• Afra Al Mansoori poses next to a Abu Dhabi’s Police band member during UAE’s National Day celebrations at Qasr Al Watan in 2019. Reem Mohammed/The National
    Afra Al Mansoori poses next to a Abu Dhabi’s Police band member during UAE’s National Day celebrations at Qasr Al Watan in 2019. Reem Mohammed/The National
  • Khayyala performance at UAE’s National Day celebrations at Qasr Al Watan in 2019. Reem Mohammed/The National
    Khayyala performance at UAE’s National Day celebrations at Qasr Al Watan in 2019. Reem Mohammed/The National
  • Abu Dhabi’s Police Band performs on UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
    Abu Dhabi’s Police Band performs on UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
  • Abu Dhabi’s Police band at UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
    Abu Dhabi’s Police band at UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
  • Khayyala performance at UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
    Khayyala performance at UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
  • Abu Dhabi’s Police Band performs on UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
    Abu Dhabi’s Police Band performs on UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
  • Abu Dhabi’s Police Band performs on UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
    Abu Dhabi’s Police Band performs on UAE’s National Day celebrations at Qasr Al Watan. Reem Mohammed/The National
  • Spectators take photos of Al Fursan as they perform aerobatics above Abu Dhabi Corniche. Leslie Pableo for The National
    Spectators take photos of Al Fursan as they perform aerobatics above Abu Dhabi Corniche. Leslie Pableo for The National
  • Ali Al Mansoori performs during National Day celebrations at Qasr Al Watan. Reem Mohammed / The National
    Ali Al Mansoori performs during National Day celebrations at Qasr Al Watan. Reem Mohammed / The National
  • Families attend festivities at Mina Al Arab lagoon walk in Ras Al Khaimah. Ruba Haza / The National
    Families attend festivities at Mina Al Arab lagoon walk in Ras Al Khaimah. Ruba Haza / The National
  • An Emirati man performs tricks on a flyboard at the Sharjah Maritime Museum, as part of National Day festivities. Salam Al Amir / The National
    An Emirati man performs tricks on a flyboard at the Sharjah Maritime Museum, as part of National Day festivities. Salam Al Amir / The National
  • Families attend festivities at Mina Al Arab lagoon walk in Ras Al Khaimah. Ruba Haza / The National
    Families attend festivities at Mina Al Arab lagoon walk in Ras Al Khaimah. Ruba Haza / The National
  • Men on jetskis, flyboards and waterskiing take part in National Day celebrations at Sharjah Maritime Museum. Salam Al Amir / The National
    Men on jetskis, flyboards and waterskiing take part in National Day celebrations at Sharjah Maritime Museum. Salam Al Amir / The National
  • Visitors of Qasr Al Watan watch the Al Fursan airshow along Abu Dhabi corniche. Reem Mohammed / The National
    Visitors of Qasr Al Watan watch the Al Fursan airshow along Abu Dhabi corniche. Reem Mohammed / The National
  • People begin to join a parade along Abu Dhabi Corniche in their decorated cars. Leslie Pableo for The National
    People begin to join a parade along Abu Dhabi Corniche in their decorated cars. Leslie Pableo for The National
  • Decorated cars begin to join a parade along Abu Dhabi corniche, near the Breakwater. Leslie Pableo for The National
    Decorated cars begin to join a parade along Abu Dhabi corniche, near the Breakwater. Leslie Pableo for The National
  • Families attend National Day celebrations along the Abu Dhabi Corniche. Leslie Pableo for The National
    Families attend National Day celebrations along the Abu Dhabi Corniche. Leslie Pableo for The National
  • Children dress up for National Day celebrations at Abu Dhabi Corniche, Breakwater. Leslie Pableo for The National
    Children dress up for National Day celebrations at Abu Dhabi Corniche, Breakwater. Leslie Pableo for The National
  • Families attend National Day celebrations along the Abu Dhabi Corniche. Leslie Pableo for The National
    Families attend National Day celebrations along the Abu Dhabi Corniche. Leslie Pableo for The National
  • The Sanchez and Calimag family spend National Day at Al Qudra lake. Reem Mohammed / The National
    The Sanchez and Calimag family spend National Day at Al Qudra lake. Reem Mohammed / The National
  • The Sanchez and Calimag family spend National Day at Al Qudra lake. Reem Mohammed / The National
    The Sanchez and Calimag family spend National Day at Al Qudra lake. Reem Mohammed / The National
  • DUBAI, UNITED ARAB EMIRATES. 2 DECEMBER 2019. Surannya Arun’s husband (in red), at Al Qudra lake with his family on UAE National Day. (Photo: Reem Mohammed/The National) Reporter: Section:
    DUBAI, UNITED ARAB EMIRATES. 2 DECEMBER 2019. Surannya Arun’s husband (in red), at Al Qudra lake with his family on UAE National Day. (Photo: Reem Mohammed/The National) Reporter: Section:
  • UAE Pajero Club set out to Al Qudra Lake on National Day for a day of camping and celebration. Reem Mohammed / The National
    UAE Pajero Club set out to Al Qudra Lake on National Day for a day of camping and celebration. Reem Mohammed / The National
  • Members of the UAE Pajero Club spend National Day at Al Qudra Lake. Reem Mohammed / The National
    Members of the UAE Pajero Club spend National Day at Al Qudra Lake. Reem Mohammed / The National
  • Bashar Saad, right, spends National Day with the UAE Pajero Club at Al Qudra Lake. Reem Mohammed / The National
    Bashar Saad, right, spends National Day with the UAE Pajero Club at Al Qudra Lake. Reem Mohammed / The National
  • The UAE Pajero Club spend National Day at Al Qudra Lake. Reem Mohammed / The National
    The UAE Pajero Club spend National Day at Al Qudra Lake. Reem Mohammed / The National

UAE National Day: How to watch Seeds of the Union


  • English
  • Arabic

A show to celebrate the 49th anniversary of the UAE's unification will be broadcast live on national TV channels and can be watched online.

Seeds of the Union, a live action show that celebrates UAE history and will feature a "moving sculpture" surrounded by sea, will begin at 6.15pm on December 2 and last 40 minutes.

It will be broadcast live on Abu Dhabi TV, Dubai TV, Dubai One (English) and Mathrubhumi (Malayalam, organisers said.

Viewers can also watch a live stream online on the National Day YouTube channel, the official website and on Facebook and Instagram @OfficialUAEND.

The show, which will be staged in the UAE capital, will also be screened free at Vox cinemas in Abu Dhabi, Al Ain and Dubai – following precautions to restrict the spread of Covid-19.

It will be screened at Yas Mall, Marina Mall and Nation Towers branches of Vox Cinemas in Abu Dhabi, as well as Mall of the Emirates in Dubai and Al Jimi Mall in Al Ain. Tickets can be bought on the National Day website.

As part of celebrations, citizens and residents are being invited to sing and record short clips of the national anthem to be included in a National Day video that will be broadcast on December 2.

The performance was created by a team of Emiratis and Es Devlin, who designed the closing ceremony for the London 2012 Summer Olympics, the opening ceremony of the Rio 2016 Summer Olympics and the UK Pavilion at Expo 2020 Dubai.

“With Covid-19 restrictions on public celebrations, this mass performance of the national anthem provides an opportunity for people across the country to unite in song, providing solace through music in these trying times,” said Khalfan Al Mazrouei, a member of the organising committee of the official 49th UAE National Day celebration.

The grand celebration will be held remotely this year but the exact location has not been revealed.

It will be broadcast live to “an audience of millions in the UAE and beyond, allowing the public to unite in celebration from the safety of their homes”, the committee said.

The theme of the show this year will focus on the country's majestic mangroves and nature.

Mangroves are estimated to cover more than 150 square kilometres of the UAE's coastline.

“Mangrove forests support a high level of biodiversity. They are a great absorbent of carbon dioxide and release oxygen. They also protect the habitat for wildlife,” Ms Devlin said.

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Left Bank: Art, Passion and Rebirth of Paris 1940-1950

Agnes Poirer, Bloomsbury

Saturday's results

West Ham 2-3 Tottenham
Arsenal 2-2 Southampton
Bournemouth 1-2 Wolves
Brighton 0-2 Leicester City
Crystal Palace 1-2 Liverpool
Everton 0-2 Norwich City
Watford 0-3 Burnley

Manchester City v Chelsea, 9.30pm 

How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
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 Laughing Apple

Yusuf/Cat Stevens

(Verve Decca Crossover)

Women's Prize for Fiction shortlist

The Silence of the Girls by Pat Barker

My Sister, the Serial Killer by Oyinkan Braithwaite

Milkman by Anna Burns

Ordinary People by Diana Evans

An American Marriage by Tayari Jones

Circe by Madeline Miller

TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel

The story of Edge

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, established Edge in 2019.

It brought together 25 state-owned and independent companies specialising in weapons systems, cyber protection and electronic warfare.

Edge has an annual revenue of $5 billion and employs more than 12,000 people.

Some of the companies include Nimr, a maker of armoured vehicles, Caracal, which manufactures guns and ammunitions company, Lahab

 

PAKISTAN v SRI LANKA

Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore

Tickets are available at www.q-tickets.com

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

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.

Specs

Price, base: Dhs850,000
Engine: 3.9-litre twin-turbo V8
Transmission: Seven-speed automatic
Power: 591bhp @ 7,500rpm
Torque: 760Nm @ 3,000rpm
Fuel economy, combined: 11.3L / 100km

Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

if you go

The flights 

Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

The trains

Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.

The hotels

Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.

North Pole stats

Distance covered: 160km

Temperature: -40°C

Weight of equipment: 45kg

Altitude (metres above sea level): 0

Terrain: Ice rock

South Pole stats

Distance covered: 130km

Temperature: -50°C

Weight of equipment: 50kg

Altitude (metres above sea level): 3,300

Terrain: Flat ice
 

War and the virus
Day 5, Dubai Test: At a glance

Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.

Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.

The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.

What is Genes in Space?

Genes in Space is an annual competition first launched by the UAE Space Agency, The National and Boeing in 2015.

It challenges school pupils to design experiments to be conducted in space and it aims to encourage future talent for the UAE’s fledgling space industry. It is the first of its kind in the UAE and, as well as encouraging talent, it also aims to raise interest and awareness among the general population about space exploration. 

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From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

Specs
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