• Former US president Barack Obama with Archbishop Desmond Tutu after a tour of the Desmond Tutu HIV Foundation Youth Centre in Cape Town, South Africa. The anti-Apartheid activist has died at the age of 90. AFP
    Former US president Barack Obama with Archbishop Desmond Tutu after a tour of the Desmond Tutu HIV Foundation Youth Centre in Cape Town, South Africa. The anti-Apartheid activist has died at the age of 90. AFP
  • Tutu meets Britain's Queen Elizabeth II at a Commonwealth Day reception in London, with Sir Shridath Ramphal, Secretary General of the Commonwealth, looking on. PA
    Tutu meets Britain's Queen Elizabeth II at a Commonwealth Day reception in London, with Sir Shridath Ramphal, Secretary General of the Commonwealth, looking on. PA
  • FILE - Former South African President Nelson Mandela, right, reacts with Archbishop Desmond Tutu during the launch of a Walter and Albertina Sisulu exhibition, called, 'Parenting a Nation', at the Nelson Mandela Foundation in Johannesburg, South Africa, Wednesday, March 12, 2008. Tutu, South Africa's Nobel Peace Prize-winning activist for racial justice and LGBT rights and the retired Anglican Archbishop of Cape Town, has died at the age of 90, it was announced on Sunday, Dec. 26, 2021. An uncompromising foe of apartheid, South Africa's brutal regime of oppression again the Black majority, Tutu worked tirelessly, but non-violently, for its downfall. (AP Photo / Themba Hadebe, File)
    FILE - Former South African President Nelson Mandela, right, reacts with Archbishop Desmond Tutu during the launch of a Walter and Albertina Sisulu exhibition, called, 'Parenting a Nation', at the Nelson Mandela Foundation in Johannesburg, South Africa, Wednesday, March 12, 2008. Tutu, South Africa's Nobel Peace Prize-winning activist for racial justice and LGBT rights and the retired Anglican Archbishop of Cape Town, has died at the age of 90, it was announced on Sunday, Dec. 26, 2021. An uncompromising foe of apartheid, South Africa's brutal regime of oppression again the Black majority, Tutu worked tirelessly, but non-violently, for its downfall. (AP Photo / Themba Hadebe, File)
  • Tutu meets Pope John Paul II at the Vatican City in 1980. AP
    Tutu meets Pope John Paul II at the Vatican City in 1980. AP
  • Archbishop Emeritus Desmond Tutu greets Archbishop Thabo Makgoba during Christmas Midnight Mass at St George's Cathedral in Cape Town, South Africa, in 2018. Reuters
    Archbishop Emeritus Desmond Tutu greets Archbishop Thabo Makgoba during Christmas Midnight Mass at St George's Cathedral in Cape Town, South Africa, in 2018. Reuters
  • With US television host Oprah Winfrey during the opening of an independent movie house chain, owned by renowned producer Anant Singh, looking on in the background. AFP
    With US television host Oprah Winfrey during the opening of an independent movie house chain, owned by renowned producer Anant Singh, looking on in the background. AFP
  • Handing over the Truth and Reconcilliation Report to then South African president Thabo Mbeki, in Pretoria. AFP
    Handing over the Truth and Reconcilliation Report to then South African president Thabo Mbeki, in Pretoria. AFP
  • With former Fifa president Joseph Blatter in Zurich, Switzerland. Tutu won the Fifa presidential award in 2010. AP
    With former Fifa president Joseph Blatter in Zurich, Switzerland. Tutu won the Fifa presidential award in 2010. AP
  • Sharing a joke with the Dalai Lama. Reuters
    Sharing a joke with the Dalai Lama. Reuters
  • With former UN secretary general Ban Ki-moon in 2007. AFP
    With former UN secretary general Ban Ki-moon in 2007. AFP
  • Tutu displays an "End Apartheid" T-shirt at New York's City Hall in 1986. AP
    Tutu displays an "End Apartheid" T-shirt at New York's City Hall in 1986. AP
  • Catching up with Irish singer Bob Geldof at the One Young World Summit in London, 2010. PA
    Catching up with Irish singer Bob Geldof at the One Young World Summit in London, 2010. PA
  • The former leader of Northern Ireland's Sinn Fein, Gerry Adams, meets Tutu in Belfast. PA
    The former leader of Northern Ireland's Sinn Fein, Gerry Adams, meets Tutu in Belfast. PA
  • Britain's Prince Harry, now known as the Duke of Sussex, shakes hands with Tutu as he arrives at Westminster Abbey in London for a memorial service for the former South African president Nelson Mandela. PA
    Britain's Prince Harry, now known as the Duke of Sussex, shakes hands with Tutu as he arrives at Westminster Abbey in London for a memorial service for the former South African president Nelson Mandela. PA
  • Former US president Ronald Reagan meets the anti-Apartheid activist at the White House in 1984. AP
    Former US president Ronald Reagan meets the anti-Apartheid activist at the White House in 1984. AP
  • Tutu receives the Martin Luther King Jr Peace Prize from Coretta Scott King, left, and Christine King Farris, King's sister, centre, during an ecumenical service at the Ebenezer Baptist Church, where King was pastor in Atlanta, Georgia, in 1986. AP
    Tutu receives the Martin Luther King Jr Peace Prize from Coretta Scott King, left, and Christine King Farris, King's sister, centre, during an ecumenical service at the Ebenezer Baptist Church, where King was pastor in Atlanta, Georgia, in 1986. AP
  • With France's former prime minister Laurent Fabius in Paris, 1985. AFP
    With France's former prime minister Laurent Fabius in Paris, 1985. AFP
  • The archbishop with Prince Albert II of Monaco in 2014. AFP
    The archbishop with Prince Albert II of Monaco in 2014. AFP
  • South Africa's former president Frederik Willem de Klerk shakes hands with Tutu at signing of the historic National Peace accord in 1991. AFP
    South Africa's former president Frederik Willem de Klerk shakes hands with Tutu at signing of the historic National Peace accord in 1991. AFP
  • Tutu with The Elders, from left to right, Graca Machel, Fernando Henrique Cardoso, Jimmy Carter, Mary Robinson, Kofi Annan, Gro Brundtland, Martti Ahtisaari, Ela Bhatt, Lakhdar Brahimi and Nelson Mandela (seated) in 2010. Getty Images
    Tutu with The Elders, from left to right, Graca Machel, Fernando Henrique Cardoso, Jimmy Carter, Mary Robinson, Kofi Annan, Gro Brundtland, Martti Ahtisaari, Ela Bhatt, Lakhdar Brahimi and Nelson Mandela (seated) in 2010. Getty Images
  • Tutu kisses Archie Mountbatten-Windsor on the head as he is held by his mother, Meghan, Duchess of Sussex, during their royal tour of South Africa in 2019. Getty Images
    Tutu kisses Archie Mountbatten-Windsor on the head as he is held by his mother, Meghan, Duchess of Sussex, during their royal tour of South Africa in 2019. Getty Images
  • With Dr George Carney, former Archbishop of Canterbury on his arrival before the retirement Mass for Tutu in Cape Town. Reuters
    With Dr George Carney, former Archbishop of Canterbury on his arrival before the retirement Mass for Tutu in Cape Town. Reuters

US President Joe Biden leads tributes after death of Archbishop Desmond Tutu


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World leaders have paid tribute to Archbishop Desmond Tutu after his death at the age of 90.

US President Joe Biden praised the “courage and moral clarity” of the South African anti-apartheid campaigner, who died on Sunday in Cape Town.

Queen Elizabeth, Barack Obama and Pope Francis also paid tribute to Tutu, who won a Nobel Peace Prize for his role in helping to end Apartheid in South Africa.

“On this morning after Christmas, we are heart-broken to learn of the passing of a true servant of God and of the people, Archbishop Desmond Tutu of South Africa,” said President Biden and the first lady, Jill Biden.

“We were blessed to spend time with him on several occasions over the past many years. His courage and moral clarity helped inspire our commitment to change American policy towards the repressive Apartheid regime in South Africa.

“We felt his warmth and joy when we visited him during the 2010 World Cup that celebrated the diversity and beauty of his beloved nation. And, just a few months ago, we joined the world in celebrating his 90th birthday and reflecting on the power of his message of justice, equality, truth, and reconciliation as we confront racism and extremism in our time today.

“On behalf of the Biden family, we send our deepest condolences to his wife Leah and their children, grandchildren and great-grandchildren. And on behalf of the people of the United States, we send our deepest condolences to the people of South Africa who are mourning the loss of one of their most important founding fathers.

“May God bless Archbishop Desmond Tutu.”

Former US President Obama called Tutu “a mentor, a friend and a moral compass for me and so many others”.

Archbishop Desmond Tutu meets with then US senator Barack Obama in 2006 in Cape Town. Photo: AFP
Archbishop Desmond Tutu meets with then US senator Barack Obama in 2006 in Cape Town. Photo: AFP

He said: “A universal spirit, Archbishop Tutu was grounded in the struggle for liberation and justice in his own country, but also concerned with injustice everywhere.

"He never lost his impish sense of humour and willingness to find humanity in his adversaries, and Michelle and I will miss him dearly."

The UK's Queen Elizabeth remembered Tutu’s “great warmth and humour”. She said: "I am joined by the whole royal family in being deeply saddened by the news of the death of Archbishop Desmond Tutu, a man who tirelessly championed human rights in South Africa and across the world.

"Archbishop Tutu’s loss will be felt by the people of South Africa, and by so many people in Great Britain, Northern Ireland and across the Commonwealth, where he was held in such high affection and esteem."

Queen Elizabeth II meeting the Anglican Archbishop of Cape Town, Desmond Tutu at a Commonwealth Day Reception at Marlborough House, London, in 1987, with Sir Shridath Ramphal, Secretary General of the Commonwealth, looking on. Photo: PA
Queen Elizabeth II meeting the Anglican Archbishop of Cape Town, Desmond Tutu at a Commonwealth Day Reception at Marlborough House, London, in 1987, with Sir Shridath Ramphal, Secretary General of the Commonwealth, looking on. Photo: PA

The Vatican said Pope Francis was “saddened” to learn of Tutu’s death. “Mindful of his service to the gospel through the promotion of racial equality and reconciliation in his native South Africa, his Holiness commends his soul to the loving mercy of Almighty God," it said.

US Vice President Kamala Harris said Tutu “inspired millions, not just in South Africa, but worldwide to stand with those fighting for freedom and justice."

The Nelson Mandela Foundation said of Tutu: "His contributions to struggles against injustice, locally and globally, are matched only by the depth of his thinking about the making of liberator futures for human societies. He was an extraordinary human being. A thinker. A leader. A shepherd."

Former South African President Nelson Mandela, right, with Archbishop Desmond Tutu in 2008. Photo: AP
Former South African President Nelson Mandela, right, with Archbishop Desmond Tutu in 2008. Photo: AP

UN Secretary General Antonio Guterres called Tutu “a towering global figure for peace and justice, voice of the voiceless and inspiration to people everywhere”.

UK Prime Minister Boris Johnson said: "He was a critical figure in the fight against Apartheid and in the struggle to create a new South Africa - and will be remembered for his spiritual leadership and irrepressible good humour."

US Secretary of State Antony Blinken called Tutu an "extraordinary leader who joyously devoted his life to celebrating and advancing human dignity, justice and morality".

Thabo Makgoba, Archbishop Of Cape Town said Tutu's legacy was "moral strength, moral courage and clarity".

"He felt with the people. In public and alone, he cried because he felt people's pain. And he laughed – no, not just laughed, he cackled with delight when he shared their joy," he said.

What is a robo-adviser?

Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

The specs

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Power: 420 bhp

Torque: 624Nm

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On sale: now

If you go...

Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).

UAE currency: the story behind the money in your pockets
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

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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

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

The low down

Producers: Uniglobe Entertainment & Vision Films

Director: Namrata Singh Gujral

Cast: Rajkummar Rao, Nargis Fakhri, Bo Derek, Candy Clark

Rating: 2/5

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The Gandhi Murder
  • 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
  • 34 - Nationalities featured in the film The Gandhi Murder
  • 7 - million dollars, the film's budget 
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Updated: December 27, 2021, 7:39 AM