Kagan McLeod for The National
Kagan McLeod for The National
Kagan McLeod for The National
Kagan McLeod for The National

Newsmaker: the UAE flag


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Patriotism runs deep in the UAE. Emiratis are staunchly proud of their country and leap at any opportunity to celebrate it. From heritage to foliage, the country makes great efforts to preserve and promote its history and identity. Perhaps most symbolic of this is the country's reverence for its flag.
A national flag is an overarching symbol of collective unity. It immortalises the values, paradigms and culture of a country's founding fathers. To Emiratis, union is key, and the federal flag is seen as a celebration of the bond between the individual emirates. It watches over government buildings, police stations, boats and private houses uninterrupted throughout the year. It travels far and wide, from wadis to outer space and from festivals to weddings. It's waved by members of every strata of society, hoisted on skyscrapers and painted on satellites.
Since its birth in 1971, the flag has been present at every noteworthy (and many obscure) national events. When the UAE won its first Gulf Cup in 2007, and its second this year, the country saw a stampede of cars draped in flags. No doubt it would have made an appearance when the country's Armed Forces were unified in May 1976, too. At these events, the flag is an observer, an ambassador and an embodiment of pride.
This National Day will undoubtedly see the UAE awash in a sea of red, green, white and black. Every year, as the day draws nearer, residents stock up on all manner of flag-themed trinkets; from designer sunglasses to macaroons. The flag even earned its own dedicated day this year when Sheikh Mohammed bin Rashid, Vice President of the UAE and Ruler of Dubai, declared November 3 Flag Day - Emiratis across the country hoisted up their flags with hearty vigour. Sheikh Saif bin Zayed, the Minister of Interior and Deputy Prime Minister, said that Flag Day is a symbol of unity. "Celebrations echo the first day on which the founding father, the late Sheikh Zayed bin Sultan, and his late brothers, the founders of the UAE Union, hoisted the flag on December 2, 1971, which has become the 'day of truth' as it symbolises the birth of the nation and Emirati people."
The flag was designed by the then 19-year-old Abdullah Mohammed Al Maainah, who beat an estimated 1,029 other entries in a competition. Before this, the emirates were known collectively as the Trucial States, whose council had its own red-and-white flag - colours of the individual emirates - with a gold heptagram in the middle.
Abu Dhabi's flag is red, with a small white rectangle in the upper hoist - the hoist being the side closest to the flagpole. Meanwhile, the Dubai and Ajman flags have a red backdrop with a narrow, vertical rectangle at the hoist. Ras Al Khaimah and Sharjah also share a flag; a red rectangle in the middle of a white backdrop. Umm Al Quwain has a white rectangle at the hoist and a crescent and star - almost a mirror image of Turkey's flag. Finally, Fujairah uses the federal flag, although it used to have a plain red flag with Fujairah written on it.
While all of the seven emirates have their own flags, they all ultimately answer to the federal flag, which shares the colours seen on most Arab countries' flags - red, white, green and black. This unison stems from the flag heralded by the 1916 pan-Arab revolt against Ottoman rule, where each colour represented a different Arab dynasty. This flag had a sideways red triangle at the hoist and three horizontal stripes, with black at the top, green in the middle and white at the bottom. The modern Palestinian flag looks exactly the same; except the green stripe is on the bottom and the white in the middle.
Black symbolised the volatile early Islamic years (570-632AD), when the religion spread across the Middle East under the Prophet Mohammed and the first two caliphates. White was used by the Umayyad Caliphate (661-750AD) to represent the Battle of Badr, where the Prophet Mohammed raised a white flag after his first battlefield victory. The Fatimid caliphate (909-1171AD) used green, a homage to Prophet Mohammed's cousin Ali - who wrapped himself in green in the Prophet's place to foil an assassination attempt. Finally, red was used by a variety of groups and dynasties from the Hashemites to the Andalusians.
However, the UAE flag reimagines this symbolism. According to the official UAE flag website, the inspiration of the designed symbolism in the UAE flag's colours is summed up in two stanzas of an Arabic poem by Safi-u-ddin Al Hali. The website says: "The poet wrote about the hard-fought historical battles of the land, with deeds and intentions that were white, meaning benign, but the vigour of the battles were black, meaning strong, while the lands were vast and green, and the gallant swords were stained with red blood of enemies."
The flag is not just respected though; it's protected by the law. The 1971 law states: "Any person who, publicly or at any public place or a location opened for people, drops, damages or in any way insults the Union flag, the flag of any member emirate in the Union or the flag of any other country as a result of disgust or contempt of the powers of the Union, the emirates or the relevant countries, shall be punished by prison for a period of no more than six (6) months and fine of no more than one thousand (1000.00) Qatari riyal ... or one hundred (100.00) Bahraini dinar."
Harvey Nichols found itself in hot water in 2009 after stocking a T-shirt depicting a bulldog standing on a UAE flag. The Mall of the Emirates shop was closed and staff had to remove the items and issue an apology. Dogs are considered impure animals in Islamic tradition, rendering it a particularly offensive image to Emiratis. The T-shirt was part of a series using different flags from across the world, with few causing as much uproar as the UAE incident; an example of the level of reverence in which the UAE flag is held.
Moreover, the flag must be raised over all ministerial and governmental buildings, departments and establishments throughout the week - including Fridays and public holidays. It also needs to be raised permanently over police stations, customs, border-guard corps, airports and sea ports. Commercial ships and warships within UAE waters must also keep the flag raised.
During official mourning, the flag can be hung at half-staff. This has been done multiple times in the past following the deaths of UAE dignataries, most recently Sheikha Alia bint Mohammed Al Qasimi, sister of the Ruler of Sharjah. However, it has also been flown at half-staff following the deaths of other GCC leaders, such as Saudi Arabia's former Crown Prince Sultan bin Abdulaziz Al Saud.
The UAE is unique in its history, culture and symbols, and its avid protection of these. The federal flag is no exception. From 1971 onward, it became a key part of the nation's heritage. However quickly the country's landscape and people change, the flag will remain a constant reminder of the founding fathers and their ideals.
halbustani@thenational.ae
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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

 

 

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Ms Yang's top tips for parents new to the UAE
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  3. Keep an open mind
Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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