ABU DHABI // Intelligent and a natural perfomer, she wore strings of imitation coins and tassels of golden thread to show off her chestnut coat and perfect hump.
Only a year old, Ghaouda is destined for camel celebrity.
She beat 200 competitors in the second division for one-year-old black camels on the opening day of Al Dhafra Festival.
"She's very smart. If she sees a judge, she performs," said her Emirati owner, Salem Al Baqemi. "I trusted that Ghaouda would take the prize."
Ghaouda lives in a remote village so small it isn't even on the map. At her farm in Badu Al Muttawa, near Ghayathi in Al Gharbia, she is only one of 100 beautiful camels. But by the end of the festival's first day, Ghaouda was suddenly worth more Dh1 million and qualified to compete against camels owned by sheikhs.
Salem, 37, inherited his herd from his late father. He is young for a camel champion. A beautiful camel can be worth millions, and Al Dhafra is where 25,000 of the world's best compete.
The first day of the two-week beauty competition was for one-year-old camels. Two-year-olds will compete today.
Over the weekend, the dunes north of the Liwa oasis filled with canvas and goat-hair tents, decorated with flags from across the Arabian Gulf.
Camels and owners announced their arrival by parading down a sand track signposted for events such as camel milking, camel auctions and beauty pageants. Men in luxury 4x4s led their superstar camels to campsites that filled the surrounding desert.
An estimated 25,000 camels and 1,500 competitors are expected before the festival ends on December 29.
"This is the Millions Street," said Saleh Al Dossary, a competitor from Saudi Arabia. "Everybody makes a show.
"This," said Saleh, "this is beauty."
Drivers revved their engines and blasted music as camel beauty queens strode beside them, with a gait of inner serenity.
"This is a show place," said Saleh. "Every beautiful camel she should come on this street. Sometimes, the camel she cannot show her beautiful side until she walks."
The grandstands before the beauty theatre filled with men, chewing sunflower seeds and twirling camel sticks. Daggar-clad boys climbed the fence to cheer for their darlings.
"I swear, I love beauty camels the most because the racing camels needs a lot of effort, a lot of care," said Hamed Khalfan, a returning Omani champion. "With beauty, it is all about the shape."
Hamed shared a pair of binoculars with the men on his row in the grandstands: his friends and family took up most of the row. He calls the festival "the majlis of the Gulf".
His champions, Mayasa and Aliya, are raised on honey and dates. Each won a LandCruiser pickup at Al Dhafra last year. They are back this year, but his highest hopes are with Samha, a one-year-old.
"Her mother and her grandmother and her great grandmother, all are from my camels and her father is Sultan Qaboos's camel," said Hamed.
"I love them all."
azacharias@thenational.ae
BRAZIL SQUAD
Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
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UAE currency: the story behind the money in your pockets
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UAE SQUAD
Mohammed Naveed (captain), Mohamed Usman (vice captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan
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The specs
Price, base / as tested Dh960,000
Engine 3.9L twin-turbo V8
Transmission Seven-speed dual-clutch automatic
Power 661hp @8,000rpm
Torque 760Nm @ 3,000rpm
Fuel economy, combined 11.4L / 100k
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The five pillars of Islam
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
MATCH INFO
Champions League quarter-final, first leg
Ajax v Juventus, Wednesday, 11pm (UAE)
Match on BeIN Sports
Seven tips from Emirates NBD
1. Never respond to e-mails, calls or messages asking for account, card or internet banking details
2. Never store a card PIN (personal identification number) in your mobile or in your wallet
3. Ensure online shopping websites are secure and verified before providing card details
4. Change passwords periodically as a precautionary measure
5. Never share authentication data such as passwords, card PINs and OTPs (one-time passwords) with third parties
6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
PROFILE OF CURE.FIT
Started: July 2016
Founders: Mukesh Bansal and Ankit Nagori
Based: Bangalore, India
Sector: Health & wellness
Size: 500 employees
Investment: $250 million
Investors: Accel, Oaktree Capital (US); Chiratae Ventures, Epiq Capital, Innoven Capital, Kalaari Capital, Kotak Mahindra Bank, Piramal Group’s Anand Piramal, Pratithi Investment Trust, Ratan Tata (India); and Unilever Ventures (Unilever’s global venture capital arm)
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