RAS AL KHAIMAH // When Yuki Pellerine returned to her home town in Japan last summer, she wasn't prepared for what she saw. Of about 600 houses, only 80 or so remained after the devastation of the tsunami and earthquake.
"I stood where I used to live and I couldn't recognise anything," said Ms Pellerine, who comes from Toyoma in the Fukushima Prefecture - just 60km south of the Fukushima nuclear power plant. "There were no buildings at all. I really couldn't understand where I was standing - that was a little bit emotional for me."
Ms Pellerine is understated in expressing her heartbreak, but her grief was clearly understood by the community in her second home, Ras Al Khaimah - who responded immediately.
Alongside several other Japanese women in RAK, Ms Pellerine has worked tirelessly since last year to make sure the natural disaster and her country's suffering is not forgotten.
She has helped organise ongoing charity events to raise cash and awareness, knowing that reconstruction will last longer than the media's attention.
One of the first places to benefit from donations from the RAK community was Ms Pellerine's old elementary and middle school.
The seaside middle school was so badly damaged that students had to move to the nearby elementary to take lessons in partitioned classrooms.
Artists and businesses in RAK made donations at an April charity night held at the Tower Links Golf Club. A total of Dh37,000 was raised and donated to the school and its pupils.
Natalie Kozen, originally from the United States, helped her students at the RAK Women's College set up a fund-raising stall two days after the tsunami and earthquake struck.
"I think it's the nature of the event that it can happen to any of us," said Ms Kozen. "We all feel so far away from home. We all felt connected to Yuki in a way."
Many expatriates living in RAK, though not Japanese themselves, had lived in the country or have family connections there.
"I think there are a lot more people connected to Japan than we think," said Ms Kozen. "The Japanese community was really supportive of their home country.
"They felt like they wanted to be there and so they had to do something and the rest of the community was happy to support them."
Japanese citizen Shiori Gallagher and her children helped organise a table at the RAK English Speaking School's annual charity day. Although the event usually raises money for the Red Crescent, an exception was made to help the Japan appeal.
For Ms Gallagher, it was important the children learn these tragedies can happen, and that what Japan went through was not an isolated incident.
"A week before the Japanese disaster another big earthquake hit New Zealand and I felt sorry after that because I knew people there were looking for some help as well," said Ms Gallagher.
The RAK community's support for Japan has been ongoing - and it needs to be.
Pupils in Toyoma have been able to return to their middle school, but the town was classified as dangerous by officials and many of the buildings left standing have been demolished.
Now many residents have been left homeless, jobless and are living in temporary houses set up a park.
People are looking for a safe place to rebuild, although the reconstruction is expected to take up to 10 years.
This spring, new fund raisers will be held to pay for the decontamination of playgrounds in Minamisoma city, a town that had a population of more than 68,000 located 25km north from the Fukushima plant in the radiation zone.
Aikiko Cleaver will be among the women selling sushi, kakigori and Japanese curry at the Ras Al Khaimah English Speaking School. Last year they raised about Dh10,000.
"People think that Japan is a very developed country and they can do very advanced things, but it's not that easy," said Ms Cleaver. "It will be maybe 10 years for a full recovery so there's still a need. We still need lots of help."
This year's fund raising efforts are off to a flying start, with more than Dh6,000 donated by runners taking part in the RAK half marathon.
"There are only a few Japanese ladies living in RAK, but people are very generous, it's a very amazing community," said Ms Cleaver.
"It's a very tight community with so many nationalities living together. They just give and give and give."
Ms Pellerine said she and her friends have been shocked at the level of support they have received.
"I was very touched by the people, how generous the people are. Some people had never been to Japan and they're really helpful and kind, and generous.
"That's something I also learnt, I gained through these activities. People are really kind."
azacharias@thenational.ae
What is type-1 diabetes
Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.
It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.
Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.
Being overweight or obese increases the chances of developing the more common type 2 diabetes.
Hotel Silence
Auður Ava Ólafsdóttir
Pushkin Press
About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
The Lowdown
Kesari
Rating: 2.5/5 stars
Produced by: Dharma Productions, Azure Entertainment
Directed by: Anubhav Singh
Cast: Akshay Kumar, Parineeti Chopra
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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
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
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Defence review at a glance
• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”
• Prioritise a shift towards working with AI and autonomous systems
• Invest in the resilience of military space systems.
• Number of active reserves should be increased by 20%
• More F-35 fighter jets required in the next decade
• New “hybrid Navy” with AUKUS submarines and autonomous vessels
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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FIXTURES
New Zealand v France, second Test
Saturday, 12.35pm (UAE)
Auckland, New Zealand
South Africa v Wales
Sunday, 12.40am (UAE), San Juan, Argentina
JUDAS AND THE BLACK MESSIAH
Directed by: Shaka King
Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons
Four stars
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