• Jacinda Ardern at New Zealand's parliament in 2017 after becoming leader of the Labour party. Getty
    Jacinda Ardern at New Zealand's parliament in 2017 after becoming leader of the Labour party. Getty
  • Ms Ardern attends a group photo with other leaders at the 2017 Asia-Pacific Economic Co-operation summit in Vietnam. AFP
    Ms Ardern attends a group photo with other leaders at the 2017 Asia-Pacific Economic Co-operation summit in Vietnam. AFP
  • Former German chancellor Angela Merkel, right, with Ms Ardern in Berlin. Getty
    Former German chancellor Angela Merkel, right, with Ms Ardern in Berlin. Getty
  • Ms Ardern and partner Clarke Gayford with their newborn daughter on June 21, 2018, in Auckland. Getty
    Ms Ardern and partner Clarke Gayford with their newborn daughter on June 21, 2018, in Auckland. Getty
  • Ms Ardern holds her daughter at the Nelson Mandela Peace Summit in 2018. AFP
    Ms Ardern holds her daughter at the Nelson Mandela Peace Summit in 2018. AFP
  • Ms Ardern addresses the media in 2019, after a right-wing extremist who killed 49 worshippers at two mosques in Christchurch appeared in court. AFP
    Ms Ardern addresses the media in 2019, after a right-wing extremist who killed 49 worshippers at two mosques in Christchurch appeared in court. AFP
  • She meets members of the Muslim community after the mass shooting at the mosques. EPA
    She meets members of the Muslim community after the mass shooting at the mosques. EPA
  • Burj Khalifa in Dubai is lit up with an image of Ms Ardern, in appreciation of her support for New Zealand's Muslim community. AFP
    Burj Khalifa in Dubai is lit up with an image of Ms Ardern, in appreciation of her support for New Zealand's Muslim community. AFP
  • She meets Chinese President Xi Jinping in 2019, in Beijing. Getty
    She meets Chinese President Xi Jinping in 2019, in Beijing. Getty
  • Ms Ardern gives the UK's Prince William a traditional Maori 'hongi' welcome at the War Memorial Museum in Auckland. AFP
    Ms Ardern gives the UK's Prince William a traditional Maori 'hongi' welcome at the War Memorial Museum in Auckland. AFP
  • Ms Ardern speaks during the 74th session of the UN General Assembly at the UN headquarters, in New York. AFP
    Ms Ardern speaks during the 74th session of the UN General Assembly at the UN headquarters, in New York. AFP
  • With Finance Minister Grant Robertson, cooking breakfast for the crowds during the Waitangi Day national holiday, on February 6, 2021. Getty Images
    With Finance Minister Grant Robertson, cooking breakfast for the crowds during the Waitangi Day national holiday, on February 6, 2021. Getty Images
  • Ms Ardern and Australian Prime Minister Scott Morrison swap football jerseys on May 31, 2021, in Queenstown. Mr Morrison was on a two-day visit to New Zealand, his first overseas visit that year. Getty
    Ms Ardern and Australian Prime Minister Scott Morrison swap football jerseys on May 31, 2021, in Queenstown. Mr Morrison was on a two-day visit to New Zealand, his first overseas visit that year. Getty
  • Receiving a dose of the Pfizer Covid vaccine from nurse Gordana Nezich, on July 28, 2021, in Hamilton. Getty
    Receiving a dose of the Pfizer Covid vaccine from nurse Gordana Nezich, on July 28, 2021, in Hamilton. Getty
  • US President Joe Biden receiveds Ms Ardern in the Oval Office at the White House, on May 31, 2022. The two leaders discussed security and engagement in the Asia Pacific region. AFP
    US President Joe Biden receiveds Ms Ardern in the Oval Office at the White House, on May 31, 2022. The two leaders discussed security and engagement in the Asia Pacific region. AFP
  • Ms Ardern with her British counterpart Boris Johnson, as she arrives for a meeting at Downing Street on July 1, 2022, in London. Getty
    Ms Ardern with her British counterpart Boris Johnson, as she arrives for a meeting at Downing Street on July 1, 2022, in London. Getty
  • Britain's King Charles III speaks with Ms Ardern, as he receives realm prime ministers in the 1844 Room at Buckingham Palace, on September 17, 2022. PA
    Britain's King Charles III speaks with Ms Ardern, as he receives realm prime ministers in the 1844 Room at Buckingham Palace, on September 17, 2022. PA
  • Ms Ardern arrives at the funeral of Queen Elizabeth II, held at Westminster Abbey, London, on September 19, 2022. PA
    Ms Ardern arrives at the funeral of Queen Elizabeth II, held at Westminster Abbey, London, on September 19, 2022. PA
  • Announcing her resignation in Wellington, on January 19. AFP
    Announcing her resignation in Wellington, on January 19. AFP
  • Ms Ardern with partner Mr Gayford after announcing her resignation at War Memorial Hall in Napier. EPA
    Ms Ardern with partner Mr Gayford after announcing her resignation at War Memorial Hall in Napier. EPA

Jacinda Ardern's 'intellect and strength' will be missed as New Zealand PM resigns


  • English
  • Arabic

New Zealand Prime Minister Jacinda Ardern's announcement that she would "call it a day" and resign sparked outpourings of respect for a leader

It is rare in politics to leave before being pushed or voted out by the public, but Ms Ardern told the nation on Thursday she has "nothing left in the tank" to govern for longer.

"Politicians are human," she said, announcing that her last day would be February 7 after five and a half years in office. "We give all that we can, for as long as we can, and then it's time. And for me, it's time."

The youngest female leader in history when she took office (Finland's prime minister, Sanna Marin, is now the youngest), Ms Ardern alluded to the struggles of managing parenthood and leadership at the end of her speech, telling her daughter Neve that she was looking forward to being there when she started school this year and her partner Clarke Gayford that it was time they got married.

In 2018, Ms Ardern became only the second world leader to give birth while holding office. Later that year, she brought her infant daughter to the floor of the UN General Assembly in New York.

Her honesty about the strain the position put on her, but also pride in her achievements are an inspiration to young women everywhere, experts said.

"She was just very upfront and relatable," Anne-Marie Brady, a professor of politics at New Zealand's University of Canterbury, told Reuters. "I think any young woman that has grown up in this era where we can have it all, yes, but actually we still have our heart connections to our loved ones."

Women have been liberated but "patriarchal institutions" have not evolved enough to support family life, she said.

"We need people like Jacinda Ardern in politics. So, her situation is cause for reflection about what we can do more to support women in politics, and men and their family life too," Ms Brady added.

This sentiment was echoed in much of the praise for the Labour party leader.

"I will miss her, but I understand her point," European Central Bank President Christine Lagarde said on the sidelines of the annual World Economic Forum meeting.

Just 37 when she became leader, Ardern was praised around the world for her handling of the nation’s worst mass shooting and the early stages of the coronavirus pandemic. But she faced mounting political pressures at home and a level of vitriol from some that had not been experienced by previous New Zealand leaders.

Former prime minister Helen Clark said Ms Ardern had done an "extraordinary job" in leading New Zealand through major crises.

Yenny Wahid, a prominent Indonesian activist for women's rights and director of the Wahid Institute, said Ms Ardern's decision carried an important message for the next generation of leaders.

"She chose the timing of her own exit, she has different priorities at this point in her life. It shows the young generation that it's OK."

Canadian Prime Minister Justin Trudeau thanked Ms Ardern for her friendship, while Australian Prime Minister Anthony Albanese said she had "shown the world how to lead with intellect and strength".

New Zealand opposition leader Christopher Luxon said Ms Ardern had been a strong ambassador for the country on the world stage. He said that for his party “nothing changes” and it remains intent on winning this year’s general elections to “deliver a government that can get things done for the New Zealand people”.

Ms Ardern announced that vote would be held on October. 14, and that she would remain in politics until then. Deputy Prime Minister Grant Robertson announced that he will not contest the leadership of the Labour Party, throwing the competition open.

It’s unclear who will take over as prime minister until the election.

If no candidate gets at least two-thirds support from the caucus when Labour politicians vote on Sunday, then the leadership contest will go to the wider party membership. Ms Ardern has recommended the party choose her replacement by the time she steps down.

Ms Ardern said she had not had too much time to reflect on her tenure in the role, although noted it had been marked with crises.

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

Formula%204%20Italian%20Championship%202023%20calendar
%3Cp%3EApril%2021-23%3A%20Imola%3Cbr%3EMay%205-7%3A%20Misano%3Cbr%3EMay%2026-28%3A%20SPA-Francorchamps%3Cbr%3EJune%2023-25%3A%20Monza%3Cbr%3EJuly%2021-23%3A%20Paul%20Ricard%3Cbr%3ESept%2029-Oct%201%3A%20Mugello%3Cbr%3EOct%2013-15%3A%20Vallelunga%3C%2Fp%3E%0A

Yuki Means Happiness
Alison Jean Lester
John Murray 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches 

My Cat Yugoslavia by Pajtim Statovci
Pushkin Press

The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Dual%20synchronous%20electric%20motors%20%20%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E646hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E830Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ETwo-speed%20auto%20(rear%20axle)%3B%20single-speed%20auto%20(front)%20%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh552%2C311%3B%20Dh660%2C408%20(as%20tested)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Normal People

Sally Rooney, Faber & Faber
 

Getting%20there%20
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Ftravel%2F2023%2F01%2F12%2Fwhat-does-it-take-to-be-cabin-crew-at-one-of-the-worlds-best-airlines-in-2023%2F%22%20target%3D%22_self%22%3EEtihad%20Airways%20%3C%2Fa%3Eflies%20daily%20to%20the%20Maldives%20from%20Abu%20Dhabi.%20The%20journey%20takes%20four%20hours%20and%20return%20fares%20start%20from%20Dh3%2C995.%20Opt%20for%20the%203am%20flight%20and%20you%E2%80%99ll%20land%20at%206am%2C%20giving%20you%20the%20entire%20day%20to%20adjust%20to%20island%20time.%20%C2%A0%3C%2Fp%3E%0A%3Cp%3ERound%20trip%20speedboat%20transfers%20to%20the%20resort%20are%20bookable%20via%20Anantara%20and%20cost%20%24265%20per%20person.%20%C2%A0%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

If you go

The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

THE SPECS

Engine: 4.0L twin-turbo V8

Gearbox: eight-speed automatic

Power: 571hp at 6,000rpm

Torque: 800Nm from 2,000-4,500rpm

Fuel economy, combined: 11.4L/100km

Price, base: from Dh571,000

On sale: this week

Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A

In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press 

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."

((Disclaimer))

The Liechtensteinische Landesbank AG (“Bank”) assumes no liability or guarantee for the accuracy, balance, or completeness of the information in this publication. The content may change at any time due to given circumstances, and the Liechtensteinische Landesbank AG is under no obligation to update information once it has been published. This publication is intended for information purposes only and does not constitute an offer, a recommendation or an invitation by, or on behalf of, Liechtensteinische Landesbank (DIFC Branch), Liechtensteinische Landesbank AG, or any of its group affiliates to make any investments or obtain services. This publication has not been reviewed, disapproved or approved by the United Arab Emirates (“UAE”) Central Bank, Dubai Financial Services Authority (“DFSA”) or any other relevant licensing authorities in the UAE. It may not be relied upon by or distributed to retail clients. Liechtensteinische Landesbank (DIFC Branch) is regulated by the DFSA and this advertorial is intended for Professional Clients (as defined by the DFSA) who have sufficient financial experience and understanding of financial markets, products or transactions and any associated risks.

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Updated: January 19, 2023, 5:31 PM