• Carrefour shoppers at the parking lot with their groceries at the Yas Mall. Victor Besa / The National
    Carrefour shoppers at the parking lot with their groceries at the Yas Mall. Victor Besa / The National
  • People wearing protective face mask after doing shopping at the Carrefour supermarket in Ibn Battuta mall in Dubai. UAE government told residents to wear facemask and gloves all the times outside the home. Pawan Singh / The National
    People wearing protective face mask after doing shopping at the Carrefour supermarket in Ibn Battuta mall in Dubai. UAE government told residents to wear facemask and gloves all the times outside the home. Pawan Singh / The National
  • A grocery shopper with a face mask on at Souk Planet, Khalifa City. Face masks should be worn at all times when outside the home, the UAE government said on Saturday. Victor Besa / The National
    A grocery shopper with a face mask on at Souk Planet, Khalifa City. Face masks should be worn at all times when outside the home, the UAE government said on Saturday. Victor Besa / The National
  • People wearing protective face mask after doing shopping at the Carrefour in Discovery Pavilion in Discovery Gardens area in Dubai. Pawan Singh / The National
    People wearing protective face mask after doing shopping at the Carrefour in Discovery Pavilion in Discovery Gardens area in Dubai. Pawan Singh / The National
  • A delivery driver stacks water to provide to residents in an extremely quiet Jumeirah Beach Residence in Dubai. Chris Whiteoak / The National
    A delivery driver stacks water to provide to residents in an extremely quiet Jumeirah Beach Residence in Dubai. Chris Whiteoak / The National
  • One of the shopper with protective face mask after doing shopping at the Carrefour supermarket in Ibn Battuta mall in Dubai. Pawan Singh / The National
    One of the shopper with protective face mask after doing shopping at the Carrefour supermarket in Ibn Battuta mall in Dubai. Pawan Singh / The National
  • Abu Dhabi, United Arab Emirates, April 5, 2020. Grocery shoppers with face mask s on at Souk Planet, Khalifa City. Face masks should be worn at all times when outside the home, the UAE government said on Saturday. Victor Besa / The National
    Abu Dhabi, United Arab Emirates, April 5, 2020. Grocery shoppers with face mask s on at Souk Planet, Khalifa City. Face masks should be worn at all times when outside the home, the UAE government said on Saturday. Victor Besa / The National
  • A construction worker crosses the street with a mask on at Khalifa City, Abu Dhabi. Face masks should be worn at all times when outside the home. Victor Besa / The National
    A construction worker crosses the street with a mask on at Khalifa City, Abu Dhabi. Face masks should be worn at all times when outside the home. Victor Besa / The National
  • A lone Zomato delivery man crosses the Al Bandar overpass at Khalifa City. Victor Besa / The National
    A lone Zomato delivery man crosses the Al Bandar overpass at Khalifa City. Victor Besa / The National
  • The Warner Brothers theme park on Yas Island was temporarily closed during the pandemic. Victor Besa / The National
    The Warner Brothers theme park on Yas Island was temporarily closed during the pandemic. Victor Besa / The National
  • Barriers in place at Sunset Beach near Jumeirah Beach Hotel, during the height of the pandemic. Antonie Robertson / The National
    Barriers in place at Sunset Beach near Jumeirah Beach Hotel, during the height of the pandemic. Antonie Robertson / The National
  • A cleaner drives a street sweeper in Jumeirah, Dubai. Antonie Robertson / The National
    A cleaner drives a street sweeper in Jumeirah, Dubai. Antonie Robertson / The National
  • Pharmacies across the country have seen a spike in sales of face masks. Antonie Robertson / The National
    Pharmacies across the country have seen a spike in sales of face masks. Antonie Robertson / The National
  • A man prays alone in a car park in Sharjah when mosques, churches and temples were temporarily closed. Antonie Robertson / The National
    A man prays alone in a car park in Sharjah when mosques, churches and temples were temporarily closed. Antonie Robertson / The National
  • Lines of taxis sit outside Global Village in Dubai. Chris Whiteoak / The National
    Lines of taxis sit outside Global Village in Dubai. Chris Whiteoak / The National
  • A healthcare worker on her way to work on a gloomy Monday morning at the Al Mushrif area of Abu Dhabi. Victor Besa / The National
    A healthcare worker on her way to work on a gloomy Monday morning at the Al Mushrif area of Abu Dhabi. Victor Besa / The National
  • During the height of the pandemic the RTA closed entrances leading to Al Ras area of Dubai from three main roads and interchanges: Al Musalla, Al Khaleej, and Baniyas Streets. Reem Mohammed / The National
    During the height of the pandemic the RTA closed entrances leading to Al Ras area of Dubai from three main roads and interchanges: Al Musalla, Al Khaleej, and Baniyas Streets. Reem Mohammed / The National
  • An empty Sunset Beach located between the Jumeirah Beach Hotel and Kite Beach in Dubai. Antonie Robertson / The National
    An empty Sunset Beach located between the Jumeirah Beach Hotel and Kite Beach in Dubai. Antonie Robertson / The National
  • A man walks, while wearing a mask, to get to work in Dubai during the stay home policy in the UAE. Antonie Robertson / The National .
    A man walks, while wearing a mask, to get to work in Dubai during the stay home policy in the UAE. Antonie Robertson / The National .
  • A man cleans the Barsha Heights welcome sign at the entrance to the neighbourhood in Dubai. Antonie Robertson / The National
    A man cleans the Barsha Heights welcome sign at the entrance to the neighbourhood in Dubai. Antonie Robertson / The National
  • Dubai’s Supreme Committee of Crisis and Disaster Management announced increased restrictions on movement in Al Ras area of Dubai for two weeks to facilitate intensified sterilisation procedures in 2020. Reem Mohammed / The National
    Dubai’s Supreme Committee of Crisis and Disaster Management announced increased restrictions on movement in Al Ras area of Dubai for two weeks to facilitate intensified sterilisation procedures in 2020. Reem Mohammed / The National
  • A sign at Global Village thanking Dubai's heroes. Chris Whiteoak / The National
    A sign at Global Village thanking Dubai's heroes. Chris Whiteoak / The National
  • A man waits on the street with a face mask on outside a restaurant in Barsha Heights in Dubai. Chris Whiteoak / The National
    A man waits on the street with a face mask on outside a restaurant in Barsha Heights in Dubai. Chris Whiteoak / The National

Coronavirus: 210 new cases of Covid-19 in UAE as total reaches 1,024


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The UAE announced 210 new cases of coronavirus on Thursday, bringing the country's total to 1,024.

The new patients, who are in stable condition, were identified during contact tracing and had not followed preventive measures, the Ministry of Health and Prevention said.

The ministry also announced that 35 people had recovered from Covid-19, bringing the total to 96. The announcement came as the world recorded more than one million cases since the outbreak began.

Eight people have died of coronavirus since the UAE identified its first cases in late January. All had underlying chronic health conditions.

“The new cases were detected upon examining people who came in contact with previously infected patients and did not adhere to preventative measures or maintain sufficient physical distance," the state news agency Wam reported.

"A number of these cases resulted from international travel”.

The newly diagnosed patients are of several nationalities. All are receiving the necessary medical care.

On Thursday, the country extended its suspension of entry for UAE residency visa holders for another two weeks.

Residents were banned from re-entering the Emirates two weeks ago in a bid to stop the spread of coronavirus.

The suspension came days before the UAE grounded all commercial flights in and out of the country.

The Ministry of Foreign Affairs and International Co-operation said UAE residents abroad who must urgently return to the Emirates should register on its Tawajudi platform.

The Lost Letters of William Woolf
Helen Cullen, Graydon House 

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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

Education: Sagesse University, Beirut, Lebanon, in 2005.

Biog:

Age: 34

Favourite superhero: Batman

Favourite sport: anything extreme

Favourite person: Muhammad Ali 

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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
FINAL LEADERBOARD

1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE)  68 72 69 67 - 4-under

THE SPECS

2020 Toyota Corolla Hybrid LE

Engine: 1.8 litre combined with 16-volt electric motors

Transmission: Automatic with manual shifting mode

Power: 121hp

Torque: 142Nm

Price: Dh95,900

Florence and the Machine – High as Hope
Three stars

Company profile

Name: Steppi

Founders: Joe Franklin and Milos Savic

Launched: February 2020

Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year

Employees: Five

Based: Jumeirah Lakes Towers, Dubai

Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings

Second round raised Dh720,000 from silent investors in June this year

Volvo ES90 Specs

Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)

Power: 333hp, 449hp, 680hp

Torque: 480Nm, 670Nm, 870Nm

On sale: Later in 2025 or early 2026, depending on region

Price: Exact regional pricing TBA

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

Anxiety and work stress major factors

Anxiety, work stress and social isolation are all factors in the recogised rise in mental health problems.

A study UAE Ministry of Health researchers published in the summer also cited struggles with weight and illnesses as major contributors.

Its authors analysed a dozen separate UAE studies between 2007 and 2017. Prevalence was often higher in university students, women and in people on low incomes.

One showed 28 per cent of female students at a Dubai university reported symptoms linked to depression. Another in Al Ain found 22.2 per cent of students had depressive symptoms - five times the global average.

It said the country has made strides to address mental health problems but said: “Our review highlights the overall prevalence of depressive symptoms and depression, which may long have been overlooked."

Prof Samir Al Adawi, of the department of behavioural medicine at Sultan Qaboos University in Oman, who was not involved in the study but is a recognised expert in the Gulf, said how mental health is discussed varies significantly between cultures and nationalities.

“The problem we have in the Gulf is the cross-cultural differences and how people articulate emotional distress," said Prof Al Adawi. 

“Someone will say that I have physical complaints rather than emotional complaints. This is the major problem with any discussion around depression."

Daniel Bardsley

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).