• Dr Abdulrahman Makhlouf is the man who designed Abu Dhabi. He also won the Abu Dhabi award for life time achievement. Delores Johnson / The National
    Dr Abdulrahman Makhlouf is the man who designed Abu Dhabi. He also won the Abu Dhabi award for life time achievement. Delores Johnson / The National
  • An annotated photo from Dr Makhlouf's book shows plans for Downtown Abu Dhabi and its Corniche. Victor Besa / The National
    An annotated photo from Dr Makhlouf's book shows plans for Downtown Abu Dhabi and its Corniche. Victor Besa / The National
  • City planner Dr Makhlouf joined the UAE’s founding father, Sheikh Zayed, in the Sea Palace in 1974 where they drew up the design for the city grid and named the main streets. Photo: National Centre for Documentation and Research
    City planner Dr Makhlouf joined the UAE’s founding father, Sheikh Zayed, in the Sea Palace in 1974 where they drew up the design for the city grid and named the main streets. Photo: National Centre for Documentation and Research
  • Dr Makhlouf shows Sheikh Zayed one of the city's design features. Photo: National Centre for Documentation and Research
    Dr Makhlouf shows Sheikh Zayed one of the city's design features. Photo: National Centre for Documentation and Research
  • An early map of Abu Dhabi from 1967 from the architect's book. Victor Besa / The National
    An early map of Abu Dhabi from 1967 from the architect's book. Victor Besa / The National
  • Early images of Abu Dhabi taken from a book authored by Dr Makhlouf. Victor Besa / The National
    Early images of Abu Dhabi taken from a book authored by Dr Makhlouf. Victor Besa / The National
  • Aerial images of Abu Dhabi's early construction. Victor Besa / The National
    Aerial images of Abu Dhabi's early construction. Victor Besa / The National
  • Dr Makhlouf sits in his office. Delores Johnson / The National
    Dr Makhlouf sits in his office. Delores Johnson / The National
  • Dr Makhlouf's drawing of an expansion of the Suez Canal at the Port Said/Port Fuad entrance.
    Dr Makhlouf's drawing of an expansion of the Suez Canal at the Port Said/Port Fuad entrance.
  • Early sketches taken from a book authored by Dr Makhlouf. Victor Besa / The National
    Early sketches taken from a book authored by Dr Makhlouf. Victor Besa / The National
  • Images of Sheikh Khalifa Street before and after development, taken from a book by the architect. Victor Besa / The National
    Images of Sheikh Khalifa Street before and after development, taken from a book by the architect. Victor Besa / The National

City planner behind Abu Dhabi's layout dies aged 98


Rory Reynolds
  • English
  • Arabic

Obituary: The architect who helped shape Abu Dhabi

An urban planner who sketched out much of downtown Abu Dhabi for Sheikh Zayed in the early days of the union has died aged 98.

Dr Abdulrahman Makhlouf planned the capital's grid system while sitting on the floor with the country's Founding Father at Qasr Al Bahr, the Sea Palace.

The result was a modern city built in a Manhattan-style grid with a striking Corniche and dotted with modernist-era marvels.

On Tuesday, his family confirmed that he had died. The National was able to visit his studio office several months ago to document his designs.

Sheikh Zayed said to me ... 'we want a capital city for Abu Dhabi, and we need to get there as quickly as possible'
Dr Abdulrahman Makhlouf,
2013 interview

Dr Makhlouf, an Egyptian with an architecture degree from Cairo University and a doctorate from Germany, first arrived in Abu Dhabi in October 1968.

He came to work for Sheikh Zayed after completing projects in Saudi Arabia, and answered a cable and offer of work from a UN technical office official who was supporting the emirate.

He fell in love with the city and never left.

“I said yes. I had already worked on cities in Saudi Arabia, like Makkah, Madinah and Jeddah. So I was familiar with the Gulf,” he told The National in 2013. “My father’s name was also famous in the Islamic world, Sheikh Hassanian Mohammed Makhlouf, Mufti of Egypt. So my name sounded familiar.”

“His Highness was away in Geneva when I arrived. By the time he arrived, I had already done a survey of the area and done rough sketches of how the city should be developed. I headed to the airport when I heard he was arriving and I was perhaps the only Arab man standing in a tailored suit there. So when Sheikh Zayed noticed me and shook my hand and greeted me, he asked one of his advisers, ‘Who is this man?’ ”

Dr Makhlouf said Sheikh Zayed was told he was “the expert city planner, the one the United Nations mentioned”.

“I am always in an elegant suit. It is not dignified to be seen in public without a tie.”

Dr Makhlouf came to replace Katsuhiko Takahashi, from Japan, who was Sheikh Zayed’s first city planner and whose plan Dr Makhlouf supported.

“I thought it was clever. It had the straight roads that we still see today.”

The end result was a linear plan for the island, with Airport Road as the main spine, which is largely unchanged today.

In the upper part of the island towards the Corniche, which is wider, the pattern is a grid.

In our 2013 interview, Dr Makhlouf recalled asking the late president why he preferred straight lines and quickly realised he was a man who was going places in a hurry.

“Sheikh Zayed said to me, ‘I know where I am, and I know where I want to go, so why not use a straight line between the two points?

"We want a capital city for Abu Dhabi, and we need to get there as quickly as possible’.”

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Artist: Coldplay

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Number of tracks: 10

Rating: 3/5

Australia squads

ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.

T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.

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

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1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon

- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.

50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater

1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.  

1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.

1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.

-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.

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Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

Gulf rugby

Who’s won what so far in 2018/19

Western Clubs Champions League: Bahrain
Dubai Rugby Sevens: Dubai Hurricanes
West Asia Premiership: Bahrain

What’s left

UAE Conference

March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers

March 29, final

UAE Premiership

March 22, play-offs: 
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes

March 29, final

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Fireball

Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.

A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.

"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.

Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.

SHOW COURTS ORDER OF PLAY

Wimbledon order of play on Tuesday, July 11
All times UAE ( 4 GMT)

Centre Court

Adrian Mannarino v Novak Djokovic (2)

Venus Williams (10) v Jelena Ostapenko (13)

Johanna Konta (6) v Simona Halep (2)

Court 1

Garbine Muguruza (14) v

Svetlana Kuznetsova (7)

Magdalena Rybarikova v Coco Vandeweghe (24) 

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The years Ramadan fell in May

1987

1954

1921

1888

Updated: December 14, 2021, 1:19 PM