• Dr Zulekha Daud, 81, chairwoman of the Zulekha Healthcare Group, affectionately known as Mama Zulekha, witnessed not only the birth of a nation but delivered thousands of children during her time here. Reem Mohammed / The National
    Dr Zulekha Daud, 81, chairwoman of the Zulekha Healthcare Group, affectionately known as Mama Zulekha, witnessed not only the birth of a nation but delivered thousands of children during her time here. Reem Mohammed / The National
  • Dr Zulekha reading the Quran in her Sharjah residence in the 1970s. Courtesy: Zulekha Healthcare Group
    Dr Zulekha reading the Quran in her Sharjah residence in the 1970s. Courtesy: Zulekha Healthcare Group
  • Jashri Gajria, 74, was a young bride when she came to Dubai from India in the 1960s. She remembers cooking on a kerosene stove and using a traditional oar-powered abra to travel across Dubai Creek. Antonie Robertson / The National
    Jashri Gajria, 74, was a young bride when she came to Dubai from India in the 1960s. She remembers cooking on a kerosene stove and using a traditional oar-powered abra to travel across Dubai Creek. Antonie Robertson / The National
  • The Gajria family in the late 1970s in an abra with the Dubai Creek in the background. Jaishri Gajria and her late husband Suresh Gajria (centre) with their children Rita (from left to right), Meena, Hemant and Heena. Courtesy Gajria family
    The Gajria family in the late 1970s in an abra with the Dubai Creek in the background. Jaishri Gajria and her late husband Suresh Gajria (centre) with their children Rita (from left to right), Meena, Hemant and Heena. Courtesy Gajria family
  • Dr Daud founded two hospitals in Sharjah and Dubai. Reem Mohammed / The National
    Dr Daud founded two hospitals in Sharjah and Dubai. Reem Mohammed / The National
  • Dr Daud, 82, chairwoman of the Zulekha Healthcare Group. 'It is astonishing to think how everything has developed here,' she says. Reem Mohammed / The National
    Dr Daud, 82, chairwoman of the Zulekha Healthcare Group. 'It is astonishing to think how everything has developed here,' she says. Reem Mohammed / The National
  • Jaishri Gajria with her late husband Suresh Gajria in Fujairah in the 1990s. Courtesy Gajria family
    Jaishri Gajria with her late husband Suresh Gajria in Fujairah in the 1990s. Courtesy Gajria family
  • A oar-powered abra similar to the one Jashri Gajria would have taken.
    A oar-powered abra similar to the one Jashri Gajria would have taken.
  • Dr Daud has been honoured for her contribution to medical care in the Gulf by Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation. Courtesy: Office of Public and Cultural Diplomacy
    Dr Daud has been honoured for her contribution to medical care in the Gulf by Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation. Courtesy: Office of Public and Cultural Diplomacy

Memories of '71: Indian residents share golden memories of life in old Dubai


Ramola Talwar Badam
  • English
  • Arabic

Doctors and grandmothers who witnessed the birth of the nation almost 50 years ago say the transformation since then has been dramatic and inspirational.

The women have vivid recollections of the massive effort in the 1960s and 70s to turn sandy tracks into roads and upgrade rudimentary health centres into hospitals.

When Dr Zulekha Daud, 82, arrived in Dubai in 1964 from the American Mission Hospital in Kuwait, the young Indian gynaecologist did not just deliver babies on house calls.

Affectionately called Mama Zulekha, the first Indian female doctor in the Trucial States also handled chickenpox outbreaks and nursed accident victims.

“The one thing I wish to tell all countries is how women have always been respected here,” she said.

“I went practically every day to people’s houses to deliver children. I also had to treat infectious diseases, non-infectious diseases and accidents. I treated men and small children. I could not say, ‘go to a hospital’ because there were very few facilities then.

“It was the people who made sure I could stay comfortably.”

These were the early days in the British protectorate, called the Trucial States, before the union of the seven emirates.

She remembers travelling for hours to reach patients in Abu Dhabi and Sharjah.

Dr Daud founded hospitals in Dubai and Sharjah as part of the Zulekha Healthcare Group and has delivered about 15,000 babies during more than 40 years of service. “Can you imagine no roads between Dubai and Sharjah?” she said.

“There were no roads; we had to practically travel in the sand. Then schools started, hospitals, the seaport and the airport. These developments all happened side by side – everything changed.”

People celebrated with music and dancing on National Day to mark the formation of the UAE on December 2, 1971.

Can you imagine no roads between Dubai and Sharjah?

“When we had the celebration of one UAE government with Sheikh Zayed as the president ... he took the responsibility of health care, education and all-round development,” Dr Daud said.

“With the onset of ittihad [union], things started changing very fast. It was because of Sheikh Zayed’s foresight. It is astonishing to think how everything has developed here.”

Another long-time resident, Jaishri Gajria, 74, remembers her first overseas journey when she travelled by ship from Mumbai to Dubai in 1965.

She came to join her husband, Suresh, who worked in the banking sector in Dubai. Then a young bride, she recalls fewer cars, smaller homes and the camaraderie shared by neighbours because families met regularly.

Jaishri Gajria with her late husband Suresh in Fujairah in the 1990s. Courtesy: Gajria family
Jaishri Gajria with her late husband Suresh in Fujairah in the 1990s. Courtesy: Gajria family

“We were all friends. Neighbours knew each other well and everyone was happy,” she said. “It was also a difficult time because there was a lot of sand all around us. The roads came much later but at first there was just sand and mud.

“It was so different then because everything was nearby and we would walk everywhere.

"The water was salty and there was no gas for cooking so I would cook on a kerosene stove but we all managed well.”

The wooden abra was the quickest and most frequent mode of transport.

A short ride across Dubai Creek from Bur Dubai to Deira then cost four annas, which was the Indian currency that was used at the time. One anna is about one 16th of a rupee.

Her four children studied in the Indian High School, built in 1961 as the first expatriate Indian institution in the Dubai.

Suresh died at the age of 60 in 2003. Now a grandmother to eight, most of Ms Gajria’s family continue to live in the UAE that they have known as home for decades.

“We always felt sense of security and peace living here,” she said.

“I have never felt any sense of worry or fear in the UAE. The people are welcoming. It has always been a country that is open to all.”

______________

Sheikh Zayed and the story of a nation

  • Sheikh Zayed, seen here attending an early book fair in Abu Dhabi. Courtesy: Al Ittihad
    Sheikh Zayed, seen here attending an early book fair in Abu Dhabi. Courtesy: Al Ittihad
  • The true genius of a culture and a society lay, Sheikh Zayed believed, in their capacity to adopt and thrive in a changing world. Courtesy: Al Ittihad
    The true genius of a culture and a society lay, Sheikh Zayed believed, in their capacity to adopt and thrive in a changing world. Courtesy: Al Ittihad
  • Sheikh Zayed raising the flag at Union House in Dubai. December 2, 1971. Courtesy: Al Ittihad
    Sheikh Zayed raising the flag at Union House in Dubai. December 2, 1971. Courtesy: Al Ittihad
  • Sheikh Zayed attending the first UAE National Day celebrations on December 2, 1972. Courtesy: Al Ittihad
    Sheikh Zayed attending the first UAE National Day celebrations on December 2, 1972. Courtesy: Al Ittihad
  • Sheikh Zayed attending the first session of the National Consultative Council in Abu Dhabi in October 1971. Courtesy: Al Ittihad
    Sheikh Zayed attending the first session of the National Consultative Council in Abu Dhabi in October 1971. Courtesy: Al Ittihad
  • Sheikh Zayed meets Queen Elizabeth II during a state visit 40 years ago. Courtesy: Al Ittihad
    Sheikh Zayed meets Queen Elizabeth II during a state visit 40 years ago. Courtesy: Al Ittihad
  • Sheikh Zayed, the founding father of the UAE. Courtesy: Al Ittihad
    Sheikh Zayed, the founding father of the UAE. Courtesy: Al Ittihad
  • Sheikh Zayed was a man of the people. Courtesy: Al Ittihad
    Sheikh Zayed was a man of the people. Courtesy: Al Ittihad
  • The old souq in Abu Dhabi shot at some point in the 1970s. Courtesy Al Ittihad
    The old souq in Abu Dhabi shot at some point in the 1970s. Courtesy Al Ittihad
  • Sheikh Zayed's leadership is not just remembered for all that he built, but for all he did for others. Courtesy: Al Ittihad
    Sheikh Zayed's leadership is not just remembered for all that he built, but for all he did for others. Courtesy: Al Ittihad
  • Sheikh Zayed walking past supporters Fujairah during his in January 1972. Wam
    Sheikh Zayed walking past supporters Fujairah during his in January 1972. Wam
  • Men dance while holding khanjars in Al Ain, 1959. Getty Images
    Men dance while holding khanjars in Al Ain, 1959. Getty Images
  • Oil sustained the development of the UAE. And this, a petroleum tank being built in Dubai Creek in 1970, was a familiar sight. Getty Images
    Oil sustained the development of the UAE. And this, a petroleum tank being built in Dubai Creek in 1970, was a familiar sight. Getty Images
  • Ships unloading their goods on the creek for the Customs Department in Dubai in 1967. Getty Images
    Ships unloading their goods on the creek for the Customs Department in Dubai in 1967. Getty Images
THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Grand Slam Los Angeles results

Men:
56kg – Jorge Nakamura
62kg – Joao Gabriel de Sousa
69kg – Gianni Grippo
77kg – Caio Soares
85kg – Manuel Ribamar
94kg – Gustavo Batista
110kg – Erberth Santos

Women:
49kg – Mayssa Bastos
55kg – Nathalie Ribeiro
62kg – Gabrielle McComb
70kg – Thamara Silva
90kg – Gabrieli Pessanha

The BIO:

He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal

He ascended Mount Everest the next year from the more treacherous north Tibetan side

By 2015, he had completed the Explorers Grand Slam

Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border

He carries dried camel meat, dried dates and a wheat mixture for the final summit push

His new goal is to climb 14 peaks that are more than 8,000 metres above sea level

Indoor cricket in a nutshell

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Top%2010%20most%20competitive%20economies
%3Cp%3E1.%20Singapore%0D%3Cbr%3E2.%20Switzerland%0D%3Cbr%3E3.%20Denmark%0D%3Cbr%3E4.%20Ireland%0D%3Cbr%3E5.%20Hong%20Kong%0D%3Cbr%3E6.%20Sweden%0D%3Cbr%3E7.%20UAE%0D%3Cbr%3E8.%20Taiwan%0D%3Cbr%3E9.%20Netherlands%0D%3Cbr%3E10.%20Norway%0D%3Cbr%3E%3C%2Fp%3E%0A
The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Tightening the screw on rogue recruiters

The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.

 Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.

A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.

The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.

The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.

Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.

Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment

But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

The squad traveling to Brazil:

Faisal Al Ketbi, Ibrahim Al Hosani, Khalfan Humaid Balhol, Khalifa Saeed Al Suwaidi, Mubarak Basharhil, Obaid Salem Al Nuaimi, Saeed Juma Al Mazrouei, Saoud Abdulla Al Hammadi, Taleb Al Kirbi, Yahia Mansour Al Hammadi, Zayed Al Kaabi, Zayed Saif Al Mansoori, Saaid Haj Hamdou, Hamad Saeed Al Nuaimi. Coaches Roberto Lima and Alex Paz.

Brief scores:

Newcastle United 1

Perez 23'

Wolverhampton Rovers 2

Jota 17', Doherty 90' 4

Red cards: Yedlin 57'

Man of the Match: Diogo Jota (Wolves)

The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The biog

Name: Samar Frost

Born: Abu Dhabi

Hobbies: Singing, music and socialising with friends

Favourite singer: Adele

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

UPI facts

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

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5

If you go

The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.

The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.

US tops drug cost charts

The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.

Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.

In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.

Some of the costliest drugs worldwide include Lipitor for high cholesterol. 

The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.

High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.

MATCH INFO

Barcelona v Real Madrid, 11pm UAE

Match is on BeIN Sports

SPEC%20SHEET
%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
Stage 3 results

1 Adam Yates (GBR) Mitchelton-Scott 4:42:33

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:03

3 Alexey Lutsenko (KAZ) Astana 0:01:30

4 David Gaudu (FRA) Groupama-FDJ

5 Rafal Majka (POL) Bora-Hansgrohe         

6 Diego Ulissi (ITA) UAE Team Emirates  0:01:56

General Classification after Stage 3:

1 Adam Yates (GBR) Mitchelton-Scott 12:30:02

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:07

3  Alexey Lutsenko (KAZ) Astana 0:01:35

4 David Gaudu (FRA) Groupama-FDJ 0:01:40

5  Rafal Majka (POL) Bora-Hansgrohe

6 Wilco Kelderman (NED) Team Sunweb)  0:02:06

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

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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

The specs

Price, base / as tested Dh135,000

Engine 1.6L turbo

Gearbox Six speed automatic with manual and sports mode

Power 165hp @ 6,000rpm

Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

Andor
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Tony%20Gilroy%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDiego%20Luna%2C%20Genevieve%20O'Reilly%2C%20Alex%20Ferns%3Cbr%3E%3Cstrong%3ERating%3A%205%3C%2Fstrong%3E%2F5%3C%2Fp%3E%0A
The biog:

Favourite book: The Leader Who Had No Title by Robin Sharma

Pet Peeve: Racism 

Proudest moment: Graduating from Sorbonne 

What puts her off: Dishonesty in all its forms

Happiest period in her life: The beginning of her 30s

Favourite movie: "I have two. The Pursuit of Happiness and Homeless to Harvard"

Role model: Everyone. A child can be my role model 

Slogan: The queen of peace, love and positive energy

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Our Time Has Come
Alyssa Ayres, Oxford University Press