Rabbi Elie Abadie will assume the role of a senior rabbi in residence at the Jewish Council of the Emirates on November 1. Shea Agnew
Rabbi Elie Abadie will assume the role of a senior rabbi in residence at the Jewish Council of the Emirates on November 1. Shea Agnew
Rabbi Elie Abadie will assume the role of a senior rabbi in residence at the Jewish Council of the Emirates on November 1. Shea Agnew
Rabbi Elie Abadie will assume the role of a senior rabbi in residence at the Jewish Council of the Emirates on November 1. Shea Agnew

Meet the UAE's Arabic-speaking rabbi in residence, who fled Lebanon as a child


Gillian Duncan
  • English
  • Arabic

The UAE’s new senior rabbi in residence, Dr Elie Abadie was, you could say, born into the role.

Coming from a family of rabbis who can be traced back to the 15th century in Spain, it was arguably his destiny to fall in line, too.

He was interested in learning about his religion, but he did not seriously consider becoming a rabbi, at least at first.

At the age of 5,  he wanted to become a doctor.

"I wanted to be learned as a rabbi, not necessarily function as a rabbi," Rabbi Abadie, 59, told The National.

My parents escaped from their home through the backdoor as people tried to get into my parents' house. They left and never returned

But medicine ultimately became more of a part-time pursuit as his interest in serving the Jewish community developed.

“Life has its challenges and more than challenges, has its surprises,” he said.

Rabbi Abadie was born in Lebanon in 1960. His parents were from Syria and they belonged to a community of about 40,000 Jewish people who lived in the country in the 1940s.

But like many Jewish people in Syria, they left after the UN General Assembly adopted a partition plan for Palestine in 1947.

“My parents lived right next to the synagogue. They saw people enter the synagogue, pillage it, torched it, took out the Torah scrolls and holy books and burnt them,” he said.

“My parents escaped from their home through the backdoor as people tried to get into my parents’ house. They left and never returned.”

_______________________________

Abraham Accord - in pictures

  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, speaks to Donald Trump, US president at the time, and Israeli Prime Minister Benjamin Netanyahu in the Oval Office in September 2020. Ministry of Foreign Affairs and International Co-operation
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, speaks to Donald Trump, US president at the time, and Israeli Prime Minister Benjamin Netanyahu in the Oval Office in September 2020. Ministry of Foreign Affairs and International Co-operation
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, meets Mike Pompeo, US secretary of state at the time. Wam
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, meets Mike Pompeo, US secretary of state at the time. Wam
  • Sheikh Abdullah and Mr Pompeo in Washington. Wam
    Sheikh Abdullah and Mr Pompeo in Washington. Wam
  • Sheikh Abdullah visits Washington in September last year. Wam
    Sheikh Abdullah visits Washington in September last year. Wam
  • Sheikh Abdullah, UAE Minister of Foreign Affairs and International Co-operation, US President Donald Trump, centre, and Israeli Prime Minister Benjamin Netanyahu sign the Abraham Accord at the White House South Lawn. MOFAIC
    Sheikh Abdullah, UAE Minister of Foreign Affairs and International Co-operation, US President Donald Trump, centre, and Israeli Prime Minister Benjamin Netanyahu sign the Abraham Accord at the White House South Lawn. MOFAIC
  • Sheikh Abdullah and, from left, Bahrain's Foreign Minister Abdullatif Al Zayani, Israeli Prime Minister Benjamin Netanyahu and US President Donald Trump at the White House. MOFAIC
    Sheikh Abdullah and, from left, Bahrain's Foreign Minister Abdullatif Al Zayani, Israeli Prime Minister Benjamin Netanyahu and US President Donald Trump at the White House. MOFAIC
  • Sheikh Abdullah, Mr Al Zayani and Mr Netanyahu at the White House during the Abraham Accord signing ceremony. MOFAIC
    Sheikh Abdullah, Mr Al Zayani and Mr Netanyahu at the White House during the Abraham Accord signing ceremony. MOFAIC
  • Sheikh Abdullah and, from left, Mr Netanyahu, Mr Trump and Mr Al Zayani wave from the Truman Balcony at the White House. AFP
    Sheikh Abdullah and, from left, Mr Netanyahu, Mr Trump and Mr Al Zayani wave from the Truman Balcony at the White House. AFP
  • Sheikh Abdullah and, from left, Mr Al Zayani, Mr Netanyahu and Mr Trump sign the Abraham Accord. AFP
    Sheikh Abdullah and, from left, Mr Al Zayani, Mr Netanyahu and Mr Trump sign the Abraham Accord. AFP
  • Sheikh Abdullah and, from left, Mr Al Zayani, Mr Netanyahu and Mr Trump after the signing ceremony. AFP
    Sheikh Abdullah and, from left, Mr Al Zayani, Mr Netanyahu and Mr Trump after the signing ceremony. AFP
  • Sheikh Abdullah and, from left, Mr Al Zayani, Mr Netanyahu and Mr Trump after the signing ceremony. AFP
    Sheikh Abdullah and, from left, Mr Al Zayani, Mr Netanyahu and Mr Trump after the signing ceremony. AFP
  • Sheikh Abdullah speaks from the Truman Balcony at the White House during the signing ceremony of the Abraham Accord. AFP
    Sheikh Abdullah speaks from the Truman Balcony at the White House during the signing ceremony of the Abraham Accord. AFP
  • Sheikh Abdullah speaks as Mr Trump looks on before the signing of Abraham Accord on the South Lawn of the White House. AP
    Sheikh Abdullah speaks as Mr Trump looks on before the signing of Abraham Accord on the South Lawn of the White House. AP
  • Sheikh Abdullah looks on from the White House as Mr Trump speaks at the Abraham Accord signing ceremony, also attended by Mr Al Zayani and Mr Netanyahu. AP
    Sheikh Abdullah looks on from the White House as Mr Trump speaks at the Abraham Accord signing ceremony, also attended by Mr Al Zayani and Mr Netanyahu. AP
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, Israeli Prime Minister Benjamin Netanyahu, left, and Bahraini Foreign Minister Abdullatif Al Zayani stand on the Blue Room Balcony during the signing ceremony. AP
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, Israeli Prime Minister Benjamin Netanyahu, left, and Bahraini Foreign Minister Abdullatif Al Zayani stand on the Blue Room Balcony during the signing ceremony. AP
  • Sheikh Abdullah and Mr Al Zayani shortly before participating in the signing of the Abraham Accord. AFP
    Sheikh Abdullah and Mr Al Zayani shortly before participating in the signing of the Abraham Accord. AFP
  • Sheikh Abdullah, with Mr Netanyahu, left, and Mr Al Zayani at the signing of the Abraham Accord on the South Lawn of the White House. AFP
    Sheikh Abdullah, with Mr Netanyahu, left, and Mr Al Zayani at the signing of the Abraham Accord on the South Lawn of the White House. AFP
  • US President Donald Trump speaks from the Truman Balcony at the White House during the signing ceremony of the Abraham Accord. AFP
    US President Donald Trump speaks from the Truman Balcony at the White House during the signing ceremony of the Abraham Accord. AFP
  • President Donald Trump walks to the Abraham Accord signing ceremony at the White House with Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, Israeli Prime Minister Benjamin Netanyahu, and Bahrain's Foreign Minister Abdullatif Al Zayani. AP
    President Donald Trump walks to the Abraham Accord signing ceremony at the White House with Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, Israeli Prime Minister Benjamin Netanyahu, and Bahrain's Foreign Minister Abdullatif Al Zayani. AP
  • US Secretary of State Mike Pompeo arrives at the White House to attend the Abraham Accord signing ceremony hosted by President Donald Trump. EPA
    US Secretary of State Mike Pompeo arrives at the White House to attend the Abraham Accord signing ceremony hosted by President Donald Trump. EPA
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, meets US President Donald Trump in the Oval Office of the White House before the signing of Abraham Accord. AFP
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, meets US President Donald Trump in the Oval Office of the White House before the signing of Abraham Accord. AFP
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, in the Oval Office. AFP
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, in the Oval Office. AFP
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, meets US President Donald Trump in the Oval Office of the White House. AFP
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, meets US President Donald Trump in the Oval Office of the White House. AFP
  • Sheikh Abdullah with Mr Trump in the Oval Office. AFP
    Sheikh Abdullah with Mr Trump in the Oval Office. AFP
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, with by President Donald Trump at the White House. Mustafa Alrawi / The National
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, with by President Donald Trump at the White House. Mustafa Alrawi / The National
  • The UAE delegation led by Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, with US President Donald Trump at the White House. Mustafa Alrawi / The National
    The UAE delegation led by Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, with US President Donald Trump at the White House. Mustafa Alrawi / The National
  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, is welcomed to the White House by US President Donald Trump. EPA
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, is welcomed to the White House by US President Donald Trump. EPA
  • Sheikh Abdullah and Mr Trump outside the White House. AFP
    Sheikh Abdullah and Mr Trump outside the White House. AFP
  • Sheikh Abdullah bin Zayed speaks to Mr Trump after arriving at the White House. Reuters
    Sheikh Abdullah bin Zayed speaks to Mr Trump after arriving at the White House. Reuters
  • White House Senior Adviser Jared Kushner walks away following a television interview on the North Lawn at the White House in Washington. Reuters
    White House Senior Adviser Jared Kushner walks away following a television interview on the North Lawn at the White House in Washington. Reuters
  • US President Donald Trump and First Lady Melania Trump welcome the arrival of Prime Minister of Israel Benjamin Netanyahu and his wife Sara on the North Lawn of the White House in Washington DC. AFP
    US President Donald Trump and First Lady Melania Trump welcome the arrival of Prime Minister of Israel Benjamin Netanyahu and his wife Sara on the North Lawn of the White House in Washington DC. AFP
  • A delegation of senior UAE officials led by Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, prepares to depart for the White House to sign the Abraham Accord. MOFAIC
    A delegation of senior UAE officials led by Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, prepares to depart for the White House to sign the Abraham Accord. MOFAIC
  • US President Donald Trump welcomes Bahraini Foreign Minister Abdullatif Al Zayani. AFP
    US President Donald Trump welcomes Bahraini Foreign Minister Abdullatif Al Zayani. AFP
  • Bahraini Foreign Minister Abdullatif Al Zayani arrives at the White House in Washington DC. AFP
    Bahraini Foreign Minister Abdullatif Al Zayani arrives at the White House in Washington DC. AFP
  • US President Donald Trump welcomes Bahraini Foreign Minister Abdullatif Al Zayani on the North Lawn of the White House in Washington, DC. AFP
    US President Donald Trump welcomes Bahraini Foreign Minister Abdullatif Al Zayani on the North Lawn of the White House in Washington, DC. AFP
  • Preparations at the White House for the signing of the Abraham Accord.
    Preparations at the White House for the signing of the Abraham Accord.
  • Preparations under way at the White House for the signing of the Abraham Accord.
    Preparations under way at the White House for the signing of the Abraham Accord.
  • Preparations under way at the White House for the signing of the Abraham Accord.
    Preparations under way at the White House for the signing of the Abraham Accord.
  • Preparation at the White House for the signing of the Abraham Accord. The National
    Preparation at the White House for the signing of the Abraham Accord. The National

_______________________________

The family sought refuge in Lebanon, where they lived in peace for many years, until tensions increased again in the region, just two years before the 1973 Arab–Israeli War

"We left in 1971 because there was an incident and my family felt like a target," Rabbi Abadie said.

One day, the family learnt that pictures of Rabbi Abadie's father, along with two other rabbis, were plastered on walls in Lebanon and printed in Time magazine.

“On the picture, there was a caption saying these are the Zionist agents and an entire article accusing them of being Zionists, which was not true at all," he said.

“They were just Jewish community members in Lebanon.”

That incident, and the arrival of people from the Palestinian Liberation Organisation from Jordan, shook Lebanon's Jewish community.

Rabbi Abadie said his family had little choice but to leave.

But they first had to find a country to accept them because they were refugees under Lebanese law.

Yousef Al Otaiba, UAE ambassador to the US, with Rabbi Dr Elie Abadie, at a recent event. Courtesy Jewish Council of the Emirates
Yousef Al Otaiba, UAE ambassador to the US, with Rabbi Dr Elie Abadie, at a recent event. Courtesy Jewish Council of the Emirates

Mexico seemed like the only choice because they had family there.

“At that time, my oldest brother lived in Mexico since 1965. My father had sisters and cousins in Mexico from the 1940s as they escaped Syria,” he said.

“So my parents asked my brother to plead for our lives to the Mexican government, that we were in danger and we need to leave the country.”

The family was eventually granted permission to move to Mexico, where Rabbi Abadie – already fluent in Hebrew, French and Arabic – mastered Spanish, Italian and Portuguese.

He learnt English much later, when he decided to study medicine.

He turned down offers from two prestigious universities in Mexico City.

“I had to do lab practice and take tests and examinations on the Sabbath day. They could not make an exception,” he said.

“Then I found out about Yeshiva University, a Jewish university in New York, where I could become a doctor without having to desecrate the Sabbath for my studies and lab work or examinations. That’s how I came to the US.”

Rabbi Abadie went to New York at the age of 18.

“I did not speak English in my first year in college in the US. I was fortunate to have a teacher who spoke Hebrew, a teacher who spoke French and a teacher who spoke Spanish, so I took the tests in those languages. I even took biology in Hebrew,” he said.

“I took political science in French and I took history in Spanish."

But it only took him an year to become fluent in English.

He became a rabbi at the university, where there was a seminary, and then graduated to become a doctor.

Today, he practises medicine as a part-time gastroenterologist and hopes to continue treating patients once he moves to the UAE next month.

He has been appointed senior rabbi in residence at the Jewish Council of the Emirates and will take up his post on November 1, if the role receives final approval. He first visited the Emirates about two years ago.

“I met the community and toured the beautiful country. It was truly a pleasure to see such a beautiful country and community,” he said.

“I had to come back again to attend a beautiful ceremony. And I have been in constant touch with the community, advising them and helping them.”

He longs to return to Lebanon and visit Syria to see where his family is from.

“I am proud to be the senior rabbi in the UAE,” he said.

“I look forward to being a part and parcel of the fabric of the UAE population. I will send invitations to all officials to come and visit us and live in an environment of tolerance, acceptance, harmony and coexistence.

“It’s something the whole world needs so badly.”

Managing the separation process

  • Choose your nursery carefully in the first place
  • Relax – and hopefully your child will follow suit
  • Inform the staff in advance of your child’s likes and dislikes.
  • If you need some extra time to talk to the teachers, make an appointment a few days in advance, rather than attempting to chat on your child’s first day
  • The longer you stay, the more upset your child will become. As difficult as it is, walk away. Say a proper goodbye and reassure your child that you will be back
  • Be patient. Your child might love it one day and hate it the next
  • Stick at it. Don’t give up after the first day or week. It takes time for children to settle into a new routine.And, finally, don’t feel guilty.  
Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place. 

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
if you go

The flights

Etihad and Emirates fly direct from the UAE to Seoul from Dh3,775 return, including taxes

The package

Ski Safari offers a seven-night ski package to Korea, including five nights at the Dragon Valley Hotel in Yongpyong and two nights at Seoul CenterMark hotel, from £720 (Dh3,488) per person, including transfers, based on two travelling in January

The info

Visit www.gokorea.co.uk

MEDIEVIL%20(1998)
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SCE%20Studio%20Cambridge%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%2C%20PlayStation%204%20and%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
ZIMBABWE V UAE, ODI SERIES

All matches at the Harare Sports Club:

1st ODI, Wednesday - Zimbabwe won by 7 wickets

2nd ODI, Friday, April 12

3rd ODI, Sunday, April 14

4th ODI, Tuesday, April 16

UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

Why does a queen bee feast only on royal jelly?

Some facts about bees:

The queen bee eats only royal jelly, an extraordinary food created by worker bees so she lives much longer

The life cycle of a worker bee is from 40-60 days

A queen bee lives for 3-5 years

This allows her to lay millions of eggs and allows the continuity of the bee colony

About 20,000 honey bees and one queen populate each hive

Honey is packed with vital vitamins, minerals, enzymes, water and anti-oxidants.

Apart from honey, five other products are royal jelly, the special food bees feed their queen 

Pollen is their protein source, a super food that is nutritious, rich in amino acids

Beewax is used to construct the combs. Due to its anti-fungal, anti-bacterial elements, it is used in skin treatments

Propolis, a resin-like material produced by bees is used to make hives. It has natural antibiotic qualities so works to sterilize hive,  protects from disease, keeps their home free from germs. Also used to treat sores, infection, warts

Bee venom is used by bees to protect themselves. Has anti-inflammatory properties, sometimes used to relieve conditions such as rheumatoid arthritis, nerve and muscle pain

Honey, royal jelly, pollen have health enhancing qualities

The other three products are used for therapeutic purposes

Is beekeeping dangerous?

As long as you deal with bees gently, you will be safe, says Mohammed Al Najeh, who has worked with bees since he was a boy.

“The biggest mistake people make is they panic when they see a bee. They are small but smart creatures. If you move your hand quickly to hit the bees, this is an aggressive action and bees will defend themselves. They can sense the adrenalin in our body. But if we are calm, they are move away.”

 

 

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

The rules of the road keeping cyclists safe

Cyclists must wear a helmet, arm and knee pads

Have a white front-light and a back red-light on their bike

They must place a number plate with reflective light to the back of the bike to alert road-users

Avoid carrying weights that could cause the bike to lose balance

They must cycle on designated lanes and areas and ride safe on pavements to avoid bumping into pedestrians

What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

The%20specs
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Spec%20sheet
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SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FOLD%204
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UAE WARRIORS RESULTS

Featherweight

Azouz Anwar (EGY) beat Marcelo Pontes (BRA)

TKO round 2

Catchweight 90kg

Moustafa Rashid Nada (KSA) beat Imad Al Howayeck (LEB)

Split points decision

Welterweight

Gimbat Ismailov (RUS) beat Mohammed Al Khatib (JOR)

TKO round 1

Flyweight (women)

Lucie Bertaud (FRA) beat Kelig Pinson (BEL)

Unanimous points decision

Lightweight

Alexandru Chitoran (ROU) beat Regelo Enumerables Jr (PHI)

TKO round 1

Catchweight 100kg

Marc Vleiger (NED) beat Mohamed Ali (EGY)

Rear neck choke round 1

Featherweight

James Bishop (NZ) beat Mark Valerio (PHI)

TKO round 2

Welterweight

Abdelghani Saber (EGY) beat Gerson Carvalho (BRA)

TKO round 1

Middleweight

Bakhtiyar Abbasov (AZE) beat Igor Litoshik (BLR)

Unanimous points decision

Bantamweight

Fabio Mello (BRA) beat Mark Alcoba (PHI)

Unanimous points decision

Welterweight

Ahmed Labban (LEB) v Magomedsultan Magomedsultanov (RUS)

TKO round 1

Bantamweight

Trent Girdham (AUS) beat Jayson Margallo (PHI)

TKO round 3

Lightweight

Usman Nurmagomedov (RUS) beat Roman Golovinov (UKR)

TKO round 1

Middleweight

Tarek Suleiman (SYR) beat Steve Kennedy (AUS)

Submission round 2

Lightweight

Dan Moret (USA) v Anton Kuivanen (FIN)

TKO round 2

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

Ultra processed foods

- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;

- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces

- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,

- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.

Indika
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%2011%20Bit%20Studios%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Odd%20Meter%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%205%2C%20PC%20and%20Xbox%20series%20X%2FS%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
HWJN
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Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

It's Monty Python's Crashing Rocket Circus

To the theme tune of the famous zany British comedy TV show, SpaceX has shown exactly what can go wrong when you try to land a rocket.

The two minute video posted on YouTube is a compilation of crashes and explosion as the company, created by billionaire Elon Musk, refined the technique of reusable space flight.

SpaceX is able to land its rockets on land  once they have completed the first stage of their mission, and is able to resuse them multiple times - a first for space flight.

But as the video, How Not to Land an Orbital Rocket Booster, demonstrates, it was a case if you fail, try and try again.

The years Ramadan fell in May

1987

1954

1921

1888

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Fight card

Preliminaries:

Nouredine Samir (UAE) v Sheroz Kholmirzav (UZB); Lucas Porst (SWE) v Ellis Barboza (GBR); Mouhmad Amine Alharar (MAR) v Mohammed Mardi (UAE); Ibrahim Bilal (UAE) v Spyro Besiri (GRE); Aslamjan Ortikov (UZB) v Joshua Ridgwell (GBR)

Main card:

Carlos Prates (BRA) v Dmitry Valent (BLR); Bobirjon Tagiev (UZB) v Valentin Thibaut (FRA); Arthur Meyer (FRA) v Hicham Moujtahid (BEL); Ines Es Salehy (BEL) v Myriame Djedidi (FRA); Craig Coakley (IRE) v Deniz Demirkapu (TUR); Artem Avanesov (ARM) v Badreddine Attif (MAR); Abdulvosid Buranov (RUS) v Akram Hamidi (FRA)

Title card:

Intercontinental Lightweight: Ilyass Habibali (UAE) v Angel Marquez (ESP)

Intercontinental Middleweight: Amine El Moatassime (UAE) v Francesco Iadanza (ITA)

Asian Featherweight: Zakaria El Jamari (UAE) v Phillip Delarmino (PHI)

Results

2.30pm: Expo 2020 Dubai – Conditions (PA) Dh80,000 (Dirt) 1,600m; Winner: Barakka, Ray Dawson (jockey), Ahmad bin Harmash (trainer)

3.05pm: Now Or Never – Maiden (TB) Dh82,500 (Turf) 1,600m; Winner: One Idea, Andrea Atzeni, Doug Watson

3.40pm: This Is Our Time – Handicap (TB) Dh82,500 (D) 1,600m; Winner: Perfect Balance, Tadhg O’Shea, Bhupat Seemar

4.15pm: Visit Expo 2020 – Handicap (TB) Dh87,500 (T) 1,600m; Winner: Kaheall, Richard Mullen, Salem bin Ghadayer

4.50pm: The World In One Place – Handicap (TB) Dh95,000 (T) 1.900m; Winner: Castlebar, Adrie de Vries, Helal Al Alawi

5.25pm: Vision – Handicap (TB) Dh95,000 (D) 1,200m; Winner: Shanty Star, Richard Mullen, Rashed Bouresly

6pm: Al Wasl Plaza – Handicap (TB) Dh95,000 (T) 1,200m; Winner: Jadwal, Dane O’Neill, Doug Watson

COMPANY%20PROFILE
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ATP WORLD No 1

2004 Roger Federer

2005 Roger Federer

2006 Roger Federer

2007 Roger Federer

2008 Rafael Nadal

2009 Roger Federer

2010 Rafael Nadal

2011 Novak Djokovic

2012 Novak Djokovic

2013 Rafael Nadal

2014 Novak Djokovic

2015 Novak Djokovic

2016 Andy Murray

2017 Rafael Nadal

2018 Novak Djokovic

2019 Rafael Nadal