by points 3-0.
67kg quarter-finals
Mohammed Mardi (UAE) beat Ahmad Ondash (LBN) by points 2-1.
71kg quarter-finals
Ahmad Bahman (UAE) defeated Lalthasanga Lelhchhun (IND) by points 3-0.
Amine El Moatassime (UAE) beat Seyed Kaveh Safakhaneh (IRI) by points 3-0.
81kg quarter-finals
Ilyass Habibali (UAE) beat Ahmad Hilal (PLE) by points 3-0
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
The biog
Hometown: Cairo
Age: 37
Favourite TV series: The Handmaid’s Tale, Black Mirror
Favourite anime series: Death Note, One Piece and Hellsing
Favourite book: Designing Brand Identity, Fifth Edition