• People wearing face mask buy fruits and vegetables at the Al Awir fruit and vegetable market during a hot and humid day in Dubai. Pawan Singh / The National
    People wearing face mask buy fruits and vegetables at the Al Awir fruit and vegetable market during a hot and humid day in Dubai. Pawan Singh / The National
  • People have lunch at Cafe Isan in JLT on a sunny day in Dubai. Chris Whiteoak / The National
    People have lunch at Cafe Isan in JLT on a sunny day in Dubai. Chris Whiteoak / The National
  • Safety measures put in place at Guru Nanak Darbar Sikh temple in Dubai as places of worship hope to reopen soon. Chris Whiteoak / The National
    Safety measures put in place at Guru Nanak Darbar Sikh temple in Dubai as places of worship hope to reopen soon. Chris Whiteoak / The National
  • Guru Nanak Darbar Sikh temple in Dubai has put in place safety measures awaiting instructions from authorities to reopen. Chris Whiteoak / The National
    Guru Nanak Darbar Sikh temple in Dubai has put in place safety measures awaiting instructions from authorities to reopen. Chris Whiteoak / The National
  • Security guard checks the temperature of a visitor at the Al Awir fruit and vegetable market during a hot and humid day in Dubai. Pawan Singh / The National
    Security guard checks the temperature of a visitor at the Al Awir fruit and vegetable market during a hot and humid day in Dubai. Pawan Singh / The National
  • A chef prepares freshly roasted chicken wearing a face mask and gloves at Nightjar Coffee in Al Serkal Avenue, Al Quoz, to comply with health and safety measures put in place by Dubai Municipality. Antonie Robertson / The National
    A chef prepares freshly roasted chicken wearing a face mask and gloves at Nightjar Coffee in Al Serkal Avenue, Al Quoz, to comply with health and safety measures put in place by Dubai Municipality. Antonie Robertson / The National
  • A staff at Nightjar Coffee in Al Serkal Avenue, Al Quoz, makes coffee as restaurants are allowed to open after complying with strict procedures put in place by Dubai Municipality. Antonie Robertson / The National
    A staff at Nightjar Coffee in Al Serkal Avenue, Al Quoz, makes coffee as restaurants are allowed to open after complying with strict procedures put in place by Dubai Municipality. Antonie Robertson / The National
  • A woman wearing a face mask walks past art work depicting Emirati boys playing in Al Satwa area in Dubai. Pawan Singh / The National
    A woman wearing a face mask walks past art work depicting Emirati boys playing in Al Satwa area in Dubai. Pawan Singh / The National
  • A worker cleans signs outside an Emirates NBD branch on Al Wasl road in Dubai. Pawan Singh / The National
    A worker cleans signs outside an Emirates NBD branch on Al Wasl road in Dubai. Pawan Singh / The National
  • People wear protective face masks while waiting for the bus in Al Satwa area of Dubai. Pawan Singh / The National
    People wear protective face masks while waiting for the bus in Al Satwa area of Dubai. Pawan Singh / The National
  • Pedestrians wear protective face masks in Dubai's Al Satwa area. Pawan Singh / The National
    Pedestrians wear protective face masks in Dubai's Al Satwa area. Pawan Singh / The National
  • Rami, a jeweller, cleans a ring in a Dubai store. Chris Whiteoak / The National
    Rami, a jeweller, cleans a ring in a Dubai store. Chris Whiteoak / The National
  • Mohamed Hawas Al Sadid, chief executive of the Ambulatory Healthcare Services checks the Covid-19 assessment center at ADNEC in Abu Dhabi. Victor Besa / The National
    Mohamed Hawas Al Sadid, chief executive of the Ambulatory Healthcare Services checks the Covid-19 assessment center at ADNEC in Abu Dhabi. Victor Besa / The National
  • Staff at the Nightjar Coffee cafe in Al Serkal Avenue, Dubai follow strict procedures to ensure health and safety measures put in place by Dubai Municipality. Antonie Robertson / The National
    Staff at the Nightjar Coffee cafe in Al Serkal Avenue, Dubai follow strict procedures to ensure health and safety measures put in place by Dubai Municipality. Antonie Robertson / The National

Coronavirus: UAE announces 491 new cases of Covid-19


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The UAE reported 491 new cases of Covid-19 on Saturday, raising the country's total number of infections to 41,990.

The cases were identified from more than 40,000 tests carried out across the country over the past 24-hours.

Authorities said a further 815 recovered from the virus, making it 26,761 people to overcome Covid-19 since the outbreak.

And one person died, taking the death toll to 288.

This week, the UAE's number of recoveries exceeded half the total infections since the first Covid-19 cases were announced in late January.

Globally coronavirus cases reached 7.5 million with 3.5 million recoveries and more than 421,000 deaths.

On Thursday, the UAE launched a campaign to bring back 200,000 residents who were stranded abroad for months after the country closed its borders in March to stop the virus from spreading.

The first phase that aimed to fly home 31,000 people between March 25 and June 8 had prioritised humanitarian cases.

Residents have been returning on a series of special flights as restrictions to stem the spread of Covid-19 are gradually eased.

The National Emergency Crisis and Disaster Management Authority said efforts were being stepped up to ensure people with valid residency visas were able to return.

Khalid Belhoul, undersecretary at the Ministry of Foreign Affairs and International Co-operation, said 50 percent of the focus in the current phase would be to reunite families.

He said the opening up “will also facilitate the return of people working in vital professions to ensure the enhancement of the community’s quality of life.”

Residency holders must apply via the website smartservices.ica.gov.ae and can book their tickets after receiving approval from authorities.

The UAE imposed strict limits on air travel in March to slow down the spread of the pandemic.

This left large numbers of residents who were visiting families, on business trips and vacation unable to fly back to the UAE.

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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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

RESULTS

Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.

Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.

Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.

Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.

Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.

Catchweight 80kg​​​​​​​
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.

Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.

Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.

Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.

Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.

Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.

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