• Ramadan decorations go up in Sustainable City, Dubai. Chris Whiteoak / The National
    Ramadan decorations go up in Sustainable City, Dubai. Chris Whiteoak / The National
  • Morning prayers on the first day of Ramadan in the UAE at the Al Salam Masjid in Al Barsha, Dubai. Antonie Robertson / The National
    Morning prayers on the first day of Ramadan in the UAE at the Al Salam Masjid in Al Barsha, Dubai. Antonie Robertson / The National
  • Worshippers pray at the Al Salam Masjid in Al Barsha, Dubai, on the first day of Ramadan. Antonie Robertson / The National
    Worshippers pray at the Al Salam Masjid in Al Barsha, Dubai, on the first day of Ramadan. Antonie Robertson / The National
  • Morning prayers take place on the first day of Ramadan at the Al Salam Masjid in Al Barsha, Dubai, UAE. Antonie Robertson / The National
    Morning prayers take place on the first day of Ramadan at the Al Salam Masjid in Al Barsha, Dubai, UAE. Antonie Robertson / The National
  • The sun sets over a mosque on the last evening before Ramadan in Dubai. Chris Whiteoak / The National
    The sun sets over a mosque on the last evening before Ramadan in Dubai. Chris Whiteoak / The National
  • A gentleman puts up Ramadan lights in Sustainable City, Dubai. Chris Whiteoak / The National
    A gentleman puts up Ramadan lights in Sustainable City, Dubai. Chris Whiteoak / The National
  • Ramadan decorations at Mall of the Emirates in Dubai. Pawan Singh / The National
    Ramadan decorations at Mall of the Emirates in Dubai. Pawan Singh / The National
  • Burj Khalifa, the world's tallest tower, is silhouetted in the background of a mosque's minaret in Dubai in the United Arab Emirates, ahead of Ramadan. AFP
    Burj Khalifa, the world's tallest tower, is silhouetted in the background of a mosque's minaret in Dubai in the United Arab Emirates, ahead of Ramadan. AFP
  • Ramadan decorations at Mall of the Emirates in Dubai. Pawan Singh / The National
    Ramadan decorations at Mall of the Emirates in Dubai. Pawan Singh / The National
  • People shopping for Ramadan at Mall of the Emirates in Dubai. Pawan Singh / The National
    People shopping for Ramadan at Mall of the Emirates in Dubai. Pawan Singh / The National
  • Emirati youths walk past a large lit decoration in the shape of a crescent moon bearing calligraphic text in Arabic reading "Ramadan Mubarak", at the City Walk district of Dubai at the start of the first night of the Muslim holy fasting month of Ramadan. AFP
    Emirati youths walk past a large lit decoration in the shape of a crescent moon bearing calligraphic text in Arabic reading "Ramadan Mubarak", at the City Walk district of Dubai at the start of the first night of the Muslim holy fasting month of Ramadan. AFP
  • A view of a decoration showing a crescent moon inlaid inside a five-pointed star bearing calligraphic text in Arabic reading "Ramadan Mubarak", placed along a fence in the City Walk district of Dubai, with the Burj Khalikfa skyscraper in the background. AFP
    A view of a decoration showing a crescent moon inlaid inside a five-pointed star bearing calligraphic text in Arabic reading "Ramadan Mubarak", placed along a fence in the City Walk district of Dubai, with the Burj Khalikfa skyscraper in the background. AFP
  • A vendor sets up a display at a spice shop at a market in Dubai in the UAE for Ramadan. AFP
    A vendor sets up a display at a spice shop at a market in Dubai in the UAE for Ramadan. AFP
  • A vendor sets up a display at a spice shop at a market in Dubai in the UAE for Ramadan. AFP
    A vendor sets up a display at a spice shop at a market in Dubai in the UAE for Ramadan. AFP
  • People shop at a supermarket in Dubai in the UAE shop to prepare for Ramadan. AFP
    People shop at a supermarket in Dubai in the UAE shop to prepare for Ramadan. AFP
  • A view of decorations shaped as animals put in place in the Seef district of Dubai for Ramadan. AFP
    A view of decorations shaped as animals put in place in the Seef district of Dubai for Ramadan. AFP
  • Ramadan decorations outside a house in Dubai. April 13, 2021. Chris Whiteoak / The National
    Ramadan decorations outside a house in Dubai. April 13, 2021. Chris Whiteoak / The National
  • A cannon is fired at Sheikh Zayed Grand Mosque, Abu Dhabi, to mark the beginning of iftar in 2021. Victor Besa / The National
    A cannon is fired at Sheikh Zayed Grand Mosque, Abu Dhabi, to mark the beginning of iftar in 2021. Victor Besa / The National
  • A cannon is loaded in preparation of firing to notify the end of the fast near the Burj Khalifa in Dubai on the first day of Ramadan, April 13, 2021. Chris Whiteoak / The National
    A cannon is loaded in preparation of firing to notify the end of the fast near the Burj Khalifa in Dubai on the first day of Ramadan, April 13, 2021. Chris Whiteoak / The National
  • A man prepares a cannon to fire near the Burj Khalifa in Dubai on the first day of Ramadan to break the fast. Tuesday, April 13, 2021. Chris Whiteoak / The National
    A man prepares a cannon to fire near the Burj Khalifa in Dubai on the first day of Ramadan to break the fast. Tuesday, April 13, 2021. Chris Whiteoak / The National
  • A cannon fires near the Burj Khalifa in Dubai on the first day of Ramadan to break the fast. Tuesday, April 13, 2021. Chris Whiteoak / The National
    A cannon fires near the Burj Khalifa in Dubai on the first day of Ramadan to break the fast. Tuesday, April 13, 2021. Chris Whiteoak / The National
  • Evening prayer at the end of the first day of fasting of the holy month of Ramadan in the UAE at the Al Farooq Omar Bin Al Khattab Mosque. Antonie Robertson / The National
    Evening prayer at the end of the first day of fasting of the holy month of Ramadan in the UAE at the Al Farooq Omar Bin Al Khattab Mosque. Antonie Robertson / The National

13 tips to help drivers stay safe on the roads during Ramadan


  • English
  • Arabic

A road safety expert urged motorists to take extra care behind the wheel during Ramadan.

Thomas Edelmann, the founder of Road Safety UAE, issued a 13-step guide to steering clear of accidents during the holy month.

Using data compiled from more than 6,000 insurance claims during previous Ramadans, the campaign group found the peak time for accidents is between 2pm and 5pm, in the run-up to iftar, as drivers rush home to break their fast, and in the busy morning period between 8am and 10am.

"Just before sunset is a particularly problematic time, in part because people are at their most hungry, and also because motorists are rushing towards their iftar appointments," said Mr Edelmann.

A combination of fasting and high temperatures can result in dehydration and low blood sugar which has an adverse effect on concentration, vision and reaction, according to Mr Edelmann.

A rise in injuries and fatalities resulting from road accidents is traditionally reported during Ramadan.

Police warn the public to extra vigilant during the period, by ensuring they take their time and do not tailgate.

Motorists aged over 40 and male motorists are the most likely to be involved in a crash, the Road Safety UAE study concluded.

So how can you avoid getting involved in an accident this Ramadan? Here are 10 salient pieces of advice from the team at Road Safety UAE.

13 road safety tips for Ramadan

  1. Be aware of your own potential limitations
  2. Watch out for other traffic participants potentially suffering from hunger or fatigue
  3. Expect the unexpected – we must all drive defensively
  4. Plan for possible delays and add a time buffer
  5. Always wear your seat belt
  6. If you are male and over 40, be extra careful
  7. Approach signals carefully at iftar time even when the light is green, and do not jump red lights
  8. Keep a sufficient distance between their vehicle and do not tailgate
  9. Plan your schedules properly and leave early to avoid the need for rushing or speeding
  10. Around sunset prior to iftar, be very cautious or stay off the roads at sundown if you can avoid it
  11. Use your lights during dusk, before iftar
  12. Avoid fatigue and get enough sleep, and pull over immediately if you becoming drowsy
  13. If you are a 'weaker' user of the roads (pedestrian, cyclist or motorcyclist), watch out for potentially irrational behaviour of other traffic participants

In pictures: Ramadan 2021 around the Gulf

  • A member of the Moon-sighting committee looks through a telescope near Riyadh, Saudi Arabia, to look for the new crescent moon that will mark the beginning Ramadan the following day. Reuters
    A member of the Moon-sighting committee looks through a telescope near Riyadh, Saudi Arabia, to look for the new crescent moon that will mark the beginning Ramadan the following day. Reuters
  • A member of the Moon-sighting committee looks through binoculars, near Riyadh, Saudi Arabia. Reuters
    A member of the Moon-sighting committee looks through binoculars, near Riyadh, Saudi Arabia. Reuters
  • Muslims pray during the first dawn prayers of Ramadan, around the Kaaba, the sacred cube-shaped building at the centre of the Grand Mosque in Makkah, Saudi Arabia. AP Photo
    Muslims pray during the first dawn prayers of Ramadan, around the Kaaba, the sacred cube-shaped building at the centre of the Grand Mosque in Makkah, Saudi Arabia. AP Photo
  • Workers disinfect the ground as Muslim pilgrims walk round the Kaaba, during the Umrah pilgrimage, in Makkah, Saudi Arabia. AP Photo
    Workers disinfect the ground as Muslim pilgrims walk round the Kaaba, during the Umrah pilgrimage, in Makkah, Saudi Arabia. AP Photo
  • A vendor puts up stars and crescent moon decorations in his shop at a market in Kuwait City, Kuwait, the day before the start of Ramadan. AFP
    A vendor puts up stars and crescent moon decorations in his shop at a market in Kuwait City, Kuwait, the day before the start of Ramadan. AFP
  • A vendor decorates his shop with lanterns, at a market in Kuwait City, the day before the start of the holy month. AFP
    A vendor decorates his shop with lanterns, at a market in Kuwait City, the day before the start of the holy month. AFP
  • Decorations in the shape of a crescent moon inlaid within a five-pointed star bearing Arabic text reading Ramadan Mubarak – Blessed Ramadan – at the City Walk district of Dubai, with the Burj Khalifa in the background. AFP
    Decorations in the shape of a crescent moon inlaid within a five-pointed star bearing Arabic text reading Ramadan Mubarak – Blessed Ramadan – at the City Walk district of Dubai, with the Burj Khalifa in the background. AFP
  • A customer inspects the produce at a spice shop in Dubai, ahead of the holy month. AFP
    A customer inspects the produce at a spice shop in Dubai, ahead of the holy month. AFP
  • Ramadan lights illuminate the Corniche in Abu Dhabi. Victor Besa / The National
    Ramadan lights illuminate the Corniche in Abu Dhabi. Victor Besa / The National
  • A vendor sells fresh produce at Al Mawaleh market in Oman's capital Muscat, ahead of Ramadan. AFP
    A vendor sells fresh produce at Al Mawaleh market in Oman's capital Muscat, ahead of Ramadan. AFP
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)