Latifa Ibn Ziaten, a Moroccan-French activist, and UN Secretary General Antonio Guterres each won the Zayed Award for Human Fraternity. Courtesy: Higher Committee for Human Fraternity
Latifa Ibn Ziaten, a Moroccan-French activist, and UN Secretary General Antonio Guterres each won the Zayed Award for Human Fraternity. Courtesy: Higher Committee for Human Fraternity
Latifa Ibn Ziaten, a Moroccan-French activist, and UN Secretary General Antonio Guterres each won the Zayed Award for Human Fraternity. Courtesy: Higher Committee for Human Fraternity
Latifa Ibn Ziaten, a Moroccan-French activist, and UN Secretary General Antonio Guterres each won the Zayed Award for Human Fraternity. Courtesy: Higher Committee for Human Fraternity

UN chief Guterres and mother of soldier killed by extremists win Human Fraternity Prize


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A Moroccan-French activist and the UN Secretary General were named the winners of the Zayed Award for Human Fraternity on Wednesday.

A virtual ceremony at the Founder’s Memorial in Abu Dhabi will be held on Thursday to honour Latifa Ibn Ziaten and Antonio Guterres, who won $1 million between them to further their initiatives.

The award recognises individuals committed to fostering conditions for peaceful coexistence around the world.

It was created after the Document on Human Fraternity was signed by Pope Francis and the Grand Imam of Al-Azhar, Dr Ahmed Al-Tayeb, in Abu Dhabi, in February 2019.

Mr Guterres was chosen by a panel of six judges for working to further world peace and security since being named Secretary-General of the UN in 2017.

Some of the key initiatives he spearheaded during his tenure include countering hate speech and violence, modernising UN peacekeeping practices, and the Global Ceasefire Appeal and Initiative during the Covid-19 pandemic.

We live in challenging times. We see the threats coming from the pandemic, from the climate, threats from war and conflict in different parts of the world

“It is with humility and deep gratitude that I feel honoured to receive the Zayed Award for Human Fraternity. I see it also as recognition of the work the United Nation is doing every day, everywhere, to promote peace and human dignity," Mr Guterres said.

“We live in challenging times. We see the threats coming from the pandemic, from the climate, threats from war and conflict in different parts of the world.

"Therefore, it is fantastic to see the enormous leadership of the Pope and the Grand Imam of Al-Azhar, pushing humankind to come together, in unity, in dialogue, to promote peace, to promote fraternity, and to promote the unity that is necessary to address all the challenges to defeat hate and ensure that human solidarity wins the battles we are facing.”

Latifa Ibn Ziaten was also recognised on Wednesday. The activist dedicated her life to raising awareness against escalating religious extremism after her son, Imad, died in a terrorist attack in 2012.

Since then, Ms Ibn Ziaten has become a well-known civil society activist in France and beyond, working with families and communities to prevent youth radicalisation and spreading the message of peace, dialogue, and mutual respect.

Latifa Ibn Ziaten shows a photograph of her son killed by Mohamed Merah, to France's President Francois Hollande. AFP
Latifa Ibn Ziaten shows a photograph of her son killed by Mohamed Merah, to France's President Francois Hollande. AFP

“It is a great honour, and indeed humbling, to have been recognised by the Zayed Award for Human Fraternity for the work I and many others do, each day, in addressing extremism though dialogue, mutual respect, and peaceful coexistence," she said.

"Most importantly, I hope this award helps raise awareness among a wider audience about the need to continue these efforts."

The situation in France and Europe poses many challenges due to a sense of exclusion and marginalisation that affects so many young hearts, she said.

"That said, I feel progress is being made, and we continue to work with families and communities to prevent youth radicalisation and to understand how we can create opportunities for more open dialogue and advocacy; making co-operation and mutual understanding the norm – not the exception."

Judge Mohamed Abdelsalam, Secretary-General of the Higher Committee for Human Fraternity and co-author of the Document on Human Fraternity, said: “As head of the UN, Mr Guterres has been responsible for launching many individual and joint initiatives aimed at ending humanity’s violence against itself and violations against nature. His commitment and dedication in this role has shown that he is a true endorser of the approach and values advocated by the Document on Human Fraternity.

“In recognising Latifa Ibn Ziaten as a 2021 honoree, it is a bittersweet realisation of how circumstances born out of such grievous and personal sorrow have been turned into a fitting tribute to her son, and all other victims of terrorist violence. Ms Latifa’s great work in advocating for the values of human fraternity as a way to end violence is truly inspiring."

Michaelle Jean, former governor-general of Canada and one of the six judges of the award, said the annual award brought hope to the world and was a reminder of how "urgent it is that we take action in greater spirit of human fraternity."

Speaking to The National, she said: "In a world with so many crises, [and] the pandemic, there are so many solitary, people are distressed by the situation. It is important that every gesture, every action, every word in the spirit of fraternity, be heard be supported and be acknowledged."

The selection process included nominations from every part of the globe.

“It was quite moving to receive such an impressive number from around the world and to see how much men, women, organisations, intuitions are really gathering all possible efforts, are really committed to make a difference and to come up with solutions to address very dire challenges that confronts us around the world," Ms Jean said.

"We saw an amazing labour of love happening around the world and in a time of such uncertainty it feels good to find in what people are doing some kind of hope for the world.

"All of us members of the jury felt very encouraged and we realised the importance of this award. It is a very generous award – $1 million – to make sure the initiatives become sustainable."

The initiatives are important for the upholding of fundamental rights and freedoms, the recognition of people’s dignity, the importance of making sure that communities can live in better conditions, she said.

Nominations for next year's award will open in May. People cannot nominate themselves, but may be nominated by organisations and associations.

Thursday's awards ceremony coincides with the first International Day of Human Fraternity, which was adopted by a UN General Assembly resolution, in December. It ceremony can be watched at zayedaward.org from 5.30pm (UAE time).

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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Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)