• Sheikh Zayed, the Founding Father, raises the flag at Union House in Dubai on December 2, 1971, to mark the formation of the UAE. Photo: Al Ittihad
    Sheikh Zayed, the Founding Father, raises the flag at Union House in Dubai on December 2, 1971, to mark the formation of the UAE. Photo: Al Ittihad
  • Crowds watch a parade of the Armed Forces, held to celebrate the UAE's creation. Photo: Shaukat Ali Rana
    Crowds watch a parade of the Armed Forces, held to celebrate the UAE's creation. Photo: Shaukat Ali Rana
  • Sheikh Zayed signs the Federation Agreement on December 2, 1971, creating the UAE. On his left is Sheikh Rashid, then Ruler of Dubai. Behind them are Mahdi Al Tajir, Sheikh Maktoum bin Rashid and Sheikh Hamdan bin Rashid. Photo: Ramesh Shukla
    Sheikh Zayed signs the Federation Agreement on December 2, 1971, creating the UAE. On his left is Sheikh Rashid, then Ruler of Dubai. Behind them are Mahdi Al Tajir, Sheikh Maktoum bin Rashid and Sheikh Hamdan bin Rashid. Photo: Ramesh Shukla
  • Sheikh Zayed receives well-wishes at Al Manhal Palace.
    Sheikh Zayed receives well-wishes at Al Manhal Palace.
  • 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. Photo: Al Ittihad
    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. Photo: Al Ittihad
  • 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.
  • Sheikh Zayed hosts a meeting at Al Manhal Palace in December 1971.
    Sheikh Zayed hosts a meeting at Al Manhal Palace in December 1971.
  • Sheikh Zayed receives guests at Al Manhal Palace.
    Sheikh Zayed receives guests at Al Manhal Palace.
  • The signing and speech at Union House. Ras Al Khaimah would join the union weeks later, in February 1972, completing the UAE as it is known today. Photo: Al Ittihad
    The signing and speech at Union House. Ras Al Khaimah would join the union weeks later, in February 1972, completing the UAE as it is known today. Photo: Al Ittihad
  • Somewhere in Abu Dhabi, Mercedes Benz vehicles wait to transport dignitaries.
    Somewhere in Abu Dhabi, Mercedes Benz vehicles wait to transport dignitaries.
  • The circular building built in the late 1960s to serve as a meeting place for the Rulers as they discussed the new federation. It was later used for public lectures organised by the Ministry of Foreign Affairs. Photo: Alain Saint Hilaire
    The circular building built in the late 1960s to serve as a meeting place for the Rulers as they discussed the new federation. It was later used for public lectures organised by the Ministry of Foreign Affairs. Photo: Alain Saint Hilaire
  • Sheikh Zayed, who became Ruler of Abu Dhabi in 1966, was the driving force behind bringing the seven emirates together.
    Sheikh Zayed, who became Ruler of Abu Dhabi in 1966, was the driving force behind bringing the seven emirates together.
  • Sheikh Khalifa Bin Zayed, then Crown Prince of Abu Dhabi, now UAE President, attends the flag-raising ceremony at Al Manhal Palace on December 2, 1971. Photo: Al Ittihad Newspaper
    Sheikh Khalifa Bin Zayed, then Crown Prince of Abu Dhabi, now UAE President, attends the flag-raising ceremony at Al Manhal Palace on December 2, 1971. Photo: Al Ittihad Newspaper
  • The flag-raising at Al Manhal Palace on the day of the UAE's formation. Photo: Al Ittihad
    The flag-raising at Al Manhal Palace on the day of the UAE's formation. Photo: Al Ittihad
  • The first edition of Al Ittihad on October 20, 1969.
    The first edition of Al Ittihad on October 20, 1969.

December 2, 1971: what happened the day the UAE was born?


  • English
  • Arabic

Dawn broke on the day of the formation of the UAE as Sheikh Zayed drove towards Dubai and destiny.

According to Sheikh Zayed’s private secretary, Al Haj Al Mehairbi, the Ruler’s party left Al Manhal Palace before nightfall on December 1 and spent the evening at a camp in Al Sameeh, then open desert.

Sheikh Zayed was at the wheel of his white Mercedes 600, equipped, like all vehicles in those days before tarmac roads, with special desert tyres. He was accompanied by several of his closest advisers, including Ahmed Al Suwaidi.

Al Mehairbi, who followed the Ruler in a government Land Rover, previously told The National: “Sheikh Zayed liked to sleep in the desert. He liked to prepare. This was the leader. Sometimes he had something on his mind and around him, at the fire, were what you would call the ‘group of Zayed’.

"He was a very democratic man. He wanted to ask questions and to see what they would say. He respected others’ points of view.”

Sheikh Zayed hunting and horse riding in Abu Dhabi. Photo: Al Ittihad
Sheikh Zayed hunting and horse riding in Abu Dhabi. Photo: Al Ittihad

Mohammed Al Qudsi, a senior member of the Abu Dhabi TV team, was at what would become Union House at 2am to set up.

“We placed our camera near the flag raising, a couple inside the room where the sheikhs were going to be, and on the roof. The roof was a crucial location and the footage from that was very good.” According to some reports, Sheikh Zayed first met with Sheikh Rashid at Zabeel Palace before the two Rulers drove to the official federation ceremonies together, arriving before 10am.

“Sheikh Zayed came in an American car but with Sheikh Rashid and officials of Dubai,” Al Qudsi said. He recalled a sunny day, but cool enough for men to be wearing light jackets.

December 2, 1971, 10am:

The Rulers gather at Sheikh Rashid’s majlis on the beach in Jumeirah. Sheikh Ahmed, the Ruler of Umm Al Quwain, is unable to attend because of illness and has delegated responsibility to Sheikh Rashid, the Crown Prince and future Ruler. Sheikh Saqr, the Ruler of Ras Al Khaimah, is present as an observer.

The Rulers and their advisers gather around a horseshoe-shaped table in the circular meeting room now known as Union House, which is a round building beside the majlis. Their first task is to ratify the provisional constitution that formally brings the United Arab Emirates into existence.

The ceremony and proclamation, read by Ahmed Al Suwaidi, is filmed and broadcast live on the new Voice of the United Arab Emirates radio station, which began broadcasts that morning.

Ahmed Al Suwaidi stands to read a statement declaring the establishment of the UAE on December 2, 1971. Photo: Al Ittihad
Ahmed Al Suwaidi stands to read a statement declaring the establishment of the UAE on December 2, 1971. Photo: Al Ittihad

According to Al Ittihad: “Sources say that the new station will be among the most influential stations in the Gulf area. It will mainly focus on affairs relating to the new union, along with the accomplishments of the United Arab Emirates as a nation.”

11am:

The Supreme Council, formed of all six rulers, meets in private session. It elects Sheikh Zayed as President of the United Arab Emirates for five years. Sheikh Rashid is elected Vice President and his son, Sheikh Maktoum, becomes the country’s first Prime Minister.

The Supreme Council also discusses its relations with Britain and authorises the signing of a Treaty of Friendship. (According to British diplomatic reports, the radio microphone is unintentionally left on and therefore the first part of the meeting is accidentally broadcast live.)

11.30 (approx):

The leaders move outside, to be joined by delegates, guests and a throng of media. The flag is formally handed to Sheikh Zayed and raised for the first time while a 21-gun salute is fired.

Sheikh Faisal bin Sultan Al Qassimi, then under secretary of the Abu Dhabi Defence Force, recalled: “I was standing facing Sheikh Zayed as the flag was raised. I was from Abu Dhabi but at that moment I felt I was from the UAE. Wherever you were from, at least at that point you had the flag to give you unity.”

Al Mehairbi remembers the expression on Sheikh Zayed’s face as the flag was attached to the staff for the first time.

“There was something you saw in his eyes. He is thinking now: ‘OK. We are independent now.’ That is what he said in the majlis later. We are independent now. You know, like when you have a dream and you wake up. But this was real.

“His eye was on the flag. You can see it in his face. It is not the face of protocol. It is natural. His expression said: ‘This is done. This is my dream. This is the flag.’”

UAE Founding Father Sheikh Zayed and the 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 the 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

After the flag raising, the six rulers are persuaded to gather together at the pole by royal photographers Ramesh Shukla and Noor Ali Rashid.

“When the first flag of the UAE, made in the UAE, to symbolise us as a united country, went up, people were hugging each other that we were finally together,” Shukla said.

“I never thought even in my dreams that I would help capture the history of this place.”

11.30am: (Abu Dhabi)

News of the creation of the nation is relayed to officials at Al Manhal Palace by radio, where an identical flag-raising ceremony takes place, watched by dignitaries and guests who include famous Egyptian singer Umm Kulthum.

Mohammed Al Fahim was among those witnessing the ceremony: “I didn’t know what was happening, and just saw a red and white flag being replaced by a colourful one. I realised later what a privilege it was to witness the raising of our flag, and how lucky I was.”

He recalled Umm Kulthum as being gracious to everyone, smiling and congratulating Sheikh Khalifa, who, as Crown Prince, had remained in Abu Dhabi.

“She was patriotic, and so she was genuinely happy with the formation of the UAE,” Al Fahim said.

Umm Kulthum pictured with Sheikh Zayed. The Egyptian singer is wearing a necklace the Founding Father gave to her in the early 1970s. Photo: The National
Umm Kulthum pictured with Sheikh Zayed. The Egyptian singer is wearing a necklace the Founding Father gave to her in the early 1970s. Photo: The National

Noon:

The British delegation, led by Sir Geoffrey Arthur and with James Treadwell and Julian Walker, were waiting in the British political agency by the Creek in Dubai. They received a formal request to come to the beach majlis.

In his official report, released in early 1972, Arthur wrote: “We went to Jumeirah at noon, to be greeted by a scene of astonishing confusion in the small semi-circular room in which the Supreme Council of the UAE and their advisers had assembled.

“As I sat down on the right of the President, journalists, photographers, television cameramen and others surged forward and climbed on to the table on which the treaty was to be signed.

“My deputy [Walker] narrowly escaped a boot on his hand, and my first secretary, who was carrying the Treaty, needed skill in rugby football rather than diplomacy that day.

“After the signature, Sheikh Zayed, who is not used to public speaking, was prompted into a few friendly sentences by Ahmed Al Suwaidi; but my reply, in carefully composed classical Arabic, was fortunately lost to posterity when one of the throng of journalists inadvertently stamped or sat on the recording device.

“How it came about that nobody was injured and the documents remained intact I cannot say. When it was all over, the President, the members of the Supreme Council of the UAE, my colleagues and I had to escape by the window, thus fulfilling in reverse the words of the propagandists’ saying: ‘The British shall leave the Gulf by the front door only to return through the window.’”

Of the day, Walker now recalls: “There was a fair amount of excitement but in a way we had already got there. The big achievement and the big relief was the signing of the constitution on July 18.”

The signing and speech at Union House, Dubai, on December 2, 1971. Photo: Al Ittihad
The signing and speech at Union House, Dubai, on December 2, 1971. Photo: Al Ittihad

12.30pm (approx)

Official proceedings are adjourned. Sheikh Hamdan bin Rashid reads a proclamation from his father: “Agreements were signed to terminate the special contractual relations between each of our emirates. In this historic meeting we witness the declaration of the establishment of the United Arab Emirates as an independent and sovereign state.

"The aim of the new state is to provide a better life and stability for the nation, protect the rights and freedom of its citizens, achieve close co-operation among the emirates for their common good and to achieve development and progress in all fields, look forward to join Arab League and United Nations, keep in line with the Islamic causes and interests, consolidate friendship and co-operation with all friendly nations, which is based on the principles of the UN Charter and international agreements.”

Sheikh Hamdan added: “At these historic moments, as our nation in particular and the world in general is waiting for the decisions of this meeting, I pray to God to direct us to the right path, and to help us achieve our aims in this meeting.”

Waiting with the crowds at the gates of the majlis was Taru Shukla, whose husband Ramesh was photographing the event.

“I was to wait for him to collect the films and take them back for developing as soon as possible,” she remembered.

After three hours, Shukla emerged and handed over more than a dozen rolls of film to his wife, who made her way back to the studio to start developing them, while Shukla returned briefly to the majlis to take more photographs.

The next day, one of Shukla’s favourite photos emerged – that of Sheikh Zayed speaking into a reporter’s recorder. Ms Shukla blew up the photograph and Shukla tucked it under his arm and had Sheikh Zayed sign it in green ink.

Photographer Ramesh Shukla at his home in Dubai. Antonie Robertson / The National
Photographer Ramesh Shukla at his home in Dubai. Antonie Robertson / The National

“Of all the moments that day, this is my favourite,” Shukla said. “The photo captures the moment when Sheikh Zayed became one of the most powerful men in the world.”

Al Mehairbi remembers Sheikh Zayed surrounded by a throng of international reporters who bombarded him with questions. After the failure of other Arab unions, including the United Arab Republic between Egypt and Syria, many Arab journalists were sceptical that the UAE would survive for more than a few months.

The new President responded calmly, telling them: “I wish now that you could see us after one year. Then you will see.”

Outside the gates of Union House, few ordinary people realised the day’s significance.

Deena Motiwalla moved to Dubai with her husband, Bomi, in 1970. They lived on the edge of the Creek in Deira.

“I don’t remember there being much about it in the newspapers leading up to the event,” she said, “but we were all talking amongst ourselves: What will happen? What shall we do? Will there be parades?

“In those days everybody could go anywhere – there was no need to have special passes or invitations.

“We were very happy that the emirates were getting together ... We all felt that it was a very good thing that they were going to make a country. We felt very patriotic, even though we came from India, because there was such a welcome for everybody at that time.

“Despite that, we took the events in our stride and never thought that the signing of the treaty was a historic moment, just that it was good that the country was getting together.

“On the day itself we didn’t go along to Union House after all. I don’t remember exactly why – it was only going to be the sheikhs and we often saw them anyway – especially Sheikh Rashid, who would often drive around always sitting in the front seat – and if we were downstairs he would wave and say hello as he passed. We did go along a couple of days afterwards to see the new flagpole, though.”

Deena Motiwalla in 1970 outside Al Mulla building – her first home in Dubai. Photo: Deena Motiwalla
Deena Motiwalla in 1970 outside Al Mulla building – her first home in Dubai. Photo: Deena Motiwalla

Len Chapman, then living in Dubai, remembers: “I lived in Jumeirah Beach Road in those days, not far from the Summer Palace. We went to have a look. A small crowd surrounded the roundabout outside the Palace but there was not much to see. The dignitaries drove out in their cars at the end of the event.

“After that, life went back to normal. I don’t recall any public celebration or flags being flown from street lamps.”

But Saeed Salem Al Muhairbi, the captain of Sheikh Zayed’s dhow, Al Magam, recalled: “When the union just started there were a lot of celebrations. We saw red flags everywhere. Every one received Sheikh Zayed with joy and happiness.”

Afternoon:

The six leaders are reported to have received well-wishers in Sheikh Rashid’s majlis before travelling to Zabeel Palace for lunch, while the media departed to file their reports.

9pm:

Some recalled that Sheikh Zayed spent the night in Dubai. Al Mehairbi said Sheikh Zayed went to his residence at Al Khawaneej, informally receiving congratulations before returning to Abu Dhabi later. This version of events is also supported by Mohammed Al Fahim, whose father was a member of the Abu Dhabi party in Dubai and who did not return to the new capital of the UAE for several days.

However, Al Ittihad reported that Sheikh Zayed “returned to Abu Dhabi yesterday – Thursday – at 9pm after the historic meeting. He was greeted by Sheikh Khalifa bin Zayed, the Al Nahyan sheikhs and members of the public who cheered and applauded him. Once he stepped out of the plane, he repeated thrice: ‘Praise to Allah for all His graces.’ After shaking hands with his greeters, he got into the car towards his palace.”

*A version of this story first appeared in The National in 2010 but has been republished to mark the UAE's 50th National Day.

Managing the separation process

  • Choose your nursery carefully in the first place
  • Relax – and hopefully your child will follow suit
  • Inform the staff in advance of your child’s likes and dislikes.
  • If you need some extra time to talk to the teachers, make an appointment a few days in advance, rather than attempting to chat on your child’s first day
  • The longer you stay, the more upset your child will become. As difficult as it is, walk away. Say a proper goodbye and reassure your child that you will be back
  • Be patient. Your child might love it one day and hate it the next
  • Stick at it. Don’t give up after the first day or week. It takes time for children to settle into a new routine.And, finally, don’t feel guilty.  
Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place. 

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
if you go

The flights

Etihad and Emirates fly direct from the UAE to Seoul from Dh3,775 return, including taxes

The package

Ski Safari offers a seven-night ski package to Korea, including five nights at the Dragon Valley Hotel in Yongpyong and two nights at Seoul CenterMark hotel, from £720 (Dh3,488) per person, including transfers, based on two travelling in January

The info

Visit www.gokorea.co.uk

MEDIEVIL%20(1998)
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SCE%20Studio%20Cambridge%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%2C%20PlayStation%204%20and%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
ZIMBABWE V UAE, ODI SERIES

All matches at the Harare Sports Club:

1st ODI, Wednesday - Zimbabwe won by 7 wickets

2nd ODI, Friday, April 12

3rd ODI, Sunday, April 14

4th ODI, Tuesday, April 16

UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

Why does a queen bee feast only on royal jelly?

Some facts about bees:

The queen bee eats only royal jelly, an extraordinary food created by worker bees so she lives much longer

The life cycle of a worker bee is from 40-60 days

A queen bee lives for 3-5 years

This allows her to lay millions of eggs and allows the continuity of the bee colony

About 20,000 honey bees and one queen populate each hive

Honey is packed with vital vitamins, minerals, enzymes, water and anti-oxidants.

Apart from honey, five other products are royal jelly, the special food bees feed their queen 

Pollen is their protein source, a super food that is nutritious, rich in amino acids

Beewax is used to construct the combs. Due to its anti-fungal, anti-bacterial elements, it is used in skin treatments

Propolis, a resin-like material produced by bees is used to make hives. It has natural antibiotic qualities so works to sterilize hive,  protects from disease, keeps their home free from germs. Also used to treat sores, infection, warts

Bee venom is used by bees to protect themselves. Has anti-inflammatory properties, sometimes used to relieve conditions such as rheumatoid arthritis, nerve and muscle pain

Honey, royal jelly, pollen have health enhancing qualities

The other three products are used for therapeutic purposes

Is beekeeping dangerous?

As long as you deal with bees gently, you will be safe, says Mohammed Al Najeh, who has worked with bees since he was a boy.

“The biggest mistake people make is they panic when they see a bee. They are small but smart creatures. If you move your hand quickly to hit the bees, this is an aggressive action and bees will defend themselves. They can sense the adrenalin in our body. But if we are calm, they are move away.”

 

 

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

The rules of the road keeping cyclists safe

Cyclists must wear a helmet, arm and knee pads

Have a white front-light and a back red-light on their bike

They must place a number plate with reflective light to the back of the bike to alert road-users

Avoid carrying weights that could cause the bike to lose balance

They must cycle on designated lanes and areas and ride safe on pavements to avoid bumping into pedestrians

What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

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SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FOLD%204
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UAE WARRIORS RESULTS

Featherweight

Azouz Anwar (EGY) beat Marcelo Pontes (BRA)

TKO round 2

Catchweight 90kg

Moustafa Rashid Nada (KSA) beat Imad Al Howayeck (LEB)

Split points decision

Welterweight

Gimbat Ismailov (RUS) beat Mohammed Al Khatib (JOR)

TKO round 1

Flyweight (women)

Lucie Bertaud (FRA) beat Kelig Pinson (BEL)

Unanimous points decision

Lightweight

Alexandru Chitoran (ROU) beat Regelo Enumerables Jr (PHI)

TKO round 1

Catchweight 100kg

Marc Vleiger (NED) beat Mohamed Ali (EGY)

Rear neck choke round 1

Featherweight

James Bishop (NZ) beat Mark Valerio (PHI)

TKO round 2

Welterweight

Abdelghani Saber (EGY) beat Gerson Carvalho (BRA)

TKO round 1

Middleweight

Bakhtiyar Abbasov (AZE) beat Igor Litoshik (BLR)

Unanimous points decision

Bantamweight

Fabio Mello (BRA) beat Mark Alcoba (PHI)

Unanimous points decision

Welterweight

Ahmed Labban (LEB) v Magomedsultan Magomedsultanov (RUS)

TKO round 1

Bantamweight

Trent Girdham (AUS) beat Jayson Margallo (PHI)

TKO round 3

Lightweight

Usman Nurmagomedov (RUS) beat Roman Golovinov (UKR)

TKO round 1

Middleweight

Tarek Suleiman (SYR) beat Steve Kennedy (AUS)

Submission round 2

Lightweight

Dan Moret (USA) v Anton Kuivanen (FIN)

TKO round 2

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

Ultra processed foods

- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;

- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces

- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,

- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.

Indika
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HWJN
%3Cp%3EDirector%3A%20Yasir%20Alyasiri%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Baraa%20Alem%2C%20Nour%20Alkhadra%2C%20Alanoud%20Saud%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A
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

It's Monty Python's Crashing Rocket Circus

To the theme tune of the famous zany British comedy TV show, SpaceX has shown exactly what can go wrong when you try to land a rocket.

The two minute video posted on YouTube is a compilation of crashes and explosion as the company, created by billionaire Elon Musk, refined the technique of reusable space flight.

SpaceX is able to land its rockets on land  once they have completed the first stage of their mission, and is able to resuse them multiple times - a first for space flight.

But as the video, How Not to Land an Orbital Rocket Booster, demonstrates, it was a case if you fail, try and try again.

The years Ramadan fell in May

1987

1954

1921

1888

Updated: December 02, 2021, 10:47 AM