• A Italian Coast Guard boat carry migrants tourists on boat, botto, watch, near the port of the Sicilian island of Lampedusa, southern Italy, Monday, Sept. 18, 2023. The Italian Cabinet met Monday to adopt new measures to crack down on migration after the southern island of Lampedusa was again overwhelmed by a wave of arrivals from Tunisia and the migration issue again took center stage in Europe with talk of a naval blockade. (Cecilia Fabiano / LaPresse via AP)
    A Italian Coast Guard boat carry migrants tourists on boat, botto, watch, near the port of the Sicilian island of Lampedusa, southern Italy, Monday, Sept. 18, 2023. The Italian Cabinet met Monday to adopt new measures to crack down on migration after the southern island of Lampedusa was again overwhelmed by a wave of arrivals from Tunisia and the migration issue again took center stage in Europe with talk of a naval blockade. (Cecilia Fabiano / LaPresse via AP)
  • Storm waves batter the breakwater and the lighthouse in Newhaven amid heavy rains and flooding for parts of England. Getty Images
    Storm waves batter the breakwater and the lighthouse in Newhaven amid heavy rains and flooding for parts of England. Getty Images
  • Indian police secure the premises around the Canadian embassy in New Delhi. India asked a Canadian diplomat to leave after Canadian Prime Minister Trudeau accused India of involvement in the murder of Hardeep Singh Nijjar. EPA
    Indian police secure the premises around the Canadian embassy in New Delhi. India asked a Canadian diplomat to leave after Canadian Prime Minister Trudeau accused India of involvement in the murder of Hardeep Singh Nijjar. EPA
  • Tractors parked in a field during a protest against the lifting of a ban on imports of grain coming from Ukraine, in Dolni Bogrov, near Sofia. AFP
    Tractors parked in a field during a protest against the lifting of a ban on imports of grain coming from Ukraine, in Dolni Bogrov, near Sofia. AFP
  • People demonstrate outside the surviving Al-Sahaba mosque in Derna, as they protest against the government's neglect of the two dams which broke and led to the deadly flash floods that hit the Libyan city. AFP
    People demonstrate outside the surviving Al-Sahaba mosque in Derna, as they protest against the government's neglect of the two dams which broke and led to the deadly flash floods that hit the Libyan city. AFP
  • The coffin of a protestor killed during a demonstration in the Democratic Republic of the Congo is carried before burial at the Makao cemetery in Goma. Reuters
    The coffin of a protestor killed during a demonstration in the Democratic Republic of the Congo is carried before burial at the Makao cemetery in Goma. Reuters
  • The monument of Princess Olga dressed in a mock bulletproof vest with a sign reading "She needs armour" to draw attention to the need for armour designed specifically for women in Kyiv, amid the Russian invasion of Ukraine. AFP
    The monument of Princess Olga dressed in a mock bulletproof vest with a sign reading "She needs armour" to draw attention to the need for armour designed specifically for women in Kyiv, amid the Russian invasion of Ukraine. AFP
  • A dolphin swims off the coast of Vitoria, Espirito Santo State, Brazil. AFP
    A dolphin swims off the coast of Vitoria, Espirito Santo State, Brazil. AFP
  • Carolina Panthers safety Xavier Woods breaks up a pass in the end zone intended for New Orleans Saints wide receiver Michael Thomas in the second quarter at Bank of America Stadium. Reuters
    Carolina Panthers safety Xavier Woods breaks up a pass in the end zone intended for New Orleans Saints wide receiver Michael Thomas in the second quarter at Bank of America Stadium. Reuters
  • A tiny body of a specimen, that Mexican journalist and UFO enthusiast Jaime Maussan says is not related to any known Earthly species, pictured before an X-ray in Mexico. Reuters
    A tiny body of a specimen, that Mexican journalist and UFO enthusiast Jaime Maussan says is not related to any known Earthly species, pictured before an X-ray in Mexico. Reuters
  • A member of Standard Bank security personnel demands an Extinction Rebellion activist leave the area during an occupation protest outside the offices of Standard Bank South Africa in Johannesburg. EPA
    A member of Standard Bank security personnel demands an Extinction Rebellion activist leave the area during an occupation protest outside the offices of Standard Bank South Africa in Johannesburg. EPA
  • The ring fortress Trelleborg in Hejningen, Denmark. The five Danish ring fortresses from the Viking Age were added to the Unesco World Heritage list. AFP
    The ring fortress Trelleborg in Hejningen, Denmark. The five Danish ring fortresses from the Viking Age were added to the Unesco World Heritage list. AFP
  • Minoru Suzuki and Sanshiro Takagi, wrestlers from Japanese professional DDT Pro-Wrestling, fight inside a Tokaido Shinkansen bullet train from Tokyo to Nagoya during a wrestling show. Reuters
    Minoru Suzuki and Sanshiro Takagi, wrestlers from Japanese professional DDT Pro-Wrestling, fight inside a Tokaido Shinkansen bullet train from Tokyo to Nagoya during a wrestling show. Reuters
  • Family members embrace freed Americans Siamak Namazi, Morad Tahbaz and Emad Shargi, as well as two returnees whose names have not yet been released by the US government after a prisoner swap deal with Iran. AP
    Family members embrace freed Americans Siamak Namazi, Morad Tahbaz and Emad Shargi, as well as two returnees whose names have not yet been released by the US government after a prisoner swap deal with Iran. AP

World

Today's best photos: From migrants in Lampedusa to Americans freed by Iran

The National picks the most striking images from around the world

The National

September 19, 2023

  • English
  • Arabic

More from The National:

Monday's best photos: from a wing walker to London Fashion Week

Sunday's best photos: from Oktoberfest to a dachshund parade

Saturday's best photos: from a Russian spacecraft to the Singapore Grand Prix

Friday's best photos: From an astronaut saying goodbye to a Mont Saint-Michel light show

Thursday's best photos: from Italian ice cream to sitting volleyball

Wednesday's best photos: from camel traffic to Bavarian herdsmen

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

Qosty Byogaani

Starring: Hani Razmzi, Maya Nasir and Hassan Hosny

Four stars

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Fixtures
%3Cp%3E%3Cstrong%3EWednesday%2C%20April%203%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EArsenal%20v%20Luton%20Town%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Aston%20Villa%2C%2011.15pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EThursday%2C%20April%204%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ELiverpool%20v%20Sheffield%20United%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A
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

While you're here

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS

1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Updated: September 19, 2023, 1:59 PM
Photography