ABU DHABI // After a long and demanding session in the FNC, it is not unusual to find Sultan Al Shamsi with his hand in the air.
Known as the “session dragger”, Mr Al Shamsi, 40, has yet to be swayed by fellow members’ disapproval of his regular interventions in debates, even during a marathon 10-hour session.
“Often members are displeased with these,” he says. “But the beginning of a law is just as important as its end.
“My motive is that I have come all the way from my home. I prepare for every session and take notes of the remarks I would like to make.”
The lawyer, who topped the ballots in Ajman at the 2011 election, has put his practice on hold until he finishes his FNC term.
“To be successful in parliament you need to be completely and solely dedicated to its work,” Mr Al Shamsi says. “What makes me successful is that I am free for the parliamentary work.”
He says all members should devote themselves entirely to their council responsibilities – even though the law allows them to keep their outside jobs – as their regular employment can detract from their performance.
On the council, Mr Al Shamsi is the deputy head of the legal and legislative committee.
This is one of the reasons why he wanted a seat on the FNC.
“As a legal practitioner, I wanted to join the FNC for its supervision and legislative role, plus there were some demands that needed to reach decision-makers,” he says.
One of the laws Mr Al Shamsi believed needed swift amendment was the companies law, which was revamped this year, and the law covering legal practice, which has yet to reach the council. “Thankfully, my communication with people has helped me, before joining the FNC and after,” he says. “I did not promise people anything because I was aware of the FNC’s power.”
Mr Al Shamsi admits that he and others mistakenly thought that with the 20-fold expansion of the electoral college in 2011, the legislative council’s powers would also be increased.
But he says he was pleasantly surprised with its capabilities.
“We worked to exhaust all the council’s powers, whether through directing questions to ministers or summoning them.”
In the past three years, Mr Al Shamsi says, the Government has been most welcoming to the council’s recommendations.
“We have had a large pool of work – a huge timetable and many draft laws,” he says.
“The experience has been beneficial to me.
“I learnt about the stages of law-making and learnt from other parliaments’ experience.”
While pleased with the current pace of work, he says increasing the number of councillors could be beneficial.
“If in one session five are absent, then there are not many members left,” Mr Al Shamsi says.
“It would be good to bring in more expertise.
“The council’s strength comes from its diversity.”
osalem@thenational.ae
UAE currency: the story behind the money in your pockets
Read more about the coronavirus
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
UAE currency: the story behind the money in your pockets
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
FIGHT CARD
Bantamweight Hamza Bougamza (MAR) v Jalal Al Daaja (JOR)
Catchweight 67kg Mohamed El Mesbahi (MAR) v Fouad Mesdari (ALG)
Lighweight Abdullah Mohammed Ali (UAE) v Abdelhak Amhidra (MAR)
Catchweight 73kg Mostafa Ibrahim Radi (PAL) v Yazid Chouchane (ALG)
Middleweight Yousri Belgaroui (TUN) v Badreddine Diani (MAR)
Catchweight 78kg Rashed Dawood (UAE) v Adnan Bushashy (ALG)
Middleweight Sallaheddine Dekhissi (MAR) v Abdel Emam (EGY)
Catchweight 65kg Rachid Hazoume (MAR) v Yanis Ghemmouri (ALG)
Lighweight Mohammed Yahya (UAE) v Azouz Anwar (EGY)
Catchweight 79kg Omar Hussein (PAL) v Souhil Tahiri (ALG)
Middleweight Tarek Suleiman (SYR) v Laid Zerhouni (ALG)
TUESDAY'S ORDER OF PLAY
Centre Court
Starting at 2pm:
Malin Cilic (CRO) v Benoit Paire (FRA) [8]
Not before 4pm:
Dan Evans (GBR) v Fabio Fogini (ITA) [4]
Not before 7pm:
Pablo Carreno Busta (SPA) v Stefanos Tsitsipas (GRE) [2]
Roberto Bautista Agut (SPA) [5] v Jan-Lennard Struff (GER)
Court One
Starting at 2pm
Prajnesh Gunneswaran (IND) v Dennis Novak (AUT)
Joao Sousa (POR) v Filip Krajinovic (SRB)
Not before 5pm:
Rajeev Ram (USA) and Joe Salisbury (GBR) [1] v Marin Cilic v Novak Djokovic (SRB)
Nikoloz Basilashvili v Ricardas Berankis (LTU)
