• Visitors take photos from At The Top, Burj Khalifa in Dubai. Reem Mohammed / The National
    Visitors take photos from At The Top, Burj Khalifa in Dubai. Reem Mohammed / The National
  • Staff of Hafiz Mustafa in facemasks at their shop in The Dubai Mall. Reem Mohammed / The National
    Staff of Hafiz Mustafa in facemasks at their shop in The Dubai Mall. Reem Mohammed / The National
  • Babki sanitises the railing at the Ice Rink in The Dubai Mall. Reem Mohammed / The National
    Babki sanitises the railing at the Ice Rink in The Dubai Mall. Reem Mohammed / The National
  • Signs requiring people to social distance at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
    Signs requiring people to social distance at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
  • Skating shoes are sanitised at the Ice Rink in Dubai Mall. Reem Mohammed / The National
    Skating shoes are sanitised at the Ice Rink in Dubai Mall. Reem Mohammed / The National
  • A staff with the parrots at Dubai Mall’s Aquarium and Underwater Zoo. Reem Mohammed / The National
    A staff with the parrots at Dubai Mall’s Aquarium and Underwater Zoo. Reem Mohammed / The National
  • A staff holds a thermometer at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
    A staff holds a thermometer at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
  • Signs requiring people to social distance at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
    Signs requiring people to social distance at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
  • A woman skates at Dubai Mall’s Ice Rink. Reem Mohammed /The National
    A woman skates at Dubai Mall’s Ice Rink. Reem Mohammed /The National
  • Signs requiring people to social distance at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
    Signs requiring people to social distance at Dubai Mall’s Dubai Aquarium and Underwater Zoo. Reem Mohammed / The National
  • General view the safety rules at Times Square Centre in Dubai. Chris Whiteoak / The National
    General view the safety rules at Times Square Centre in Dubai. Chris Whiteoak / The National
  • Green planet biologist Sara Stevens with an Umbrella Cockatoo at The Green Planet. Chris Whiteoak / The National
    Green planet biologist Sara Stevens with an Umbrella Cockatoo at The Green Planet. Chris Whiteoak / The National
  • Green planet biologist Peter Njoroge holds a Blue tongued skink. Chris Whiteoak / The National
    Green planet biologist Peter Njoroge holds a Blue tongued skink. Chris Whiteoak / The National
  • The Green Planet has opened with Covid-19 measures in place. Chris Whiteoak / The National
    The Green Planet has opened with Covid-19 measures in place. Chris Whiteoak / The National
  • A person wearing protective face mask during the hot and humid weather in Al Satwa area in Dubai. Pawan Singh / The National
    A person wearing protective face mask during the hot and humid weather in Al Satwa area in Dubai. Pawan Singh / The National
  • Dubai’s skyline seen from At The Top, Burj Khalifa. Reem Mohammed / The National
    Dubai’s skyline seen from At The Top, Burj Khalifa. Reem Mohammed / The National

Coronavirus: UAE records 1,310 Covid-19 cases as five patients die


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The UAE recorded 1,310 Covid-19 cases on Tuesday, bringing its total to 161,365.

A further 683 people overcame the virus, bringing the recovery tally to 150,261.

Five patients died, taking the country's death toll to 559.

The latest cases were identified as a result of 100,011 additional tests.

The daily number of infections is the highest confirmed in the Emirates since October 29, when 1,312 cases were announced.

The UAE has carried out close to 16 million tests since the outbreak began as part of a mass screening strategy aimed at limiting the spread of the pathogen.

The number of active cases in the Emirates has risen to 10,545, after falling below 2,000 at the start of the month.

This steep rise comes on the back of a recent trend of new infections exceeding recoveries.

Over the past seven days, the UAE has reported 8,556 new infections at a rate of 1,222 per day.

During the same period, 5,614 people have recovered following  a positive test, representing a daily average of 802.

Twenty-one Covid-19 patients have died in the past week.

Across the globe, more than 59.6 million infections have been detected and 1.4 million people have died.

More than 41 million people have been given the all-clear after contracting coronavirus.

There are close to 17 million active cases around the world.

Major strides have been taken in the race to secure a vaccine in recent weeks, with leading candidates such as Pfizer - in partnership with BioNTech - and Moderna reporting encouraging successes in clinical trials.

Australian airline Qantas said all international travellers will have to prove they have been vaccinated against Covid-19 before they can board.

The Australian airline’s chief executive, Alan Joyce, said vaccinations against the virus will become a prerequisite once they become freely available.

And based on his conversations with the bosses of other global carriers, the requirement will be “common,” he said.

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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The biog

Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates

Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.

Favourite pastime: travelling and experiencing different cultures across the globe.

Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.

Favourite Movie: Mona Lisa Smile 

Favourite Author: Kahlil Gibran

Favourite Artist: Meryl Streep

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
What is graphene?

Graphene is extracted from graphite and is made up of pure carbon.

It is 200 times more resistant than steel and five times lighter than aluminum.

It conducts electricity better than any other material at room temperature.

It is thought that graphene could boost the useful life of batteries by 10 per cent.

Graphene can also detect cancer cells in the early stages of the disease.

The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.