Sheikh Ahmed bin Sultan Al Qasimi, Deputy Ruler of Sharjah, has died.
His death on Thursday will be marked by three days of mourning and flags will be flown at half-staff.
Sheikh Ahmed died in London and the mourning period will begin when his body is returned to the Emirates and funeral prayers are performed.
The Court of Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, said condolences would be received through phone calls because the coronavirus outbreak is preventing gatherings.
The court said phone numbers would be made public in due course.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, led tributes online and offered his condolences to the Sharjah Ruler.
"Our condolences to His Highness Sheikh Dr Sultan bin Muhammad Al Qasimi and the people of the UAE on the death of Sheikh Ahmed bin Sultan Al Qasimi. May God rest his soul," he said on Twitter.
Sheikh Mohammed prayed for the family to be granted patience and solace.
"We belong to Allah and to Him we shall return," he said.
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, also paid his respects.
"My sincere condolences to my brother Sheikh Sultan bin Muhammad Al Qasimi and his family on the passing of Sheikh Ahmed bin Sultan Al Qasimi," Sheikh Mohamed said.
"I pray they are granted patience and solace during these difficult and trying times. May he rest in peace."
The Ministry of Presidential Affairs issued a statement mourning the death of the Sharjah royal.
It offered its condolences, prayers and words of comfort to Sheikh Ahmed's family.
Similar messages were issued by the offices of the Ruler of Ajman, Sheikh Humaid bin Rashid Al Nuaimi, and the Ruler of Fujairah, Sheikh Hamad bin Mohammed Al Sharqi.
They mourned the death of Sheikh Ahmed and wished the family the strength to bear their loss.
During mourning period, flags are flown at half-staff and regular radio programmes are replaced with classical music or Quran recitations.
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Adel Esmat (translated by Mandy McClure)
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Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
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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
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ULTRA PROCESSED FOODS
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.
MATCH INFO
Euro 2020 qualifier
Croatia v Hungary, Thursday, 10.45pm, UAE
TV: Match on BeIN Sports
Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
724,000 cubic metres is the space it encloses
Stands taller than the leaning tower of Pisa
Steel trellis dome is one of the largest single structures on site
The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
World’s largest 360-degree projection surface