• 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

National Day 2022: Who was there the day the UAE was formed?


James Langton
  • English
  • Arabic

On December 2, 1971, the Rulers of six emirates came together to form the UAE. They met at Union House in Dubai, where they raised the new flag for the first time, marking the birth of a nation.

The image of the six Rulers with the flag behind them is well known. Ras Al Khaimah would join the union weeks later, in February 1972, completing the UAE as it is known today.

Here, The National breaks down who was at the birth of the UAE and some of the key people involved in the journey to unification.

Who attended the signing ceremony?

From left to right, the six men in the image:

Sheikh Khalid bin Mohammed Al Qasimi, who was Ruler of Sharjah from 1965 to 1972 and who died in a failed coup by his exiled cousin Sheikh Saqr bin Sultan. Founder of the emirate’s police force, he was also a leading figure in talks to create the UAE. He was succeeded by the present Ruler Sheikh Dr Sultan bin Muhammad Al Qasimi, his brother.

Founding President of the UAE until his death in 2004, Sheikh Zayed, who became Ruler of Abu Dhabi in 1966, was the driving force behind bringing the seven emirates together. A commanding figure on the international stage, he was much loved by his people.

Sheikh Rashid bin Saeed was Ruler of Dubai from 1958 to 1990. He would become Vice President of the UAE on December 2, 1971, and later Prime Minister. His support for Sheikh Zayed’s vision was crucial to the success of negotiations to create the country.

Sheikh Rashid bin Humaid Al Nuaimi ruled Ajman between 1928 and 1981. A reformer, he established an educational system in Ajman, created free health care, developed electricity and water supplies and set up the first police force. Under his rule, Ajman became the first emirate to issue passports.

Sheikh Mohammed bin Hamad Al Sharqi ruled Fujairah between 1937 and 1974. His efforts led to British recognition of Fujairah as a separate emirate in 1952. Sheikh Mohammed established the first primary school in Fujairah in 1961, and the first dispensary in 1969.

The Ruler of Umm Al Quwain from 1981 to 2009, Sheikh Rashid bin Ahmed Al Mualla, was Crown Prince when the UAE was formed and attended the ceremony at Union House on behalf of his father, Sheikh Ahmed, who was unwell.

Who did not attend the ceremony?

Sheikh Ahmed bin Rashid Al Mualla was Ruler of Umm Al Quwain between 1928 and 1981. He was 18 when he became Ruler of the emirate, following the assassination of his cousin, Sheikh Hamad bin Ibrahim. During his long rule, he established the emirate's first school and hospital and the first paved roads.

Ras Al Khaimah initially declined to be part of the new country but formally joined the UAE a few weeks later, on February 11, 1972. Sheikh Saqr bin Mohammed Al Qasimi, the Ruler at the time, led the emirate from 1948 until October 2010, when he became the last of the founding seven to die. Education was a priority during his rule, with the first girls school opening in 1956.

Who were the diplomats at the signing of the treaty?

The signing of the Treaty of Friendship and speech at Union House, Dubai. December 2, 1971. Photo: Alittihad
The signing of the Treaty of Friendship and speech at Union House, Dubai. December 2, 1971. Photo: Alittihad

Ahmed Al Suwaidi

Reading the Treaty behind Sheikh Zayed is Ahmed Al Suwaidi, the UAE's first Minister of Foreign Affairs. He was one of Sheikh Zayed’s closest advisers and played a major role in international discussions leading to the forming of the UAE. He presented the UAE’s application for membership of the UN at the General Assembly on December 9, 1971. Born in 1937, he lives in Al Ain.

Mahdi Al Tajer

Looking across Mr Al Suwaidi is Mahdi Al Tajer, first UAE ambassador to the UK, and head of Dubai Customs under Sheikh Rashid. Born in 1931, he lives in London.

Sheikh Maktoum bin Rashid

Next to Mr Al Tajer is Sheikh Maktoum bin Rashid, who was appointed Prime Minister on the formation of the UAE until April 1979, when he was replaced by his father, Sheikh Rashid, Ruler of Dubai. Sheikh Maktoum reassumed the position of Prime Minister on the death of his father, when he also became Ruler of Dubai and Vice President of the UAE until he died in January 2006.

Seated directly at the table are Sheikh Zayed, Sheikh Rashid and Sheikh Khalid.

Sir Geoffrey Arthur

To Sheikh Zayed's right is Sir Geoffrey Arthur, the last Political Resident for Britain in the Arabian Gulf. Arthur was in charge of ending the treaties that formed the Trucial States and establishing a Treaty of Friendship with the UAE. Born in 1920, he served with the British Army in the Middle East in the Second World War before entering diplomatic service in 1947. He later became master of Pembroke College, Oxford, until his death, aged 64, in 1984.

James Treadwell

To the right of Arthur is James Treadwell. A Political Agent for the UK in Abu Dhabi in 1968, he became the first British ambassador to the UAE on December 6, 1971. Treadwell worked closely with Sheikh Zayed in the formation of the UAE, and the new President sent his Rolls-Royce to collect the new ambassador to present his credentials at Al Manhal Palace. Born in New Zealand, he was later UK ambassador to Oman. Treadwell died in January 2010, aged 89.

Who were the other key players involved in the unification of the UAE?

U Thant, secretary general of the UN at the time, reads a statement before the UAE flag is raised at the headquarters of the world body for the first time. From left to right, Adam Malik, President of the 26th session of the General Assembly; U Thant; Adnan Pachachi, Minister of State of the UAE; and Mohamed Abdul Latif, Director of the Department of International Organisations of the Ministry of Foreign Affairs of the UAE. Photo: UN
U Thant, secretary general of the UN at the time, reads a statement before the UAE flag is raised at the headquarters of the world body for the first time. From left to right, Adam Malik, President of the 26th session of the General Assembly; U Thant; Adnan Pachachi, Minister of State of the UAE; and Mohamed Abdul Latif, Director of the Department of International Organisations of the Ministry of Foreign Affairs of the UAE. Photo: UN

Adnan Pachachi

Born in Baghdad, he rose to become Iraq’s representative at the UN until the coup that brought the Baath party to power in 1968 forced him into exile in Abu Dhabi.

Sheikh Zayed was quick to make use of his diplomatic skills, with Pachachi flying to New York in December 1971 to prepare the UAE application for UN membership. After a long career in the service of the UAE, he returned to Iraq in 2003 and was elected to the new National Assembly. He died in Abu Dhabi in November 2019, age 96.

Adi Bitar

A Palestinian lawyer, Bitar was appointed legal adviser for the Dubai government in 1965 and later Secretary General of the Trucial States Council in 1967. His greatest achievement was to draft the UAE Constitution, approved on December 2, 1971.

Bitar’s life was marked by tragedy. In 1947, he was buried alive and badly injured in the terrorist attack by the Zionist Irgun group on Jerusalem’s King David Hotel. In 1973, his 10-year-old son died of leukaemia. Bitar died in Dubai three months later from colon cancer at the age of 48.

*A version of this story first appeared in The National in December 2021

What is a robo-adviser?

Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

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%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M2%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Silver%2C%20space%20grey%2C%20starlight%2C%20midnight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%20or%2035W%20dual-port%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C999%3C%2Fp%3E%0A
Forced%20Deportations
%3Cp%3EWhile%20the%20Lebanese%20government%20has%20deported%20a%20number%20of%20refugees%20back%20to%20Syria%20since%202011%2C%20the%20latest%20round%20is%20the%20first%20en-mass%20campaign%20of%20its%20kind%2C%20say%20the%20Access%20Center%20for%20Human%20Rights%2C%20a%20non-governmental%20organization%20which%20monitors%20the%20conditions%20of%20Syrian%20refugees%20in%20Lebanon.%3C%2Fp%3E%0A%3Cp%3E%E2%80%9CIn%20the%20past%2C%20the%20Lebanese%20General%20Security%20was%20responsible%20for%20the%20forced%20deportation%20operations%20of%20refugees%2C%20after%20forcing%20them%20to%20sign%20papers%20stating%20that%20they%20wished%20to%20return%20to%20Syria%20of%20their%20own%20free%20will.%20Now%2C%20the%20Lebanese%20army%2C%20specifically%20military%20intelligence%2C%20is%20responsible%20for%20the%20security%20operation%2C%E2%80%9D%20said%20Mohammad%20Hasan%2C%20head%20of%20ACHR.%3Cbr%3EIn%20just%20the%20first%20four%20months%20of%202023%20the%20number%20of%20forced%20deportations%20is%20nearly%20double%20that%20of%20the%20entirety%20of%202022.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3ESince%20the%20beginning%20of%202023%2C%20ACHR%20has%20reported%20407%20forced%20deportations%20%E2%80%93%20200%20of%20which%20occurred%20in%20April%20alone.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EIn%20comparison%2C%20just%20154%20people%20were%20forcfully%20deported%20in%202022.%3C%2Fp%3E%0A
Violence%20
%3Cp%3EInstances%20of%20violence%20against%20Syrian%20refugees%20are%20not%20uncommon.%3C%2Fp%3E%0A%3Cp%3EJust%20last%20month%2C%20security%20camera%20footage%20of%20men%20violently%20attacking%20and%20stabbing%20an%20employee%20at%20a%20mini-market%20went%20viral.%20The%20store%E2%80%99s%20employees%20had%20engaged%20in%20a%20verbal%20altercation%20with%20the%20men%20who%20had%20come%20to%20enforce%20an%20order%20to%20shutter%20shops%2C%20following%20the%20announcement%20of%20a%20municipal%20curfew%20for%20Syrian%20refugees.%3Cbr%3E%E2%80%9CThey%20thought%20they%20were%20Syrian%2C%E2%80%9D%20said%20the%20mayor%20of%20the%20Nahr%20el%20Bared%20municipality%2C%20Charbel%20Bou%20Raad%2C%20of%20the%20attackers.%3Cbr%3EIt%20later%20emerged%20the%20beaten%20employees%20were%20Lebanese.%20But%20the%20video%20was%20an%20exemplary%20instance%20of%20violence%20at%20a%20time%20when%20anti-Syrian%20rhetoric%20is%20particularly%20heated%20as%20Lebanese%20politicians%20call%20for%20the%20return%20of%20Syrian%20refugees%20to%20Syria.%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
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Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

BMW M5 specs

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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 
The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

While you're here

Turkish Ladies

Various artists, Sony Music Turkey 

No Shame

Lily Allen

(Parlophone)

Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

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 numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

BRAZIL SQUAD

Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).

Updated: November 29, 2022, 7:29 AM