The UAE will come together on Wednesday for Commemoration Day to pay tribute to the soldiers who lost their lives in defence of their country.
The poignant event is observed every November 30 to honour armed forces members who died in the line of duty.
President Sheikh Mohamed has paid homage to the country's military, who he hailed as a "source of pride" for the Emirates.
He pledged that the UAE's leadership would continue to support their loved ones.
“We promise our honourable martyrs that their sacrifices will remain immortal in the memory of generations and a source of pride,” Sheikh Mohamed said in a message carried by state news agency Wam on Tuesday.
“Their children, families and loved ones will remain a responsibility that rests on our shoulders.
“It is the homeland's obligation to look after them, and it is the state's responsibility to look after them.”
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, said that on Commemoration Day, the country’s leaders and people celebrate the memory of the martyrs and remember their sacrifices.
“Today, we commemorate the nation’s martyrs and show our appreciation for their sacrifices to defend the country’s freedom, security and stability,” Sheikh Mohammed said.
Commemoration Day is held every year to recognise the dedication and sacrifices of the UAE’s military and civilian service people, and to honour those who lost their lives while serving the country.
President praises Sheikh Khalifa
The late President Sheikh Khalifa introduced Commemoration Day in 2015.
It was initially introduced to commemorate Salem Suhail bin Khamis, who died on November 30, 1971 while fighting Iranian forces on the island of Greater Tunb.
"We remember with respect and appreciation the efforts of my late brother, Sheikh Khalifa, who designated November 30 as a day to salute the precious sacrifices of the nation's martyrs who gave their lives while defending our nation," the President said.
Sheikh Mohamed called on future generations to be inspired by their “integrity and dedication”.
“We call on the youth and rising generations of this country to adopt the noble value of martyrdom, to emulate the sacrifices of the martyrs, and to take their example of work ethic, dedication to duty, and integrity in learning that the martyrs exemplified in their sacrifices,” he said.
“The UAE of the future can only be built through hard work and sacrifice if we dream, plan, and work diligently.”
Honouring lives lost
Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of the Presidential Court, said the deeds of the UAE's heroic martyrs will remain entrenched in the memory of present and future generations.
“On this day, we, the children of this land, commemorate the memory of our fathers and brothers, the heroes who sacrificed their precious lives to defend the nation and its sovereignty. We ask Allah Almighty to grant them mercy and protect and ensure serenity for their families, who are receiving the significant support of the nation, headed by President Sheikh Mohamed,” he said.
Sheikh Abdullah bin Zayed Al Nahyan, Minister of Foreign Affairs and International Co-operation, also paid tribute.
“We call on the nation's youth and its future generations to mark the sacrifices of our martyrs as an example of patriotism to inspire a path towards achieving exceptional feats across all fields,” he said.
Noura Al Kaabi, Minister of Culture and Youth, lauded those who gave their lives to protect the Emirates.
“Commemoration Day is a very significant day for our nation,” she said.
“We dedicate this day to remember the sacrifices of the heroes who gave their lives for their homeland and for the glory of their nation. These sacrifices signify the importance of giving. They inspire our children and the future generations to walk in the footsteps of our forefathers who laid down their lives to safeguard the future of our nation.
“On this day we not only remember those who sacrificed their lives for the nation to keep our flag flying high and strengthen our national identity. Let us all promise to work for the betterment of the state and protect its interests. We are determined to take strides towards a bright future filled with hope and optimism.”
Employees in the UAE will enjoy a four-day weekend to mark Commemoration Day and the country's 51st National Day.
It will run from Thursday, December 1, through to Saturday, December 3. With Sunday, December 4 being off, employees will be back in the office on Monday, December 5.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Getting there
The flights
Flydubai operates up to seven flights a week to Helsinki. Return fares to Helsinki from Dubai start from Dh1,545 in Economy and Dh7,560 in Business Class.
The stay
Golden Crown Igloos in Levi offer stays from Dh1,215 per person per night for a superior igloo; www.leviniglut.net
Panorama Hotel in Levi is conveniently located at the top of Levi fell, a short walk from the gondola. Stays start from Dh292 per night based on two people sharing; www. golevi.fi/en/accommodation/hotel-levi-panorama
Arctic Treehouse Hotel in Rovaniemi offers stays from Dh1,379 per night based on two people sharing; www.arctictreehousehotel.com
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
Race 3
Produced: Salman Khan Films and Tips Films
Director: Remo D’Souza
Cast: Salman Khan, Anil Kapoor, Jacqueline Fernandez, Bobby Deol, Daisy Shah, Saqib Salem
Rating: 2.5 stars
THE%20SWIMMERS
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Last-16
France 4
Griezmann (13' pen), Pavard (57'), Mbappe (64', 68')
Argentina 3
Di Maria (41'), Mercado (48'), Aguero (90 3')
Profile of RentSher
Started: October 2015 in India, November 2016 in UAE
Founders: Harsh Dhand; Vaibhav and Purvashi Doshi
Based: Bangalore, India and Dubai, UAE
Sector: Online rental marketplace
Size: 40 employees
Investment: $2 million
if you go
MATCH INFO
Chelsea 1
Alonso (62')
Huddersfield Town 1
Depoitre (50')