ABU DHABI // Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, received United States vice president Joe Biden at Emirates Palace on Monday.
The two shared a working dinner and discussed cooperation on crises in the region.
Mr Biden was in the UAE for a visit that included an earlier stop in Abu Dhabi at the Sheikh Zayed Grand Mosque.
His tour of the mosque covered its halls, corridors and outer courtyard. He heard about the structure’s foundation, architectural styles, mosaics, floral carvings and marble-clad courtyard pillars. He also visited the tomb of the late Sheikh Zayed, Founding Father of the UAE, according to Wam, the state news agency.
At the end of the visit, he received a copy of the book Spaces of Light, a publication of the Sheikh Zayed Grand Mosque Centre, which includes photographs highlighting the Islamic architectural features of the mosque, and The Houses of God, a book on the history of mosques.
Mr Biden and his delegation were accompanied by Reem Al Hashimy, Minister of State for International Cooperation, Barbara Leaf, US ambassador to the UAE, and Yousef Al Obaidly, director general of the Sheikh Zayed Grand Mosque Centre.
Mr Biden also visited Masdar City on a tour that highlighted cooperation between his country and the UAE on renewable energy and clean technology.
Dr Sultan Al Jaber, Minister of State and chairman of Masdar, and other officials welcomed Mr Biden and a delegation during a tour of Masdar City.
His visit is “a testament” to the countries’ relationship, “one built on mutual trust, economic partnership and a vision to developing sustainable and knowledge-based economies”, said Dr Al Jaber.
“US cooperation with Masdar has led to advances in the research, technology innovation and application of sustainable solutions to the world’s most pressing energy, water and climate challenges,” he said.
“We look forward to building on our accomplishments over the last decade and to continue developing the knowledge and expertise that will enable us to keep pushing the boundaries of clean technology.”
Meanwhile, Dr Jill Biden, wife of the US vice president, met Sheikha Fatima bint Mubarak, discussing ways to strengthen cooperation between their countries in women’s empowerment.
Sheikha Fatima, who is Chairwoman of the General Women’s Union, Supreme Chairwoman of the Family Development Foundation, and President of the Supreme Council for Motherhood and Childhood, welcomed Dr Biden and discussed the union’s role in implementing the directives of UAE leaders to support and help women and children.
Dr Biden commended Sheikha Fatima’s role in supporting Emirati women and praised them for attaining senior ministerial, parliamentarian, diplomatic and academic posts.
Dr Biden also visited the women’s union, hearing about the union’s work, strategy and efforts towards strengthening women’s political participation, under the guidance of Sheikha Fatima.
Dr Biden visited Al Jawhara Hall, where she viewed awards received by Sheikha Fatima for her humanitarian and cultural roles, and her efforts to advance women’s cause. She also visited the union’s activities hall and Jenatti nursery, according to Wam, the state news agency.
Dr Biden was received by Noura Al Suwaidi, director of the union, Dr Maha Barakat, director general of the Health Authority Abu Dhabi, Reem Al Falasi, secretary general of the Supreme Council for Motherhood and Childhood, Amal Al Kous, assistant undersecretary for school activities and environment at the Ministry of Education, and Dr Mouza Al Shehhi, chief executive of the Fatima bint Mubarak Ladies Sports Academy.
A full-time English professor at a community college, Dr Biden also visited the New York University Abu Dhabi campus, where she spent an hour speaking with university leaders and students.
They described university projects and programmes to Dr Biden, such as the Sheikh Mohammed bin Zayed Scholars Programme for Emirati leadership development and the Engineering Design Studio, a research lab for technology projects.
“Dr Biden offers a phenomenal role model to all students, and particularly to students like those at NYUAD, who are resolved to make a difference in shaping a world of shared understanding and service to humanity,” said Al Bloom, the university’s vice chancellor.
newsdesk@thenational.ae
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
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Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
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More on Coronavirus in France
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
Killing of Qassem Suleimani
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Florence and the Machine – High as Hope
Three stars
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.
India Test squad
Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
