• Boats heading out to sea on the first day of the fishing season in Yangjiang, southern China. AFP
    Boats heading out to sea on the first day of the fishing season in Yangjiang, southern China. AFP
  • Joao Bosco Fernandes Sampaio, 61, of the indigenous Tukano people, in Manaus, Brazil. Brazil's indigenous people began to be surveyed this month in the framework of the new national census. EPA
    Joao Bosco Fernandes Sampaio, 61, of the indigenous Tukano people, in Manaus, Brazil. Brazil's indigenous people began to be surveyed this month in the framework of the new national census. EPA
  • A 'bathtub ring' of mineral deposits left by higher water levels at the drought-stricken Elephant Butte Reservoir, New Mexico. AFP
    A 'bathtub ring' of mineral deposits left by higher water levels at the drought-stricken Elephant Butte Reservoir, New Mexico. AFP
  • The traditional 'Tigrada' in Chilapa, Mexico, when thousands of people dressed as tigers flood the streets. EPA
    The traditional 'Tigrada' in Chilapa, Mexico, when thousands of people dressed as tigers flood the streets. EPA
  • Destruction in the warzone of Kramatorsk, after military strikes as Russia's invasion of Ukraine continues. Reuters
    Destruction in the warzone of Kramatorsk, after military strikes as Russia's invasion of Ukraine continues. Reuters
  • This 3,932-metre sawdust rug broke the Guinness world record for length and was made by 240 artisans using 80 tonnes of multi-coloured sawdust. EPA
    This 3,932-metre sawdust rug broke the Guinness world record for length and was made by 240 artisans using 80 tonnes of multi-coloured sawdust. EPA
  • Street artist Varvara Logvyn paints national emblems on to anti-tank obstacles in Independence Square in Kyiv, Ukraine. EPA
    Street artist Varvara Logvyn paints national emblems on to anti-tank obstacles in Independence Square in Kyiv, Ukraine. EPA
  • The scene in the run-up to the 10th anniversary of the Marikana massacre, in which 34 mineworkers were killed and more than 70 injured when South African police opened fire on a group protesting over wages. AFP
    The scene in the run-up to the 10th anniversary of the Marikana massacre, in which 34 mineworkers were killed and more than 70 injured when South African police opened fire on a group protesting over wages. AFP
  • Arthur Abele, of Germany, runs alone in a decathlon 110 metres hurdles heat at the European Championships in Munich. He was disqualified from his original heat, then allowed to run on his own after the decision was revised. AP
    Arthur Abele, of Germany, runs alone in a decathlon 110 metres hurdles heat at the European Championships in Munich. He was disqualified from his original heat, then allowed to run on his own after the decision was revised. AP
  • Catholic devotees commemorate the Virgin of Altagracia, on the centenary of her canonical coronation, in Santo Domingo, Dominican Republic. EPA
    Catholic devotees commemorate the Virgin of Altagracia, on the centenary of her canonical coronation, in Santo Domingo, Dominican Republic. EPA
  • Fireworks explode over Ajaccio, on the French Mediterranean island of Corsica. AFP
    Fireworks explode over Ajaccio, on the French Mediterranean island of Corsica. AFP
  • A dog receiving acupuncture and physiotherapy at an animal clinic in Beijing. A growing number of animals are being signed up for traditional medicine in China — care their masters say is less invasive and comes with fewer side effects than conventional treatment. AFP
    A dog receiving acupuncture and physiotherapy at an animal clinic in Beijing. A growing number of animals are being signed up for traditional medicine in China — care their masters say is less invasive and comes with fewer side effects than conventional treatment. AFP
  • Supporters of presidential candidate Raila Odinga protest against the results of Kenya's general election in Kibera, Nairobi, in which William Ruto was declared the winner. AFP
    Supporters of presidential candidate Raila Odinga protest against the results of Kenya's general election in Kibera, Nairobi, in which William Ruto was declared the winner. AFP
  • Stargazers gather to watch the Perseid meteor shower among the ancient statues on Mount Nemrut in south-eastern Turkey. AP
    Stargazers gather to watch the Perseid meteor shower among the ancient statues on Mount Nemrut in south-eastern Turkey. AP
  • LONDON, ENGLAND - AUGUST 15: Twins Gonul Ali and Goode Ali attend the inaugural flight of major new artwork "Fields of EveryWhen", a spectacular 25 meter high hot air balloon celebrating the people and places of Thamesmead, by artists musson+retallick, winners of the Thamesmead Open, an international art competition, organised by Peabody at Southmere Square on August 15, 2022 in London, England. The 25 metre high hot air balloon features over 200 artworks celebrating Thamesmead creating a spectacular exhibition in the sky. The balloon will fly 5 times over Thamesmead this summer including at the Thamesmead Festival on Saturday 20th of August. (Photo by John Phillips / Getty Images for Peabody)
    LONDON, ENGLAND - AUGUST 15: Twins Gonul Ali and Goode Ali attend the inaugural flight of major new artwork "Fields of EveryWhen", a spectacular 25 meter high hot air balloon celebrating the people and places of Thamesmead, by artists musson+retallick, winners of the Thamesmead Open, an international art competition, organised by Peabody at Southmere Square on August 15, 2022 in London, England. The 25 metre high hot air balloon features over 200 artworks celebrating Thamesmead creating a spectacular exhibition in the sky. The balloon will fly 5 times over Thamesmead this summer including at the Thamesmead Festival on Saturday 20th of August. (Photo by John Phillips / Getty Images for Peabody)

Today's best photos: from fishing season in Yangjiang to an arty hot-air balloon


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More from The National:

Monday's best photos: from Hackney Marshes drought to Kenyans awaiting election outcome

Sunday's best photos: from the World Pipe Band Championship to a triathlon

Saturday's best photos: from sunsets in New York to fireworks in Malaga

Friday's best photos: from gymnastics in Munich to a supermoon in London

Thursday's best photos: from sculptures in Westminster to beach art in Tel Aviv

Wednesday's best photos: from a British sunset to a Beluga whale

Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A

Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
HEADLINE HERE
  • I would recommend writing out the text in the body 
  • And then copy into this box
  • It can be as long as you link
  • But I recommend you use the bullet point function (see red square)
  • Or try to keep the word count down
  • Be wary of other embeds lengthy fact boxes could crash into 
  • That's about it
RESULT

Leeds United 1 Manchester City 1
Leeds:
 Rodrigo (59')
Man City: Sterling (17')

Man of the Match: Rodrigo Moreno (Leeds)

Schedule
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Friday’s fixture

6.15pm: Al Wahda v Hatta

6.15pm: Al Dhafra v Ajman

9pm: Al Wasl v Baniyas

9pm: Fujairah v Sharjah

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More from Armen Sarkissian
Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

The specs

Engine: 3.0-litre 6-cyl turbo

Power: 435hp at 5,900rpm

Torque: 520Nm at 1,800-5,500rpm

Transmission: 9-speed auto

Price: from Dh498,542

On sale: now

Results

1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000

2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000

3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000

Temple numbers

Expected completion: 2022

Height: 24 meters

Ground floor banquet hall: 370 square metres to accommodate about 750 people

Ground floor multipurpose hall: 92 square metres for up to 200 people

First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time

First floor terrace areas: 2,30 square metres  

Temple will be spread over 6,900 square metres

Structure includes two basements, ground and first floor 

ASSASSIN'S%20CREED%20MIRAGE
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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

What is safeguarding?

“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.

Nancy 9 (Hassa Beek)

Nancy Ajram

(In2Musica)

Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

Intercontinental Cup

Namibia v UAE Saturday Sep 16-Tuesday Sep 19

Table 1 Ireland, 89 points; 2 Afghanistan, 81; 3 Netherlands, 52; 4 Papua New Guinea, 40; 5 Hong Kong, 39; 6 Scotland, 37; 7 UAE, 27; 8 Namibia, 27

Updated: August 16, 2022, 3:05 PM