When Sheikh Zayed, the Founding Father, sought to unite the emirates in 1971, the scale of the task was immense.
One of his biggest challenges was to unite the Bedouins and it took a man such as Sheikh Zayed to convince the tribes to abandon decades of nomadic living, commit to belonging to one place and believe in the dream of the UAE.
Although most had barely spoken to him, the first President of the UAE was such a formidable force that his ideas were enough to bring together camel herders, pearl divers and so many more from all corners of the emirates.
He built houses for them, schools to educate their children and hospitals to treat their sick.
Although many could barely read or write and were so set in their ways, they believed in a man they barely knew.
He was younger than most of them but his strength of leadership made him instantly known as "Baba Zayed". To mark the UAE's 49th National Day, and as the country enters its 50th year, The National interviewed six people who lived through these days of change.
Mohamed Al Mazrouei, 47, witnessed these rapid developments, having been born a few years after the union.
Mr Al Mazrouei, whose father, Buti Al Mazrouei, once worked as a pearl diver, heard first-hand about the difficult times before the union.
But then came change, led by Sheikh Zayed, that brought roads, hospitals and schools.
“We lived in the beginning of the union and saw the change from National Day to present times," Mohamed Al Mazrouei says.
It was a circle between people who lived on the coast and in the desert. Each complemented the other - and depended on the other
"Maybe we struggled to learn in the beginning but now I am studying for a master's and a PhD.
"I was born in the seventies. I saw my brothers ahead of me and saw the development."
Mr Al Mazrouei recalls that life in the past was a circle based on trade and mutual benefit. Everyone helped each other.
"It was a circle between people who lived on the coast and those in the desert. Each complemented the other and depended on the other," he says.
"The divers rarely found enough [people] so they used to ask for assistance from the people of the desert. The Bedouins would come to them and offer their services.
"The divers went out to sea for four months in the summer. Those who were left behind would take their families and stay at the oases in Liwa and Al Ain.
“After that they would all move back to the desert to live off the dates they collected while at the oasis. The winter was spent in the desert with the sheep and camels.”
Bedouins moved around according to the season. Hotter months were spent near the oasis where there was water, shade and less humidity than on the coast.
“During this period they needed hay to feed their cattle so they would buy it at the city, which is what they called the Al Ain oasis," he says.
"They would exchange whatever they had for rice, flour, sugar and other food they needed.
“It was a circulation. The people of the sea didn’t have wood so they would buy it from the Bedouins. There were markets on the coast and on the oasis.
"The traders would get their things from India. So basically those who returned from sea would sell their pearls to the traders who would go on to resell the pearls to a bigger trader.
“When they sell it in India, it wasn’t the Indians who bought these pearls, it was sold to the British colonisers in India."
The discovery of Japanese pearls and the coming of oil changed these old ways.
“We went from a level of prosperity to another level until it reached where we are today at the forefront of countries around the world. This goes back to first God and Zayed and his children and their wise leadership," he says.
Mr Al Mazrouei says bringing the tribes together and establishing schools is Sheikh Zayed's legacy.
“Sheikh Zayed was social and loved the Bedouins; he would sit among them and joke with them. There was a brotherhood between them and he wanted to gather the tribes from the desert," he says.
"He knew it was a struggle to educate the elderly so he opened schools for the young. He believed that a country would not develop without schools and proper health care.
"In video and archive photos you will see pictures of parents studying alongside their children. He would give salaries to students and clothes."
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Sheikh Zayed and the story of a nation
Cinco in numbers
Dh3.7 million
The estimated cost of Victoria Swarovski’s gem-encrusted Michael Cinco wedding gown
46
The number, in kilograms, that Swarovski’s wedding gown weighed.
1,000
The hours it took to create Cinco’s vermillion petal gown, as seen in his atelier [note, is the one he’s playing with in the corner of a room]
50
How many looks Cinco has created in a new collection to celebrate Ballet Philippines’ 50th birthday
3,000
The hours needed to create the butterfly gown worn by Aishwarya Rai to the 2018 Cannes Film Festival.
1.1 million
The number of followers that Michael Cinco’s Instagram account has garnered.
The biog
Name: Samar Frost
Born: Abu Dhabi
Hobbies: Singing, music and socialising with friends
Favourite singer: Adele
Company%20profile
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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
Company%20profile
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Nancy 9 (Hassa Beek)
Nancy Ajram
(In2Musica)
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
MIDWAY
Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 stars
At a glance
Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free
Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland
UAE squad Rohan Mustafa (c), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan
The specs
Price, base: Dh228,000 / Dh232,000 (est)
Engine: 5.7-litre Hemi V8
Transmission: Eight-speed automatic
Power: 395hp @ 5,600rpm
Torque: 552Nm
Fuel economy, combined: 12.5L / 100km
About RuPay
A homegrown card payment scheme launched by the National Payments Corporation of India and backed by the Reserve Bank of India, the country’s central bank
RuPay process payments between banks and merchants for purchases made with credit or debit cards
It has grown rapidly in India and competes with global payment network firms like MasterCard and Visa.
In India, it can be used at ATMs, for online payments and variations of the card can be used to pay for bus, metro charges, road toll payments
The name blends two words rupee and payment
Some advantages of the network include lower processing fees and transaction costs
MO
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The Dark Blue Winter Overcoat & Other Stories From the North
Edited and Introduced by Sjón and Ted Hodgkinson
Pushkin Press