• The Armed Forces Shohada Mosque in Dubai. All photos: Pawan Singh / The National
    The Armed Forces Shohada Mosque in Dubai. All photos: Pawan Singh / The National
  • Built in 1999, the mosque fuses traditional and contemporary elements
    Built in 1999, the mosque fuses traditional and contemporary elements
  • The mosque features a fountain surrounded by strategically placed palm trees
    The mosque features a fountain surrounded by strategically placed palm trees
  • Perhaps the most striking feature of the mosque is the colonnaded walkway
    Perhaps the most striking feature of the mosque is the colonnaded walkway
  • The crescent-shaped colonnade, is wide and not as tall as most traditional colonnades found in the West
    The crescent-shaped colonnade, is wide and not as tall as most traditional colonnades found in the West
  • The lower colonnade creates a more humble and welcoming space
    The lower colonnade creates a more humble and welcoming space
  • The colonnade is made of a perforated material which at night lights up and creates an ethereal atmosphere
    The colonnade is made of a perforated material which at night lights up and creates an ethereal atmosphere
  • Worshippers inside the mosque
    Worshippers inside the mosque
  • A view of the mosque interior
    A view of the mosque interior
  • The minaret is a slender, contemporary-looking tower
    The minaret is a slender, contemporary-looking tower
  • Perforated surfaces help to elevate the building's simple design elements at night
    Perforated surfaces help to elevate the building's simple design elements at night
  • The Armed Forces Shohada Mosque at night
    The Armed Forces Shohada Mosque at night

Photo essay: The understated architecture of the Armed Forces Shohada Mosque


  • English
  • Arabic

A fusion of traditional and contemporary design with ornate and minimalist sensibilities, the Armed Forces Shohada Mosque is an understated and welcoming solace in one of Dubai’s busiest neighbourhoods.

One of the city's most architecturally striking mosques, the building is on Al Bada Street, parallel to Al Wasl Road, behind City Walk and next to the Coca-Cola Arena.

Built in 1999, the mosque welcomes visitors with a tranquil, still fountain surrounded by strategically placed palm trees. One of the most interesting architectural features of the mosque is the colonnaded pathway, a long sequence of columns joined at the top, which encircles most of the area.

Colonnades can either be free standing or part of a larger structure. Often used in classical architecture, colonnades generally feature one of three classical column types – the Doric, Ionic or Corinthian. They are often high and include many decorative details. Even in Islamic architecture, colonnades are high and more ornate.

But here the crescent-shaped colonnade is wide and lower to the ground, creating a more humble, welcoming space and one with a more focused design.

The minaret is a narrow, slender and contemporary tower. Instead of being overly ornamented, the perforated surface helps to elevate its simple design elements at night.

At the end of a wide pathway, within the arched colonnade, is the mosque itself.

There is a small dome at the top but most of the structure is made up of bold, square shapes. Overall, the design is minimalist, bar the parapet cresting ornamentation on the roof’s edge and the pointed arch windows with perforated screens.

The Armed Forces Shohada Mosque fuses traditional architectural features and key stylistic elements from the region, all within a contemporary design.

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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The bio

Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district

Was a middle distance state athletics champion in school

Enjoys driving to Fujairah and Ras Al Khaimah with family

His dream is to continue working as a social worker and help people

Has seven diaries in which he has jotted down notes about his work and money he earned

Keeps the diaries in his car to remember his journey in the Emirates

Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

Updated: June 30, 2023, 6:01 PM