• Popocatepetl volcano outside Mexico City spews ash. Around two dozen flights have been cancelled as a result. AFP
    Popocatepetl volcano outside Mexico City spews ash. Around two dozen flights have been cancelled as a result. AFP
  • Competitors take part in the 200-metre swim event during the annual Winter Swimming Festival at Lake Memphremagog in Vermont. EPA
    Competitors take part in the 200-metre swim event during the annual Winter Swimming Festival at Lake Memphremagog in Vermont. EPA
  • Ostrich chicks roam in a fenced field at a farm in Oudtshoorn, South Africa, one of dozens in the area. AFP
    Ostrich chicks roam in a fenced field at a farm in Oudtshoorn, South Africa, one of dozens in the area. AFP
  • Firebombs explode near riot police at a demonstration in central Athens during a 24-hour national strike. AFP
    Firebombs explode near riot police at a demonstration in central Athens during a 24-hour national strike. AFP
  • People ride sleds at the Michlifen ski resort in the Atlas Mountains in Morocco. AFP
    People ride sleds at the Michlifen ski resort in the Atlas Mountains in Morocco. AFP
  • Children sit in a destroyed car in Rafah, in the south of the Gaza Strip. AFP
    Children sit in a destroyed car in Rafah, in the south of the Gaza Strip. AFP
  • A helicopter carries a container of water over homes burned by the Smokehouse Creek Fire in Canadian, Texas. AP
    A helicopter carries a container of water over homes burned by the Smokehouse Creek Fire in Canadian, Texas. AP
  • The Odysseus lunar lander over the south pole region of the Moon. The lander is still beaming back pictures as it nears the final hours of its life. AP
    The Odysseus lunar lander over the south pole region of the Moon. The lander is still beaming back pictures as it nears the final hours of its life. AP
  • French National Police cadets take part in their graduation ceremony at the National Police Superior School in Cannes-Ecluse. AFP
    French National Police cadets take part in their graduation ceremony at the National Police Superior School in Cannes-Ecluse. AFP
  • Conservation biologists Kristine Ulvund and Craig Jackson from Norwegian Institute for Nature Research (NINA) and Park Rangers Olaf Bratland and Harald Normann Andersen, from the Norwegian Nature Inspectorate, release a blue and a white Arctic fox into the wild at the Hardangervidda National Park near Geilo, Norway, February 8, 2024 in this handout image. Climate change and habitat loss push thousands of the world's species to the edge of survival, disrupting food chains and leaving some animals to starve; and while some scientists say it's inevitable that we’ll need more feeding programs to prevent extinctions, others question whether it makes sense to support animals in landscapes that can no longer sustain them. "If the food is not there for them, what do you do?" said Jackson. Craig Jackson/Handout via REUTERS SEARCH "NIESNER ARCTIC FOXES" FOR THIS STORY. SEARCH "WIDER IMAGE" FOR ALL STORIES. THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. MANDATORY CREDIT
    Conservation biologists Kristine Ulvund and Craig Jackson from Norwegian Institute for Nature Research (NINA) and Park Rangers Olaf Bratland and Harald Normann Andersen, from the Norwegian Nature Inspectorate, release a blue and a white Arctic fox into the wild at the Hardangervidda National Park near Geilo, Norway, February 8, 2024 in this handout image. Climate change and habitat loss push thousands of the world's species to the edge of survival, disrupting food chains and leaving some animals to starve; and while some scientists say it's inevitable that we’ll need more feeding programs to prevent extinctions, others question whether it makes sense to support animals in landscapes that can no longer sustain them. "If the food is not there for them, what do you do?" said Jackson. Craig Jackson/Handout via REUTERS SEARCH "NIESNER ARCTIC FOXES" FOR THIS STORY. SEARCH "WIDER IMAGE" FOR ALL STORIES. THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. MANDATORY CREDIT

Today's best photos: From Popocatepetl spewing ash to release of Arctic foxes


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More from The National:

Wednesday's best photos: From the completion of a UK tunnel to a taxi protest in Bucharest

Tuesday's best photos: From Nato military exercise to India's Modi at space centre

Monday's best photos: From a rally supporting Bolsonaro to ice formations in Michigan

Sunday's best photos: From Macron's visit to an Agricultural Show to a giant panda in Seoul

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Friday's best photos: From a presidential resignation to a Moon landing

School counsellors on mental well-being

Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.

Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.

Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.

“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.

“Some have got used to being at home don’t want to go back, while others are desperate to get back.

“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.

“It is worrying and has taught us how important it is that we prioritise mental well-being.”

Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.

The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.

At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.

“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.

“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.

"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”

The biog

Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

Formula One top 10 drivers' standings after Japan

1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34

What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

 

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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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'Ashkal'
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The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

EA Sports FC 25
MATCH INFO

Champions League quarter-final, first leg

Ajax v Juventus, Wednesday, 11pm (UAE)

Match on BeIN Sports

EMILY%20IN%20PARIS%3A%20SEASON%203
%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
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The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now 

MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

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More from Armen Sarkissian
Updated: February 29, 2024, 5:29 PM