• The US and UAE armed forces took part in the Native Fury military exercise in Abu Dhabi in 2020. All photos by Jon Gambrell for AP
    The US and UAE armed forces took part in the Native Fury military exercise in Abu Dhabi in 2020. All photos by Jon Gambrell for AP
  • An Emirati armoured personnel carrier charges into the water
    An Emirati armoured personnel carrier charges into the water
  • A Sikorsky UH-60 Black Hawk swoops into view during the training operation
    A Sikorsky UH-60 Black Hawk swoops into view during the training operation
  • An Emirati Boeing CH-47 Chinook takes off during the exercise at a base in Abu Dhabi
    An Emirati Boeing CH-47 Chinook takes off during the exercise at a base in Abu Dhabi
  • Emirati troops disembark an Emirati Boeing CH-47 Chinook
    Emirati troops disembark an Emirati Boeing CH-47 Chinook
  • Emirati forces advance by land and air during the exercise at an Emirati military base
    Emirati forces advance by land and air during the exercise at an Emirati military base

Sheikh Khalifa pays tribute to UAE Armed Forces, martyrs and Emirati servicewomen


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  • Arabic

President Sheikh Khalifa said supporting the UAE's Armed Forces and its defence industry is a strategic priority for the country.

In a speech to mark the 45th anniversary of Armed Forces Unification Day on Thursday, Sheikh Khalifa paid tribute to those who contributed "with loyalty and devotion, to establishing the foundations of our Armed Forces".

He also praised those who lost their lives in service and reserved a special mention for Emirati servicewomen.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, and the Rulers of the emirates joined the President in the tributes.

A special salutation to Emirati women who are performing their roles and duties with devotion and efficiency

In remarks carried by the Nation Shield journal and reported by state news agency Wam, Sheikh Khalifa said the decision to unify the Armed Forces in 1976 underlined the vision of the country's founders to establish a strong federal nation able to maintain its security and defend its interests.

He said the UAE Armed Forces were now recognised for their local and global achievements and this was down to Sheikh Zayed, the Founding Father, and the work carried on since then by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, and the Rulers of the other emirates.

The 45th anniversary, Sheikh Khalifa said, "coincides with a new era as the country is foreseeing new horizons and establishing a new comprehensive development goal for the next 50 years, through proactive, long-term plans and visions".

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, inspects cadets at a graduation ceremony in Zayed Military City. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, inspects cadets at a graduation ceremony in Zayed Military City. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi

"Since its establishment in 1976, the military has been a key driver of the national development process and has defended the country and created a safe environment for maintaining this process.

"Over the past 45 years, our Armed Forces have trained the Emirati youth, promoted the values of patriotism, loyalty and sacrifice, and reinforced the national identity among them."

The President emphasised that the army also plays a vital role in tackling extremism and terrorism. It also provides aid, resolves conflicts, performs peacekeeping roles, preserves alliances and carries out rescue operations, Sheikh Khalifa said.

Sheikh Khalifa paid tribute to those soldiers who died, whether on duty or after serving, and he reserved a special mention for Emirati women.

"A special salutation to Emirati women who are performing their roles and duties with devotion and efficiency in all areas of work as key partners in the education process. We solemnly commemorate our martyrs who passed away while defending the country, its gains and capabilities," Sheikh Khalifa said.

"Our Armed Forces are the nation's shield and protector of its gains. Supporting and advancing the Armed Forces and defence industries remain a strategic priority."

Sheikh Mohammed bin Rashid also paid tribute to the "historic achievement" of unifying the Armed Forces.

"As we celebrate the anniversary of our Armed Forces Unification Day and appreciate their efficiency and capabilities, we should highlight a major achievement of our Armed Forces, which is the establishment of Emirati military industries," Sheikh Mohammed said.

"Today, our factories produce and export armoured vehicles, military transport vehicles, missiles of all types and categories, individual weapons, unmanned aerial vehicles, training aircraft and airships, light stealth aircraft, ships, cruisers and warships, aerial surveillance and information-gathering equipment."

Sheikh Mohamed bin Zayed said unification was one of the "crucial and decisive decisions in the history of the country".

"Our Armed Forces have supported regional and global peace and stability through participation in peace-keeping operations around the world, combating terrorism and actively engaging in international efforts to address the dangers of terrorist groups," Sheikh Mohamed said.

The Rulers of Sharjah, Fujairah, Ras Al Khaimah, Umm Al Quwain and Ajman also paid tributes to the Armed Forces.

UAE mission to Kosovo 20 years on – in pictures

  • Sheikh Mohamed Bin Zayed, Chief of Staff of the Armed Forces, joins Emirati officers during a training session in Canjuers, southern France, in July 1999, before their deployment to KFOR in Kosovo. Jack Dabaghian / AFP
    Sheikh Mohamed Bin Zayed, Chief of Staff of the Armed Forces, joins Emirati officers during a training session in Canjuers, southern France, in July 1999, before their deployment to KFOR in Kosovo. Jack Dabaghian / AFP
  • Emirati troops sit on their tanks on the main bridge separating the ethnically divided town of Kosovska Mitrovica on February 27, 2000. The UAE soldiers were sent to guard the bridge. Jack Guez / AFP
    Emirati troops sit on their tanks on the main bridge separating the ethnically divided town of Kosovska Mitrovica on February 27, 2000. The UAE soldiers were sent to guard the bridge. Jack Guez / AFP
  • UAE Air Force personnel load neck braces into a helicopter for a flight up to the Kosovar refugee camps in northern Albania on April 25, 1999. Hundreds of thousands of refugees arriving in the camps have injuries. Mike Nelson / AFP
    UAE Air Force personnel load neck braces into a helicopter for a flight up to the Kosovar refugee camps in northern Albania on April 25, 1999. Hundreds of thousands of refugees arriving in the camps have injuries. Mike Nelson / AFP
  • Thousands of refugees make their way home across the border from Albania into Kosovo Wednesday on June 16, 1999. There were more than 120,000 refugees in the Kukes area. David Guttenfelder / AP
    Thousands of refugees make their way home across the border from Albania into Kosovo Wednesday on June 16, 1999. There were more than 120,000 refugees in the Kukes area. David Guttenfelder / AP
  • Emirati soldiers sit atop a pillbox reading a map at the Nato humanitarian base at the Tirana Airport April 28, 1999 in Albania. The UAE Air Force flies four helicopter-missions a day to bring aid to Kosovar refugees in northern Albania. Mike Nelson / AFP
    Emirati soldiers sit atop a pillbox reading a map at the Nato humanitarian base at the Tirana Airport April 28, 1999 in Albania. The UAE Air Force flies four helicopter-missions a day to bring aid to Kosovar refugees in northern Albania. Mike Nelson / AFP
  • Kosovar refugees settle in the camp on May 10, 1999. Joel Robine / AFP
    Kosovar refugees settle in the camp on May 10, 1999. Joel Robine / AFP
  • Two Emirati attack helicopters fly over the countryside bearing the KFOR markings of the Nato-led peacekeeping mission. Courtesy: Maj Gen Obaid Al Ketbi
    Two Emirati attack helicopters fly over the countryside bearing the KFOR markings of the Nato-led peacekeeping mission. Courtesy: Maj Gen Obaid Al Ketbi
  • UAE forces begin building a refugee camp in mid-April on muddy ground. Spring in Albanian brought snow, pouring rain and rising temperatures - often in the space of one day. Courtesy: Maj Gen Obaid Al Ketbi
    UAE forces begin building a refugee camp in mid-April on muddy ground. Spring in Albanian brought snow, pouring rain and rising temperatures - often in the space of one day. Courtesy: Maj Gen Obaid Al Ketbi
  • The White Hands mission camp was located on low ground surrounded by mountains. The UAE Air Force managed to land a huge C-130 Hercules on a disused old landing strip nearby. “It was not easy to reach but thanks to God we succeeded. It was an amazing effort," Al Ketbi says. Courtesy: Maj Gen Obaid Al Ketbi
    The White Hands mission camp was located on low ground surrounded by mountains. The UAE Air Force managed to land a huge C-130 Hercules on a disused old landing strip nearby. “It was not easy to reach but thanks to God we succeeded. It was an amazing effort," Al Ketbi says. Courtesy: Maj Gen Obaid Al Ketbi
  • A young Sheikh Abdullah bin Zayed accompanied by a TV crew tours the camp. Also pictured centre right is Obaid Al Ketbi. Courtesy: Maj Gen Obaid Al Ketbi
    A young Sheikh Abdullah bin Zayed accompanied by a TV crew tours the camp. Also pictured centre right is Obaid Al Ketbi. Courtesy: Maj Gen Obaid Al Ketbi
  • Emirati soldiers pictured at the camp near the town of Kukes, Albania. Courtesy: Maj Gen Obaid Al Ketbi
    Emirati soldiers pictured at the camp near the town of Kukes, Albania. Courtesy: Maj Gen Obaid Al Ketbi
  • Kosovar children receive back to school kits and backpacks. Courtesy: Maj Gen Obaid Al Ketbi
    Kosovar children receive back to school kits and backpacks. Courtesy: Maj Gen Obaid Al Ketbi
  • “We would see four seasons [in a day], from cold to hot to warm weather," says Col Yousef Al Harmoudi. Courtesy: Maj Gen Obaid Al Ketbi
    “We would see four seasons [in a day], from cold to hot to warm weather," says Col Yousef Al Harmoudi. Courtesy: Maj Gen Obaid Al Ketbi
  • Supplies arrive by helicopter. Courtesy: Maj Gen Obaid Al Ketbi
    Supplies arrive by helicopter. Courtesy: Maj Gen Obaid Al Ketbi
  • Refugees queue for food and supplies. Courtesy: Maj Gen Obaid Al Ketbi
    Refugees queue for food and supplies. Courtesy: Maj Gen Obaid Al Ketbi
  • A young girl waves the UAE flag as refugees prepare to return home from Albania to Kosovo. Courtesy: Maj Gen Obaid Al Ketbi
    A young girl waves the UAE flag as refugees prepare to return home from Albania to Kosovo. Courtesy: Maj Gen Obaid Al Ketbi
The bio

Favourite book: Kane and Abel by Jeffrey Archer

Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist

Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi

Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup

Hobbies: Reading and drawing

Company%20Profile
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Stage 3 results

1 Adam Yates (GBR) Mitchelton-Scott 4:42:33

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:03

3 Alexey Lutsenko (KAZ) Astana 0:01:30

4 David Gaudu (FRA) Groupama-FDJ

5 Rafal Majka (POL) Bora-Hansgrohe         

6 Diego Ulissi (ITA) UAE Team Emirates  0:01:56

General Classification after Stage 3:

1 Adam Yates (GBR) Mitchelton-Scott 12:30:02

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:07

3  Alexey Lutsenko (KAZ) Astana 0:01:35

4 David Gaudu (FRA) Groupama-FDJ 0:01:40

5  Rafal Majka (POL) Bora-Hansgrohe

6 Wilco Kelderman (NED) Team Sunweb)  0:02:06

T20 World Cup Qualifier

October 18 – November 2

Opening fixtures

Friday, October 18

ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya

Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE

UAE squad

Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan

Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed

Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

HOW%20TO%20ACTIVATE%20THE%20GEMINI%20SHORTCUT%20ON%20CHROME%20CANARY
%3Cp%3E1.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fflags%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E2.%20Find%20and%20enable%20%3Cstrong%3EExpansion%20pack%20for%20the%20Site%20Search%20starter%20pack%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E3.%20Restart%20Chrome%20Canary%3C%2Fp%3E%0A%3Cp%3E4.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fsettings%2FsearchEngines%3C%2Fstrong%3E%20in%20the%20address%20bar%20and%20find%20the%20%3Cstrong%3EChat%20with%20Gemini%3C%2Fstrong%3E%20shortcut%20under%20%3Cstrong%3ESite%20Search%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E5.%20Open%20a%20new%20tab%20and%20type%20%40%20to%20see%20the%20Chat%20with%20Gemini%20shortcut%20along%20with%20other%20Omnibox%20shortcuts%20to%20search%20tabs%2C%20history%20and%20bookmarks%3C%2Fp%3E%0A
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

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

UAE currency: the story behind the money in your pockets
Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

The%20specs
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Stan%20Lee
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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Points Classification after Stage 1

1. Geraint Thomas (Britain / Team Sky) 20

2. Stefan Kueng (Switzerland / BMC Racing) 17

3. Vasil Kiryienka (Belarus / Team Sky) 15

4. Tony Martin (Germany / Katusha) 13

5. Matteo Trentin (Italy / Quick-Step) 11

6. Chris Froome (Britain / Team Sky) 10

7. Jos van Emden (Netherlands / LottoNL) 9

8. Michal Kwiatkowski (Poland / Team Sky) 8

9. Marcel Kittel (Germany / Quick-Step) 7

10. Edvald Boasson Hagen (Norway / Dimension Data) 6

Boston%20Strangler
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War and the virus
Sonchiriya

Director: Abhishek Chaubey

Producer: RSVP Movies, Azure Entertainment

Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey

Rating: 3/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Essentials
The flights

Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing. 

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

'Joker'

Directed by: Todd Phillips

Starring: Joaquin Phoenix

Rating: Five out of five stars

Haemoglobin disorders explained

Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.

Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.

The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.

The condition mainly affects people of Mediterranean, South Asian, South-East Asian and Middle Eastern origin. Saudi Arabia recorded 45,892 cases of carriers between 2004 and 2014.

A World Health Organisation study estimated that globally there are at least 950,000 'new carrier couples' every year and annually there are 1.33 million at-risk pregnancies.

UAE%20PREMIERSHIP
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Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Where to buy art books in the UAE

There are a number of speciality art bookshops in the UAE.

In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show. 

In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.

In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.