The official ceremony will be broadcast live on December 2 on all local TV channels, as well as on the official website. Ruel Pableo / The National
The official ceremony will be broadcast live on December 2 on all local TV channels, as well as on the official website. Ruel Pableo / The National
The official ceremony will be broadcast live on December 2 on all local TV channels, as well as on the official website. Ruel Pableo / The National
The official ceremony will be broadcast live on December 2 on all local TV channels, as well as on the official website. Ruel Pableo / The National

UAE National Day 2023: 52nd celebrations to be held at Expo City Dubai


  • English
  • Arabic

The UAE's official 52nd National Day celebrations will take place in Expo City Dubai on December 2, the organising committee announced.

Coinciding with Cop28, the official ceremony will feature "innovative technologies and breathtaking projections" in a show that will display the UAE's rich heritage through various elements of Sadu weaving, which is being used to symbolise the "threads of unity and sustainability across history", news agency Wam reported.

The show will begin at the roots of Emirati culture and heritage and highlight the legacy of the ancestors and the relationship between tradition and technology.

Through performances and storytelling, the national day show will tell the UAE’s vision of a sustainable future where the world collaborates to overcome climate challenges through innovation and collective action.

The official ceremony will be broadcast live on December 2 on all local TV channels, as well as on the official website www.UnionDay.ae

Afterwards, the show will be open to the public from December 5 to 12. Details on tickets will be announced soon, Wam said.

Sadu weaving is a flat loom-based technique that allows for intricate geometric patterns.

One of the UAE's traditions on Unesco's intangible heritage lists, it is a traditional art form practised by Bedouin women in rural communities, creating soft furnishings and decorative accessories and using wool from sheep, camels and goats.

The textiles produced were traditionally used for decorative items and soft furnishings, including traditional Bedouin fabric ­c­ommonly associated with ­majlis furnishings.

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

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Kandahar%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Ric%20Roman%20Waugh%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EGerard%20Butler%2C%20Navid%20Negahban%2C%20Ali%20Fazal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202.5%2F5%3C%2Fp%3E%0A
West Indies v India - Third ODI

India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)

India won by 93 runs

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Updated: November 22, 2023, 7:27 AM