With a set of new clothes, candles, colourful decorations, delicious food and lots of love, the Indian community in the UAE marked Diwali, the Hindu Festival of Light, on Thursday.
Diwali, or Deepavali, is a celebration that signifies the power of light over darkness and good over evil by lighting up lamps and candles in an effort to make the world a better place and recognise the simple joys of life.
The festival runs for five days, with the main celebrations happening on the third day (the darkest day of the month). It is observed on the 15th day of Kartik, the holiest month in the Hindu lunar calendar.
“It’s a five-day occasion to celebrate the blessings of wealth, prosperity, happiness, positivity and knowledge, and the most significant day of the Diwali festival is the third day, the darkest one, which falls on Thursday this year,” said Sandeep Bhargava, a 37-year-old Indian father of two.
“We clean, renovate and decorate our house, wear our best outfits, prepare food and sweets and light up the darkness in the house and in the heart.”
The occasion is marked by family and friends getting together to celebrate friendship, goodwill and love while exchanging greetings, gifts and sweets under the candlelight.
“We add colours to the house to have a colourful future and invite friends to pray with us and celebrate this special occasion, and we pray for the lord of death to bless us with life,” said Mr Bhargava.
Read more: Diwali celebrations around the world - in pictures
“Oil lamps should light up the front door, which is decorated with flowers and colours to get the blessings of the Gods, and the lights of the house should be turned on all through the night.”
The Indian life coach will be celebrating the festival with his wife, two daughters and friends.
“We get together, pray, eat and light some small firecrackers in the backyard,” he said.
“Neighbours of different nationalities come and celebrate with us when they see the lights and the festive atmosphere and we welcome them all.”
Mr Bhargava has been living in the UAE for 10 years and said that the festive vibes back home are different.
“All the houses used to be lit up back home during this time of the year, fireworks cover the sky, everyone dressed up and celebrations are everywhere. It's different but we still enjoy it here together,” he said.
His wife, Monisha Bhargava, said that women buy gold and wear their best outfits on the main night of Diwali.
“It’s a family orientated festival, we dress up, wear our best outfits and jewellery, receive expensive gifts from family members and give gifts in return,” said Ms Bhargava.
“We clean, paint and redecorate the house to purify it and light it up as much as we can, and it takes a few days to arrange everything.
“Life is very busy but this occasion reminds us to slow down and enjoy life, it keeps us connected to our traditions, we all enjoy the celebration and prepare home-made savoury snacks and sweets with love to offer to our Gods.”
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Aayan%E2%80%99s%20records
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Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
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Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
MATCH INFO
Champions League quarter-final, first leg
Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
Results
5.30pm: Maiden (TB) Dh82,500 (Turf) 1,400m; Winner: Mcmanaman, Sam Hitchcock (jockey), Doug Watson (trainer)
6.05pm: Handicap (TB) Dh87,500 (T) 1,400m; Winner: Bawaasil, Sam Hitchcott, Doug Watson
6.40pm: Handicap (TB) Dh105,000 (Dirt) 1,400m; Winner: Bochart, Fabrice Veron, Satish Seemar
7.15pm: Handicap (TB) Dh105,000 (T) 1,200m; Winner: Mutaraffa, Antonio Fresu, Musabah Al Muhairi
7.50pm: Longines Stakes – Conditions (TB) Dh120,00 (D) 1,900m; Winner: Rare Ninja, Royston Ffrench, Salem bin Ghadayer
8.25pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m; Winner: Alfareeq, Antonio Fresu, Musabah Al Muhairi
9pm: Handicap (TB) Dh105,000 (T) 2,410m; Winner: Good Tidings, Antonio Fresu, Musabah Al Muhairi
9.35pm: Handicap (TB) Dh92,500 (T) 2,000m; Winner: Zorion, Abdul Aziz Al Balushi, Helal Al Alawi
JUDAS AND THE BLACK MESSIAH
Directed by: Shaka King
Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons
Four stars
Scoreline:
Cardiff City 0
Liverpool 2
Wijnaldum 57', Milner 81' (pen)
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
