• President Sheikh Mohamed and Indonesian President Joko Widodo on Monday attended the inauguration of Sheikh Zayed Grand Mosque in Solo, Java. All photos: UAE Presidential Court
    President Sheikh Mohamed and Indonesian President Joko Widodo on Monday attended the inauguration of Sheikh Zayed Grand Mosque in Solo, Java. All photos: UAE Presidential Court
  • Sheikh Mohamed and Mr Widodo perform prayers at the mosque.
    Sheikh Mohamed and Mr Widodo perform prayers at the mosque.
  • The mosque is large enough to house 10,000 worshippers at a time.
    The mosque is large enough to house 10,000 worshippers at a time.
  • The mosque, which is named after UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, is a smaller replica of the one in Abu Dhabi.
    The mosque, which is named after UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, is a smaller replica of the one in Abu Dhabi.
  • Sheikh Mansour bin Zayed, Sheikh Mohamed and Mr Widodo pray during the inauguration of the Sheikh Zayed Grand Mosque.
    Sheikh Mansour bin Zayed, Sheikh Mohamed and Mr Widodo pray during the inauguration of the Sheikh Zayed Grand Mosque.
  • Sheikh Mansour bin Zayed and Sheikh Hamdan bin Mohamed pray during the inauguration of the Sheikh Zayed Grand Mosque.
    Sheikh Mansour bin Zayed and Sheikh Hamdan bin Mohamed pray during the inauguration of the Sheikh Zayed Grand Mosque.
  • Sheikh Mohamed and Mr Widodo at the newly opened Sheikh Zayed Grand Mosque.
    Sheikh Mohamed and Mr Widodo at the newly opened Sheikh Zayed Grand Mosque.
  • The grandeur of Sheikh Zayed Grand Mosque in Solo.
    The grandeur of Sheikh Zayed Grand Mosque in Solo.
  • Sheikh Mohamed and Mr Widodo arrive for the opening ceremony.
    Sheikh Mohamed and Mr Widodo arrive for the opening ceremony.
  • A towering minaret of Sheikh Zayed Grand Mosque.
    A towering minaret of Sheikh Zayed Grand Mosque.
  • The interior of Sheikh Zayed Grand Mosque.
    The interior of Sheikh Zayed Grand Mosque.
  • Sheikh Zayed Grand Mosque in Solo, Java is almost identical to the original in Abu Dhabi.
    Sheikh Zayed Grand Mosque in Solo, Java is almost identical to the original in Abu Dhabi.
  • Sheikh Mohamed offered the $20 million building as a gift to Indonesia during his trip to the Muslim country in July 2019.
    Sheikh Mohamed offered the $20 million building as a gift to Indonesia during his trip to the Muslim country in July 2019.
  • An aerial photograph of the Sheikh Zayed Grand Mosque.
    An aerial photograph of the Sheikh Zayed Grand Mosque.

President Sheikh Mohamed attends inauguration of Sheikh Zayed Grand Mosque in Indonesia


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President Sheikh Mohamed and Indonesian President Joko Widodo on Monday attended the inauguration of Sheikh Zayed Grand Mosque in Solo.

The mosque, which is named after the UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, is a smaller replica of the one in Abu Dhabi.

“I was pleased to join President Joko Widodo in Solo, Indonesia to inaugurate the Sheikh Zayed Grand Mosque,” Sheikh Mohamed, who is in Indonesia for the G20 Summit, said on Twitter.

“Named in honour of the UAE’s Founding Father, the Mosque represents his values of peace and goodwill, reflecting the long-standing ties that exist between our two countries.”

Sheikh Mohamed offered the $20 million building as a gift to Indonesia during his trip to the Muslim country in July 2019.

The replica is almost identical to the original, only smaller, with four minarets and a central dome surrounded by four smaller domes.

The architects have included Indonesian detailing. Local materials were used for construction where possible.

The mosque can house 10,000 worshippers at a time.

The Sheikh Zayed Grand Mosque in Abu Dhabi can accommodate more than 40,000.

The three-hectare plot in central Java also hosts a UAE-sponsored Islamic centre for teaching Indonesian clerics the importance of religious moderation.

In 2020, Sheikh Mohamed directed a mosque to be built in Abu Dhabi’s diplomatic area in honour of the Indonesian president.

He also renamed Al Maarid Street, behind Abu Dhabi National Exhibition Centre, President Joko Widodo Street, in recognition of the leader's role in strengthening ties between the two countries.

The road was inaugurated in October 2020 in a ceremony that coincided with the anniversary of Mr Widodo’s election.

Diplomatic ties between the UAE and Indonesia began in 1976.

The Indonesian embassy opened in Abu Dhabi in October two years later, at the level of charge d’affaires.

Sheikh Zayed visited the South-East Asian country in May 1990, a year before the UAE embassy opened in Jakarta.

Since then there have been frequent state visits between the two countries.

Mr Widodo visited Abu Dhabi in August when he met with Sheikh Mohamed.

The countries signed a Comprehensive Economic Partnership Agreement that is expected to boost bilateral non-oil trade from about $3 billion currently to $10 billion in the next five years.

The agreement covers trade in goods and services, investment, intellectual property rights, Islamic economics, customs procedures and trade facilitation, economic co-operation, small and medium enterprises, digital commerce, as well as legal requirements and institutional issues.

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

Hili 2: Unesco World Heritage site

The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

Most F1 world titles

7 — Michael Schumacher (1994, ’95, 2000, ’01 ’02, ’03, ’04)

7 — Lewis Hamilton (2008, ’14,’15, ’17, ’18, ’19, ’20)

5 — Juan Manuel Fangio (1951, ’54, ’55, ’56, ’57)

4 — Alain Prost (1985, ’86, ’89, ’93)

4 — Sebastian Vettel (2010, ’11, ’12, ’13)

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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

Updated: November 14, 2022, 11:14 AM