• A general view of the Abu Dhabi Awards ceremony at Qasr Al Hosn in 2021. All photos: Presidential Court
    A general view of the Abu Dhabi Awards ceremony at Qasr Al Hosn in 2021. All photos: Presidential Court
  • President Sheikh Mohamed, while Crown Prince of Abu Dhabi, presents an Abu Dhabi Award to Dr Fatima Al Rifai who was recognised for her role in developing nursing in the UAE.
    President Sheikh Mohamed, while Crown Prince of Abu Dhabi, presents an Abu Dhabi Award to Dr Fatima Al Rifai who was recognised for her role in developing nursing in the UAE.
  • Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, and other dignitaries attend the Abu Dhabi Awards ceremony at Qasr Al Hosn.
    Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, and other dignitaries attend the Abu Dhabi Awards ceremony at Qasr Al Hosn.
  • President Sheikh Mohamed, while Crown Prince of Abu Dhabi, presents an Abu Dhabi Award to Mohammed Al Murr, chairman of the Mohammed bin Rashid Al Maktoum Library Foundation and former Speaker of the Federal National Council.
    President Sheikh Mohamed, while Crown Prince of Abu Dhabi, presents an Abu Dhabi Award to Mohammed Al Murr, chairman of the Mohammed bin Rashid Al Maktoum Library Foundation and former Speaker of the Federal National Council.
  • A general view of the Abu Dhabi Awards ceremony at Qasr Al Hosn.
    A general view of the Abu Dhabi Awards ceremony at Qasr Al Hosn.
  • Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, attend the Abu Dhabi Awards ceremony at Qasr Al Hosn.
    Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, attend the Abu Dhabi Awards ceremony at Qasr Al Hosn.
  • Sheikh Mohamed and Sheikh Tahnoon bin Mohammed, Abu Dhabi Ruler's Representative in Al Ain region, attend the Abu Dhabi Awards ceremony at Qasr Al Hosn.
    Sheikh Mohamed and Sheikh Tahnoon bin Mohammed, Abu Dhabi Ruler's Representative in Al Ain region, attend the Abu Dhabi Awards ceremony at Qasr Al Hosn.
  • Sheikh Mohamed presents an Abu Dhabi Award to Zafaranaa Ahmed Khamis, volunteer with the Zayed Higher Organisation for People of Determination.
    Sheikh Mohamed presents an Abu Dhabi Award to Zafaranaa Ahmed Khamis, volunteer with the Zayed Higher Organisation for People of Determination.
  • Maryam Eid Al Mheiri, chief executive of the Media Zone Authority and TwoFour54, attends the Abu Dhabi Awards ceremony.
    Maryam Eid Al Mheiri, chief executive of the Media Zone Authority and TwoFour54, attends the Abu Dhabi Awards ceremony.
  • Sheikh Nahyan bin Mubarak, Minister of State for Tolerance, and Sheikh Mohamed bin Hamad bin Tahnoon Al Nahyan, Chairman of Abu Dhabi Airports, attend the Abu Dhabi Awards ceremony.
    Sheikh Nahyan bin Mubarak, Minister of State for Tolerance, and Sheikh Mohamed bin Hamad bin Tahnoon Al Nahyan, Chairman of Abu Dhabi Airports, attend the Abu Dhabi Awards ceremony.
  • Sheikh Mohamed presents an Abu Dhabi Award to Hussain Khansaheb, whose family has pioneered construction in the UAE for decades.
    Sheikh Mohamed presents an Abu Dhabi Award to Hussain Khansaheb, whose family has pioneered construction in the UAE for decades.
  • Sheikh Hamdan bin Mohamed bin Zayed attends the Abu Dhabi Awards ceremony.
    Sheikh Hamdan bin Mohamed bin Zayed attends the Abu Dhabi Awards ceremony.
  • Lt Gen (Retired) Obaid Mohammed Al Kaabi (second right) and family members attend the Abu Dhabi Awards ceremony at Qasr Al Hosn. Lt Gen Al Kaabi received an award for his role in the establishment of the Armed Forces.
    Lt Gen (Retired) Obaid Mohammed Al Kaabi (second right) and family members attend the Abu Dhabi Awards ceremony at Qasr Al Hosn. Lt Gen Al Kaabi received an award for his role in the establishment of the Armed Forces.
  • Sheikh Mohamed presents an Abu Dhabi Award to Ghubaisha Al Ketbi for her volunteering and humanitarian work during a ceremony at Qasr Al Hosn.
    Sheikh Mohamed presents an Abu Dhabi Award to Ghubaisha Al Ketbi for her volunteering and humanitarian work during a ceremony at Qasr Al Hosn.
  • Sheikh Mohamed presents an Abu Dhabi Award to Yusuf Ali Musaliam Veettil, chairman and managing director of Lulu Group International, at Qasr Al Hosn.
    Sheikh Mohamed presents an Abu Dhabi Award to Yusuf Ali Musaliam Veettil, chairman and managing director of Lulu Group International, at Qasr Al Hosn.
  • Sheikh Khalifa bin Tahnoon bin Mohammed, Director of the Martyrs' Families' Affairs Office of the Abu Dhabi Crown Prince Court, attends the Abu Dhabi Awards ceremony.
    Sheikh Khalifa bin Tahnoon bin Mohammed, Director of the Martyrs' Families' Affairs Office of the Abu Dhabi Crown Prince Court, attends the Abu Dhabi Awards ceremony.
  • Sheikh Khaled bin Mohamed bin Zayed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office, attends the Abu Dhabi Awards ceremony.
    Sheikh Khaled bin Mohamed bin Zayed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office, attends the Abu Dhabi Awards ceremony.
  • A general view of the Abu Dhabi Awards ceremony.
    A general view of the Abu Dhabi Awards ceremony.
  • Sheikh Mohamed presents an Abu Dhabi Award to Ali Mohammed Al Ketbi, who received the award on behalf of his father, the late Mohammed Al Ketbi.
    Sheikh Mohamed presents an Abu Dhabi Award to Ali Mohammed Al Ketbi, who received the award on behalf of his father, the late Mohammed Al Ketbi.
  • Sheikh Tahnoon bin Mohammed, Abu Dhabi Ruler's Representative in Al Ain region, attends the Abu Dhabi Awards ceremony.
    Sheikh Tahnoon bin Mohammed, Abu Dhabi Ruler's Representative in Al Ain region, attends the Abu Dhabi Awards ceremony.
  • Sheikh Mohamed presents an Abu Dhabi Award to Dr Essam El Shammaa, a pioneer in medical imaging.
    Sheikh Mohamed presents an Abu Dhabi Award to Dr Essam El Shammaa, a pioneer in medical imaging.
  • Sheikh Mohamed presents an Abu Dhabi Award to Faraj bin Hamoodah.
    Sheikh Mohamed presents an Abu Dhabi Award to Faraj bin Hamoodah.
  • Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, attends the Abu Dhabi Awards ceremony.
    Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, attends the Abu Dhabi Awards ceremony.
  • Sheikh Mohamed presents an Abu Dhabi Award to Lt Gen (Retired) Obaid Mohammed Al Kaabi who was recognised for his service to the Armed Forces and his leading role in the development of Al Ain community.
    Sheikh Mohamed presents an Abu Dhabi Award to Lt Gen (Retired) Obaid Mohammed Al Kaabi who was recognised for his service to the Armed Forces and his leading role in the development of Al Ain community.

Abu Dhabi Awards celebrate those who have dedicated themselves to helping others


Patrick Ryan
  • English
  • Arabic

A number of Abu Dhabi residents have been honoured for their contribution to the community in the UAE capital.

They received their accolades from Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces, at the 10th Abu Dhabi Awards on Friday evening.

The awards were set up to celebrate those who had selflessly dedicated themselves to helping others, aiding the development of Abu Dhabi in the process.

Nominations for the awards were open from May to December in 2019. However, the Covid-19 pandemic meant the ceremony was put on hold.

There were 12 winners of the award on Friday night, representing a wide spectrum of life in the UAE capital. Recipients ranged from military figures to environmentalists.

“The UAE’s values continue to reflect the deeply held faith of our Founding Father, Sheikh Zayed bin Sultan Al Nahyan, who believed in the kindness, humanity, and generosity of people," said Sheikh Mohamed bin Zayed.

"Today, we celebrate 12 extraordinary individuals who chose to practise these values every day through their noble and charitable work, making our country and communities stronger.”

Meet the winners

Lt Gen (Retired) Obaid Mohammed Al Kaabi

Lieutenant General (Retired) Obaid Mohammed Al Kaabi. Courtesy Abu Dhabi Awards
Lieutenant General (Retired) Obaid Mohammed Al Kaabi. Courtesy Abu Dhabi Awards

Lt Gen Al Kaabi received his award for playing a pivotal role in the early years of the United Arab Emirates Armed Forces.

He started his military career in 1963 and was promoted to the position of officer candidate with the Abu Dhabi Defence Force in 1968.

He advanced to the role of Deputy Chief of Staff before reaching the position of Undersecretary of the Ministry of Defence.

“Al Kaabi was also a leading figure in the development of the Al Ain community, where he would host lectures on various topics relevant to families and youth,” said the judging panel.

“His dedication to civic duty made him a high-profile and valued community role model.”

Dr Fatima Alsayedyousef Al Refaei

Dr Fatima Alsayedyousef Al Refaei Courtesy Abu Dhabi Awards
Dr Fatima Alsayedyousef Al Refaei Courtesy Abu Dhabi Awards

Widely regarded as a pioneer in her field, Dr Al Refaei was instrumental in developing the nursing profession in the UAE.

Her achievements included establishing the Emirates Nursing Association in 2003, which continues to provide holistic support to the profession, as well as offering encouragement to those considering becoming nurses in the UAE.

She has been a key fixture at international events and conferences over the past three decades. In 2017, she was elected as a member of the internationally renowned Board of Directors for the International Council of Nurses (ICN) for the Middle East region.

Today she serves as an adviser for nursing affairs at the UAE Ministry of Health and Prevention.

Mohammed Ahmed Al Murr

Mohammed Ahmed Al Murr Courtesy Abu Dhabi Awards
Mohammed Ahmed Al Murr Courtesy Abu Dhabi Awards

The chairman of the Mohammed Bin Rashid Al Maktoum Library Foundation and former Speaker of the Federal National Council is widely seen as one of the UAE’s most influential political and cultural figures, regarded by many as a custodian of the nation’s culture and heritage.

Mr Al Murr has played key roles in pioneering projects including the Etihad Museum, Dubai Opera, the Sheikh Zayed Book Award, the Culture and Scientific Association and Huroof Arabiya, a magazine about Arabic calligraphy.

“His work has been instrumental in shaping and showcasing UAE talent and heritage, and developing global platforms that unite worldwide communities and perspectives,” the judging panel said.

Dr Essam Eldin Mohamed El Shammaa

Dr Essam Eldin Mohamed El Shammaa. Courtesy Abu Dhabi Awards
Dr Essam Eldin Mohamed El Shammaa. Courtesy Abu Dhabi Awards

Widely regarded as one of the UAE’s leading experts in the field of medical imaging, Dr El Shammaa has dedicated his resources and expertise to serve the healthcare sector of both Abu Dhabi and the entire nation, becoming a stalwart of the Corniche Hospital in the process.

His career at the hospital began in 1977 and over the years he helped to develop the radiology department, and to introduce a variety of cutting-edge healthcare services.

“Dr El Shammaa is admired for sharing his vast medical experience with his healthcare colleagues and serving as a valued source of knowledge in the field of obstetrics and gynaecology,” the judging panel said.

The radiology department at the Corniche Hospital was renamed as the Dr El Shammaa Imaging Department in his honour.

Zaafarana Ahmed Khamis

Zaafarana Ahmed Khamis. Courtesy Abu Dhabi Awards
Zaafarana Ahmed Khamis. Courtesy Abu Dhabi Awards

Known to many as “the Mother of People of Determination”, Ms Khamis started her volunteer work in 2007 at the Zayed Higher Organisation for People of Determination, where she continues to make a difference to the lives of so many.

She is a mother of 11, including two Special Olympic champions, Hamda and Maryam.

Ms Khamis has devoted a countless amount of time to the support and care of disabled people, particularly during national and international sporting events, such as the Special Olympics World Games, which took place in Abu Dhabi in 2019.

“Zaafarana Ahmed Khamis’s notable devotion and commitment to volunteering has earned her the trust of those around her and distinguishes her as an inspiring role model in the Abu Dhabi community,” said the judges.

Hussain Abdulrahman Khansaheb

Hussain Abdulrahman Khansaheb. Courtesy Abu Dhabi Awards
Hussain Abdulrahman Khansaheb. Courtesy Abu Dhabi Awards

Mr Khansaheb and his family have been considered pioneers in the UAE construction and infrastructure sectors since the 1930s.

The Khansaheb company is responsible for many of the country’s most iconic landmarks.

He has been at the helm of the firm since 1954 and has helped create many of the UAE’s roads, hospitals, airports, schools, sporting venues and hotels.

He is equally known for his dedication to charity and humanitarian work, impacting on people in the UAE and beyond.

This includes the construction of orphanages and homes for families in need, and providing medical equipment, medicines and school supplies.

Faraj Ali Binhamoodah Al Dhaheri

Faraj Ali Binhamoodah Al Dhaheri. Courtesy Abu Dhabi Awards
Faraj Ali Binhamoodah Al Dhaheri. Courtesy Abu Dhabi Awards

Mr Al Dhaheri dedicated his time to social responsibility and philanthropic work throughout the decades.

He served the UAE in a number of influential roles on the Federal National Council, the Board of Directors of Zakat Fund and as a trustee of UAE University.

In 2010 he established the Bin Hamoodah Endowed Chair in Public Health, which was a cornerstone of Zayed University's Endowment Fund, encouraging advanced research and academic studies of benefit to the UAE.

He was also officially recognised by the Emirates Red Crescent in 2015 for his generosity in support of the organisation’s humanitarian work.

Ghubaisha Rubaya Al Ketbi

Ghubaisha Rubaya Al Ketbi. Courtesy Abu Dhabi Awards
Ghubaisha Rubaya Al Ketbi. Courtesy Abu Dhabi Awards

Renowned for her humanitarian work and passion for volunteering, Ms Al Ketbi received a Community Service Medal from the Abu Dhabi Police General Headquarters in 2020.

She provided daily meals for police personnel at the Al Shuwaib checkpoint, during and after Ramadan last year, as they worked to ensure the safety of the public during the Covid-19 pandemic.

“Ghubaisha Al Ketbi’s generosity exemplifies the values of empathy and compassion, which ​​the late Sheikh Zayed bin Sultan held in high regard,” said the judges.

“Her avid volunteerism and dedication stem from an inherent belief in giving back, embodying the model of a selfless Emirati.”

Yusufali Musaliyamveettil Abdul Kader

Yusufali Musaliyamveettil Abdul Kader. Courtesy Abu Dhabi Awards
Yusufali Musaliyamveettil Abdul Kader. Courtesy Abu Dhabi Awards

Mr Kader came to the UAE in its formative years in the early 1970s, joining his uncle’s then-modest distribution company in the nutrition sector.

It was in those formative years that the Indian national gained the expertise to develop and expand his Abu Dhabi-based Lulu Group, which is now one of the biggest names in UAE retail.

“His support of many initiatives and campaigns, both nationally and internationally, have positively impacted many local communities,” said the judges.

“Driven by his belief in the importance of education and its role in developing sustainable and prosperous communities, Yusufali has funded the education of countless students.”

Mohammed Bakhit Al Ketbi

Mohammed Bakhit Al Ketbi. Courtesy Abu Dhabi Awards
Mohammed Bakhit Al Ketbi. Courtesy Abu Dhabi Awards

The late Mr Al Ketbi was widely recognised as one of the UAE’s most loyal military servants and considered by many to be a pioneer in his field.

He joined the armed forces at the age of 16, serving for 35 years, and received numerous medals of recognition for his long-standing service.

A founding member of the Special Operations Command, Mr Al Ketbi participated in several international peacekeeping missions in countries including Lebanon, Somalia, Bosnia and Herzegovina, Kuwait and Afghanistan.

He often held lectures on preserving the UAE’s national identity and was instrumental in encouraging young people to cherish and embrace their culture.

He died in 2020 at the age of 64.

Dr Abdulmajeed Brek Al Zubaidi

Abdulmajeed Brek Al Zubaidi. Courtesy Abu Dhabi Awards
Abdulmajeed Brek Al Zubaidi. Courtesy Abu Dhabi Awards

The cardiology consultant at the Abu Dhabi Health Services Company is widely viewed as having played a crucial role in raising the standards of care across the UAE.

“Throughout his career, Dr Al Zubaidi’s work and expertise have improved the quality and effectiveness of medical services in the field of cardiovascular disease, contributing to the UAE’s ambition of providing a robust and high quality healthcare offering,” said the judges.

“He has gone above and beyond for the welfare of his patients and serves as a mentor to his medical colleagues, sharing his invaluable expertise and experience.”

He developed a methodology for rapid intervention in the treatment of the most critical type of heart attack – the ST-Elevation Myocardial Infarction (STEMI).

This database is actively used in medical research and studies to help raise awareness and treatment of heart diseases among the UAE community.

Jacques Rene Renaud

Jacques Rene Renaud. Courtesy Abu Dhabi Awards
Jacques Rene Renaud. Courtesy Abu Dhabi Awards

Using the expertise of the Frenchman, the UAE was able to develop a captive breeding programme for the Houbara bustard bird, which helped to boost the population of the endangered species.

Mr Renaud also helped to create a mechanism to track the Houbara bustard using satellite-tracking devices, supporting the research efforts of avian experts in the UAE.

His other achievements include playing a pivotal part in the establishment of the Emirates Centre for Wildlife Propagation in the Kingdom of Morocco in 1995, as well as the development of the National Avian Research Centre in Sweihan, Abu Dhabi.

Over recent years, these efforts mean that almost 70,000 Houbara bustards annually are bred and released in the UAE, Morocco and Kazakhstan.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3C%2Fstrong%3E%3A%20ASI%20(formerly%20DigestAI)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Quddus%20Pativada%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Artificial%20intelligence%2C%20education%20technology%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%243%20million-plus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GSV%20Ventures%2C%20Character%2C%20Mark%20Cuban%3C%2Fp%3E%0A
AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

if you go

The flights

Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.

The trip

Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.

Barings Bank

 Barings, one of Britain’s oldest investment banks, was
founded in 1762 and operated for 233 years before it went bust after a trading
scandal. 

Barings Bank collapsed in February 1995 following colossal
losses caused by rogue trader Nick Lesson. 

Leeson gambled more than $1 billion in speculative trades,
wiping out the venerable merchant bank’s cash reserves.  

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

UAE currency: the story behind the money in your pockets

Abandon
Sangeeta Bandyopadhyay
Translated by Arunava Sinha
Tilted Axis Press 

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

BOSH!'s pantry essentials

Nutritional yeast

This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.

Seeds

"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."

Umami flavours

"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".

Onions and garlic

"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."

Your grain of choice

Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."

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

RESULTS
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Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Green ambitions
  • Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
  • Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
  • Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
  • Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water 
Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.