In the days of the new UAE, unification meant different things to different people. Some arrived in the years before 1971 to lend their expertise. Others came in search of a better life. And for some, the union meant something as simple yet vital as electricity.
In the first of a three-part series to celebrate the UAE's 49th National Day, we speak to two men of the Ras Al Khaimah mountains.
For Ali Al Dhuhoori, the union meant running water.
Mr Al Dhuhoori spent the first half of his life digging. It was his job to build the deep cisterns that sustained life on the plateaus of the Hajjar Mountains.
He began aged 15, in the early 1940s. Another 40 years would pass before he lived in a house with running water. That, and electricity, were perhaps the greatest changes brought by the modern state following the formation of the UAE on December 2, 1971.
Now 94, Mr Al Dhuhoori still goes to the base of the Ras Al Khaimah mountains most afternoons to sit with his friend Saeed Al Dhuhoori and chat about life before unification for Saeed's 53,000 Instagram followers.
“I was strong,” Mr Al Dhuhoori said.
“Nobody worked like Ali did,” Saeed, 54, said. “Later, he’d carry bags of cement on his back from the town to the mountains. Nine hours, walking, up, up, up the mountain with that weight on his shoulder.”
“Nine hours,” nodded Mr Al Dhuhoori.
He lifted four finjan coffee cups from a bowl on the table and placed them in a square on a table alongside his dagger, describing how he lined cisterns with waterproof mortar and dug pits up to eight metres long, four metres wide and six metres deep.
He estimates he built and restored up to 60 cisterns on the farms that dot the Ruus Al Jibbal. Rain-filled cisterns supported humans and their livestock over winter and allowed the cultivation of wheat on terraces carved from limestone plateaus and cliffs. Crops survived from rainfall alone.
The work required intimate knowledge of the land and the seasons.
Mr Al Dhuhoori usually worked alone, spending up to three months on a single reservoir.
On Friday, his day of rest, he would trek for nine hours from his village to the coastal town of Shaam for Friday prayers. On the return journey, he slept at a house halfway up the mountain and reached his village the following morning.
When the rainy season ended, the cisterns emptied and it was time for the annual migration for the date harvest.
Saeed remembers making the journey on a camel’s back as a child. It was a full day down the mountains to Al Rams, with subsequent nights spent in Khatt, Adhen, Bithna, Asima and Farfar before his family arrived at their date orchards on Fujairah’s coast.
“We had camels but they were only to carry our goods, the elderly and the children,” Saeed said.
He was born in 1966, two generations after Mr Al Dhuhoori. His was the last generation born at home, without hospital care, and the first to attend modern schools.
By the time Saeed was of school age, his family had moved to the base of the mountains. Every morning, he walked with his brothers and cousins down the wadi to the village of Al Jir where they and other local children piled into a Land Rover and bumped down the coast to a school in Shaam with foreign teachers, blackboards and textbooks.
Saeed's father left Ras Al Khaimah as a young man to work as a labourer in Kuwait and Saudi Arabia. When Saeed came of age, there were better opportunities. He got a government job in his teens.
In retirement, he built the Sheikh Mohammed bin Rashid Heritage Village against the side of a mountain, at the end of a wadi road that winds through sprawling Emirati neighbourhoods built by government grants and military salaries. Large signposts beside the track declare the support of local tribes for federal rulers or honour martyred soldiers from nearby villages.
They pass afternoons in the garden under a sidr tree, filming videos about subjects like the best types of goats or rifles. It is a tribute to what has changed and what was.
Ras Al Khaimah joined the union in 1972 and six became seven. It took years before the unification greatly altered their lives. Mr Al Dhuhoori did not move to modern housing until 1980.
“From about 1973, the country united the people of the tribes and brought people services,” Saeed said. “People came to know about unification and its advantages. It brought people together and we wanted for nothing," he said.
“People were lifted up, thanks to God and we rested” said Mr Al Dhuhoori.
But, after moment’s reflection, he added: “The mountains were better, of course.”
“Better, yes, better,” nodded Saeed. “But then there were services, there was electricity, there was water and praise be to God, we lived with grace.”
“But no wells,” said Mr Al Dhuhoori.
“No, no wells,” said Saeed.
“Before there were wells,” said Mr Al Dhuhoori.
As sunset begins, Saeed guided the elder in prayer, raising his voice above the twilight birdsong. Mr Al Dhuhoori can no longer kneel easily so they sat side by side, bending their heads in prayer, reciting verses unchanged for centuries.
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Sheikh Zayed and the story of a nation
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
More from Neighbourhood Watch
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
Company%20profile
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The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
The Sky Is Pink
Director: Shonali Bose
Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf
Three stars
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
NATIONAL%20SELECTIONS
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Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
The specs
Engine: 1.5-litre, 4-cylinder turbo
Transmission: CVT
Power: 170bhp
Torque: 220Nm
Price: Dh98,900
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Pathaan
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Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Types of fraud
Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
* Nada El Sawy
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Five famous companies founded by teens
There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:
- Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate.
- Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc.
- Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway.
- Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
- Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
