• Sheikh Zayed, the Founding Father, and other Rulers gather around the UAE flag at Union House in Dubai on December 2, 1971. It was on this day that the UAE was officially formed. Photo: Alittihad
    Sheikh Zayed, the Founding Father, and other Rulers gather around the UAE flag at Union House in Dubai on December 2, 1971. It was on this day that the UAE was officially formed. Photo: Alittihad
  • Sheikh Zayed and the Rulers of Sharjah, Ajman, Dubai and Fujairah at Union House in Dubai on December 2, 1971. The Crown Prince of Umm Al Quwain attended the ceremony instead of the Ruler, who was unwell.
    Sheikh Zayed and the Rulers of Sharjah, Ajman, Dubai and Fujairah at Union House in Dubai on December 2, 1971. The Crown Prince of Umm Al Quwain attended the ceremony instead of the Ruler, who was unwell.
  • The signing at Union House in Dubai on December 2, 1971. Sheikh Zayed reads the Treaty of Friendship between the UAE and Britain, watched by Sir Geoffrey Arthur, who sent cables home that detailed his recollection of proceedings.
    The signing at Union House in Dubai on December 2, 1971. Sheikh Zayed reads the Treaty of Friendship between the UAE and Britain, watched by Sir Geoffrey Arthur, who sent cables home that detailed his recollection of proceedings.
  • The signing of the Treaty of Friendship and speech at Union House, Dubai on December 2, 1971. Photo: Alittihad
    The signing of the Treaty of Friendship and speech at Union House, Dubai on December 2, 1971. Photo: Alittihad
  • The UAE flag is raised for the first time at the UN on December 9, 1971. Photo: UN
    The UAE flag is raised for the first time at the UN on December 9, 1971. Photo: UN
  • The UAE flag is raised for the first time at the UN on December 9, 1971. Photo: UN
    The UAE flag is raised for the first time at the UN on December 9, 1971. Photo: UN

'Give me your hand, Zayed': How a meeting of two rulers led to UAE's formation


James Langton
  • English
  • Arabic

They met like tribal chieftains, Bedu-style, in a simple tent in the desert at a place that marked the border of their two domains.

When it was over, a momentous decision had been made on the strength of a simple handshake: the emirates of Abu Dhabi and Dubai would come together as one people and one country.

It was February 18, 1968, when Sheikh Zayed, Ruler of Abu Dhabi, and Sheikh Rashid bin Saeed, Ruler of Dubai, reached a formal agreement that would bind them together and lead to the formation, three years later, of the United Arab Emirates.

The moment of their decision, though, was anything but formal, marked by the growing friendship between the two men and their respect for each other.

Ahmed Khaleefa Al Suwaidi stands to read the statement of declaration of the establishment of the UAE on December 2, 1972. Alittihad
Ahmed Khaleefa Al Suwaidi stands to read the statement of declaration of the establishment of the UAE on December 2, 1972. Alittihad

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, recalled the meeting in a series of tweets in 2018.

“From that day we started, from that day we agreed and from that day we began our march together,” he said.

Then a young man not yet 20, and newly graduated from officer training at a UK military academy, Sheikh Mohammed recalled the exchange between his father and the UAE Founding Father.

“So Rashid, what do you think? Shall we create a union?” Sheikh Zayed asked the older of the two Rulers.

“Give me your hand, Zayed,” Sheikh Mohammed recalls his father replying. “Let us shake upon the agreement. You will be President.”

“Fifty years are nothing in the age of a country, but with Zayed every year was worth 50 in work and achievements,” Sheikh Mohammed bin Rashid said on Twitter.

“Our nation remembers this day so as not to forget our beginnings and not to forget good intentions and to stay aware that we are of the desert, we began there and we have reached space.”

What led to the unification between Abu Dhabi and Dubai?

The meeting 57 years ago was held in Seih Al Sedira, a small hill on the Abu Dhabi side of the border and close to the community of Al Sameeh, now grown in size and bisected by the E11 on the approach to Ghantoot.

The road to Al Sameeh, though, had been anything but straightforward. Less than a month earlier, the cash-strapped socialist Labour government of the UK, had, without warning, decided to withdraw from the Arabian Gulf, a sphere of British influence for more than 100 years.

Britain’s departure, to take place by the end of 1971, would end a series of treaties in which the old Empire agreed to defend what were then known as the Trucial States in exchange for control over their foreign relations.

As Britain’s warships and fighter aircraft departed, the seven emirates, along with Bahrain and Qatar, would be left to fend for themselves.

Without protection from a major power, they would face many potential enemies, namely Iran, which claimed the islands of Abu Musa and the Greater and Lesser Tunbs, belonging to Sharjah and Ras Al Khaimah respectively, and all of Bahrain.

This was the background to the February meeting between Abu Dhabi and Dubai. Even the location was a minor diplomatic triumph, given that the border between the two emirates had only recently been fixed and, indeed, had been the subject of several past disputes.

The atmosphere on that February day, though, was cordial. The gathering was small, in two tents; one for private meetings between the two Rulers, the other for hospitality. As the youngest member of the party, it was the duty of Sheikh Mohammed to serve the coffee.

The two Rulers had already met several times previously, most recently in January, when Sheikh Zayed offered to fund a number of infrastructure projects with Abu Dhabi’s new oil wealth, including the first paved road between the two emirates.

Now the stakes were even higher, but the objective also clearer. After the two leaders departed, a joint communique was issued, bearing both their signatures. It stated, briefly, that it was the intention of the two emirates to join together, with a common policy on foreign affairs and defence. It invited others to join them.

How the seven emirates came together to form the UAE

One week later, a much larger gathering took place in Dubai. All seven emirates were represented, along with Bahrain and Qatar. After two days of intense meetings and discussions, a broader agreement was reached.

UAE Founding Father Sheikh Zayed and rulers of Sharjah, Dubai, Ajman and Fujairah at Union House in Dubai on December 2, 1971. The Crown Prince of Umm Al Quwain attended instead of the ruler, who was unwell. Photo: Noor Ali Rashid
UAE Founding Father Sheikh Zayed and rulers of Sharjah, Dubai, Ajman and Fujairah at Union House in Dubai on December 2, 1971. The Crown Prince of Umm Al Quwain attended instead of the ruler, who was unwell. Photo: Noor Ali Rashid

A new country would be created from the nine, to be called the Union of Arab Emirates, while preparations would begin for a draft constitution.

A statement was issued: “The Union of Arab Emirates comprises one people, and has one policy, one diplomatic representation, one army and one economic and social structure.”

“The organisational structure of the Union is democratic, its official religion is Islam, the source of its legislation is Islamic Law, its official language is Arabic and its people is part of the Arab nation.”

Many challenges still lay ahead. Bahrain and Qatar eventually decided to go their own ways. Iran continued to press its claim over the disputed islands, eventually occupying both the Tunbs and Abu Musa. Ras Al Khaimah was initially hesitant about joining the new country, eventually doing so as the seventh emirate in early 1972.

There were internal discussions and complications as well. What currency would be used? Where would the capital be? Would the individual emirates retain their own military forces? What would be the extent of federal controls over areas like education and taxes?

They are familiar issues to anyone who has studied the recent history of the European Union, or even the Gulf Co-operation Council.

Dr Fatima Al Sayegh, professor of history at UAE University, has described the period between 1968 and December 1971 as "the most difficult in the history of the union. It witnessed long and difficult negotiations, sometimes reaching a deadlock".

But, she added: “The Al Sameeh meeting, hence, marked the beginning of a golden era in the history of the region. It paved the way for the establishment of a unique country that has become a model in various areas of development.”

This story was first published by The National for the UAE's 50th National Day in 2021.

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My Cat Yugoslavia by Pajtim Statovci
Pushkin Press

The years Ramadan fell in May

1987

1954

1921

1888

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
UFC Fight Night 2

1am – Early prelims

2am – Prelims

4am-7am – Main card

7:30am-9am – press cons

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

MATCH INFO

Mumbai Indians 186-6 (20 ovs)
Kings XI Punjab 183-5 (20 ovs)

Mumbai Indians won by three runs

Squad for first two ODIs

Kohli (c), Rohit, Dhawan, Rayudu, Pandey, Dhoni (wk), Pant, Jadeja, Chahal, Kuldeep, Khaleel, Shami, Thakur, Rahul.

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

Company profile

Date started: January, 2014

Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)

The Bio

Ram Buxani earned a salary of 125 rupees per month in 1959

Indian currency was then legal tender in the Trucial States.

He received the wages plus food, accommodation, a haircut and cinema ticket twice a month and actuals for shaving and laundry expenses

Buxani followed in his father’s footsteps when he applied for a job overseas

His father Jivat Ram worked in general merchandize store in Gibraltar and the Canary Islands in the early 1930s

Buxani grew the UAE business over several sectors from retail to financial services but is attached to the original textile business

He talks in detail about natural fibres, the texture of cloth, mirrorwork and embroidery 

Buxani lives by a simple philosophy – do good to all

Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke​​​​​​​
​​​​​​​Two stars

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UAE currency: the story behind the money in your pockets