• From left, contestants Niila Kauppi, 13, Nitesh Siva,12, Kirill Michenko, 12, and Zohair Imad Ahmed, 10, show off their Rubik's Cube skills at the Raha Open 2023. All photos: Victor Besa / The National
    From left, contestants Niila Kauppi, 13, Nitesh Siva,12, Kirill Michenko, 12, and Zohair Imad Ahmed, 10, show off their Rubik's Cube skills at the Raha Open 2023. All photos: Victor Besa / The National
  • The Raha Open 2023, a speedcubing competition, is held at the Raha International School, Khalifa City campus in Abu Dhabi
    The Raha Open 2023, a speedcubing competition, is held at the Raha International School, Khalifa City campus in Abu Dhabi
  • Contestant Armax Zander Guevara Laurel, 13, a pupil at British Modern International School in Qatar
    Contestant Armax Zander Guevara Laurel, 13, a pupil at British Modern International School in Qatar
  • Marshals at the competition use a laptop to guide them on how to scramble the competitors cubes
    Marshals at the competition use a laptop to guide them on how to scramble the competitors cubes
  • Gabriel Mansour, 8, a pupil at American School Dubai, during the speed competition
    Gabriel Mansour, 8, a pupil at American School Dubai, during the speed competition
  • Speed Stacks is a mat used for speeding competitions and has a G5 timer that accurately measures the start and stop times for competitors
    Speed Stacks is a mat used for speeding competitions and has a G5 timer that accurately measures the start and stop times for competitors
  • Zohair Imad Ahmed, 10, a pupil at Safa Community School in Dubai, during the speed-cubing competition
    Zohair Imad Ahmed, 10, a pupil at Safa Community School in Dubai, during the speed-cubing competition
  • Cubers practising on the sidelines before attempting to solve a Rubik's Cube as fast as they can
    Cubers practising on the sidelines before attempting to solve a Rubik's Cube as fast as they can
  • Pupils from different schools around the UAE taking part in the Raha Open 2023
    Pupils from different schools around the UAE taking part in the Raha Open 2023
  • Aidan Dobrowski, 9, a student at American School Dubai, proudly displays his solved Rubik's Cube
    Aidan Dobrowski, 9, a student at American School Dubai, proudly displays his solved Rubik's Cube
  • Niila Kauppi, 13, at the cube submission table, where his cube is randomised and then given back for him to solve
    Niila Kauppi, 13, at the cube submission table, where his cube is randomised and then given back for him to solve
  • The table where competitors pick up their scrambled cube
    The table where competitors pick up their scrambled cube
  • A competitor lubricates his cube before he competes
    A competitor lubricates his cube before he competes
  • Remi Thiemens, 14, a pupil at Gems Winchester School in Fujairah
    Remi Thiemens, 14, a pupil at Gems Winchester School in Fujairah
  • Krill Michenko's parents supporting their son in the competition
    Krill Michenko's parents supporting their son in the competition
  • The Raha Open 2023 cubing competition attracts pupils from all over the UAE
    The Raha Open 2023 cubing competition attracts pupils from all over the UAE
  • Nitesh Siva, 12, a pupil at Woodlem Park School in Ajman, after his speedcubing attempt
    Nitesh Siva, 12, a pupil at Woodlem Park School in Ajman, after his speedcubing attempt
  • Aidan Dobrowski and Nico Dyet wait their turn to compete
    Aidan Dobrowski and Nico Dyet wait their turn to compete

Weekend

Photo essay: Abu Dhabi school gets to grips with Rubik's Cube competition

Fans of the puzzle game showed off their skills at Raha International School

  • English
  • Arabic

Rubik's Cube enthusiasts from all over the UAE gathered at Raha International School in Khalifa City for a unique speedcubing competition to show off their skills.

Called the Raha Open 2023, the event attracted 76 participants to the one-day competition on May 21. Winners were given awards in categories such as 3x3x3 Cube, 2x2x2 Cube, 4x4x4 Cube, Pyraminx (a cube shaped like a pyramid) and Skewb (a cube that has different axes of rotation). The event was open to participants of all ages.

Organised by Baha Alshwaiki, Niila Kauppi and Sasha Giuliano, the event was officially recognised by the World Cube Association, a volunteer-run non-profit organisation. The Raha Open was the first time the event had been held in the UAE capital, with plans afoot to potentially host a future event in Al Ain.

Mihir Narayan won with an average of 8.36 seconds in the 3x3x3, France Bautista won the 2x2x2 with an average of 2.64 seconds and Yerkin Assylbek won with an average of 32.29 seconds in the 4x4x4. Narayan also won the Pyraminx event with an average of 4.45 seconds while Bautista took top spot in Skewb with a 5.35-second average.

Alshwaiki, who was also involved in the Sunmarke Dubai Open at Sunmarke School in JVT last year that had 145 participants, says he wants to continue hosting the events all around the UAE.

“We will keep putting on these competitions in Abu Dhabi,” he says.

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

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.

SM Town Live is on Friday, April 6 at Autism Rocks Arena, Dubai. Tickets are Dh375 at www.platinumlist.net

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Updated: June 03, 2023, 5:37 AM
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