• A helicopter puts out a fire at the scene of the explosion at the port of Lebanon's capital Beirut on August 4, 2020. AFP
    A helicopter puts out a fire at the scene of the explosion at the port of Lebanon's capital Beirut on August 4, 2020. AFP
  • Smoke billows from an area of a large explosion that rocked the harbour area of Beirut, Lebanon. EPA
    Smoke billows from an area of a large explosion that rocked the harbour area of Beirut, Lebanon. EPA
  • The aftermath of blast in Beirut. Sunniva Rose / The National
    The aftermath of blast in Beirut. Sunniva Rose / The National
  • The scene of the explosion that rocked Beirut. AFP
    The scene of the explosion that rocked Beirut. AFP
  • The harbour area with smoke billowing from an area of the explosion, Beirut, Lebanon. EPA
    The harbour area with smoke billowing from an area of the explosion, Beirut, Lebanon. EPA
  • A man reacts at the scene of an explosion at the port in Lebanon's capital Beirut. AFP
    A man reacts at the scene of an explosion at the port in Lebanon's capital Beirut. AFP
  • The scene of the explosion at the port in Beirut. AFP
    The scene of the explosion at the port in Beirut. AFP
  • The scene of the explosion at the port in Beirut. AFP
    The scene of the explosion at the port in Beirut. AFP
  • The scene of the explosion in Beirut. AFP
    The scene of the explosion in Beirut. AFP
  • People gather near the scene of the explosion in Beirut. AFP
    People gather near the scene of the explosion in Beirut. AFP
  • The scene of the blast in Beirut. AFP
    The scene of the blast in Beirut. AFP
  • The scene of the explosion in Beirut. AFP
    The scene of the explosion in Beirut. AFP
  • A wounded man is checked by a fireman near the scene of the explosion in Beirut. AFP
    A wounded man is checked by a fireman near the scene of the explosion in Beirut. AFP
  • A resident stands in the street by a destroyed car, following the explosion near by at the port of Beirut. Bloomberg
    A resident stands in the street by a destroyed car, following the explosion near by at the port of Beirut. Bloomberg
  • Lebanese Red Cross officers carry an injured woman following an explosion at the port of Beirut on August 4, 2020. AFP
    Lebanese Red Cross officers carry an injured woman following an explosion at the port of Beirut on August 4, 2020. AFP
  • Smoke rises after the explosion was heard in Beirut. Reuters
    Smoke rises after the explosion was heard in Beirut. Reuters
  • Firefighters spray water at a blaze after the explosion in Beirut. Reuters
    Firefighters spray water at a blaze after the explosion in Beirut. Reuters
  • People walk at scene of the explosion in Beirut. AFP
    People walk at scene of the explosion in Beirut. AFP
  • The blast at Beirut port. Twitter/ @borzou
    The blast at Beirut port. Twitter/ @borzou
  • Army personnel around entrance to port.
    Army personnel around entrance to port.
  • The aftermath of the blast in Beirut. Sunniva Rose / The National
    The aftermath of the blast in Beirut. Sunniva Rose / The National
  • The aftermath of the blast in Beirut. Sunniva Rose / The National
    The aftermath of the blast in Beirut. Sunniva Rose / The National
  • The aftermath of the blast in Beirut. Sunniva Rose / The National
    The aftermath of the blast in Beirut. Sunniva Rose / The National
  • The aftermath of blast in Beirut. Sunniva Rose / The National
    The aftermath of blast in Beirut. Sunniva Rose / The National
  • Sailors leave their damaged ship near the explosion in Beirut. AP Photo
    Sailors leave their damaged ship near the explosion in Beirut. AP Photo
  • A vehicle stands damaged on a road following a large explosion at the port area of Beirut. Bloomberg
    A vehicle stands damaged on a road following a large explosion at the port area of Beirut. Bloomberg
  • Firefighters try to extinguish flames after a large explosion rocked the harbour area of Beirut. EPA
    Firefighters try to extinguish flames after a large explosion rocked the harbour area of Beirut. EPA
  • People and journalists gather at the scene of an explosion at the port of Lebanon's capital Beirut. AFP
    People and journalists gather at the scene of an explosion at the port of Lebanon's capital Beirut. AFP
  • An injured man sits outside American University of Beirut medical centre on August 5, 2020. Reuters
    An injured man sits outside American University of Beirut medical centre on August 5, 2020. Reuters
  • Men stand before wrecked buildings near the port. Getty Images
    Men stand before wrecked buildings near the port. Getty Images
  • A man walks by an overturned car and destroyed buildings. Getty Images
    A man walks by an overturned car and destroyed buildings. Getty Images
  • Lebanese soldiers stand outside American University of Beirut medical centre. Reuters
    Lebanese soldiers stand outside American University of Beirut medical centre. Reuters
  • Injured people stand after the explosion. AP Photo
    Injured people stand after the explosion. AP Photo
  • People gather by cars destroyed following an explosion at the port of Lebanon's capital Beirut. AFP
    People gather by cars destroyed following an explosion at the port of Lebanon's capital Beirut. AFP
  • Wounded people wait to receive treatment outside a hospital following an explosion near the Beirut port. AFP
    Wounded people wait to receive treatment outside a hospital following an explosion near the Beirut port. AFP

Pray for Lebanon: UAE Rulers offer condolences after explosion


  • English
  • Arabic

Rulers of the UAE offered condolences to Lebanon and victims of explosions that rocked Beirut on Tuesday.

The explosions left at least 100 people dead and 4,000 injured in the Lebanese capital.

The blast, felt as far away as the island of Cyprus, shattered windows and caused buildings to collapse in the area as a huge pink-hued mushroom cloud rose into the sky.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, asked God to grant mercy and solace to the people of Lebanon, “the kindest of people”.

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, prayed for Lebanon.

“Our thoughts and prayers are with our Lebanese brothers and sisters during these trying times,” he said on Twitter. “We pray that God grants you patience and solace. God bless Lebanon and the Lebanese people.”

Dr Anwar Gargash, UAE Minister of State for Foreign Affairs said: "Our hearts are with Beirut and its people."

Burj Khalifa was lit with the Lebanese flag in tribute to Lebanon.

Lebanese President Michel Aoun said that 2,750 tonnes of ammonium nitrate, used in fertilisers and bombs, had been stored for six years at the port without safety measures.

He appointed a committee to investigate the blast and submit its findings within five days.

Health Minister Hamad Hasan called it "a disaster in every sense of the word".

The explosion was heard as far away as Nicosia on the eastern Mediterranean island of Cyprus, which is 240 kilometres north-west.

Leaders from around the world have offered Lebanon assistance.

In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press 

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

MEFCC information

Tickets range from Dh110 for an advance single-day pass to Dh300 for a weekend pass at the door. VIP tickets have sold out. Visit www.mefcc.com to purchase tickets in advance.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

The years Ramadan fell in May

1987

1954

1921

1888

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

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.