• 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’.”

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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Name: Hassan Mohsen Elhais

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More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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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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Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
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What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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Ireland (15-1):

Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy

Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour

Coach: Joe Schmidt (NZL)

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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Updated: December 14, 2021, 1:19 PM