• The UAE sent an aircraft carrying emergency food and medical aid to Afghanistan in September 2021. All photos: Wam
    The UAE sent an aircraft carrying emergency food and medical aid to Afghanistan in September 2021. All photos: Wam
  • The UAE plane carried urgent medical and food aid to Afghanistan as part of its contribution to provide the basic and necessary needs of thousands of Afghan families.
    The UAE plane carried urgent medical and food aid to Afghanistan as part of its contribution to provide the basic and necessary needs of thousands of Afghan families.
  • The aid will help meet the basic needs of thousands of Afghan families, especially the most vulnerable groups such as women, children and the elderly.
    The aid will help meet the basic needs of thousands of Afghan families, especially the most vulnerable groups such as women, children and the elderly.
  • The urgent assistance comes within the framework of the humanitarian role played by the UAE to provide full support to Afghan people in the current circumstances.
    The urgent assistance comes within the framework of the humanitarian role played by the UAE to provide full support to Afghan people in the current circumstances.
  • The aid was sent on September 3, 2021, to assist thousands of Afghan families, especially the most vulnerable, such as women, children and the elderly.
    The aid was sent on September 3, 2021, to assist thousands of Afghan families, especially the most vulnerable, such as women, children and the elderly.

WHO thanks UAE for Afghanistan assistance as Dr Tedros visits Kabul


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World Health Organisation Director-General Tedros Adhanom Ghebreyesus visited hospitals in Kabul on Tuesday, in the first high level visit from the organisation to Afghanistan since the Taliban took control of the country.

The first African to lead the WHO accompanied the group's director for the Eastern Mediterranean, Dr Ahmed Al Mandhari, to meet Taliban leaders, health workers and their own staff in the country, as well as tour a hospital. They also thanked nations contributing aid to Afghanistan during Dr Tedros' visit on Tuesday, including the UAE, Qatar and Pakistan.

"We laud the ongoing support facilitated by Qatar, Pakistan, UAE, the World Food Programme and UN partners, with this support, we managed to deliver eight separate life-saving shipments of medicines and medical supplies into the country," Dr Al-Mandhari tweeted on Tuesday.

The pair called for Afghanistan's health system to remain neutral and outside of conflict, and promised the WHO would continue its work in the area.

“We need to act now to safeguard Afghanistan's health system that is already fragile and has been deeply affected by the recent insecurity,” said Dr Al Mandhari.

The country, taken over by the Taliban just over a month ago, is now facing cash and medical supply shortages, disruptions to the Covid-19 response and a drop in vaccinations for other diseases like Polio.

Many international organisations and governments have pulled funding, which makes up about 40 per cent of the country's gross domestic product, for fear of cash falling into Taliban hands. Even before the Taliban seized Kabul on August 15, 47 per cent of the population lived in poverty, according to the Asian Development Bank, and a third survived on the equivalent of $1.90 a day.

Dr Tedros said the lack of funding was having an impact on medical care, including treatment of victims of the August 26 suicide bombing outside Kabul airport, which killed 60 people and injured many more crowding for places on evacuation flights in the first days of the Taliban takeover.

“My heart broke hearing that nurses, who have been working day and night, haven't received salaries in three months. They are doing the most invaluable job in the most difficult circumstances - saving lives!” he said on Twitter, after visiting the capital's Wazir Mohammad Akbar Khan National Hospital.

“Health is a service that needs to be continued at all times. If Afghanistan's health system collapses, the tragedy will be worse and many more lives will be lost. We can prevent this from happening, together.”

The Taliban have shown little sign of enacting reforms they promised would differentiate their 1996-2001 regime from today, including allowing women to work and study.

“The Taliban will have to make a choice between money or isolation, but we have very little expectations of them,” an EU diplomat told Reuters. “Today there are no signals.”

  • A man selling balloons at night in Kabul a month since the start of Taliban rule. All photos by Stefanie Glinski
    A man selling balloons at night in Kabul a month since the start of Taliban rule. All photos by Stefanie Glinski
  • Children stand outside the former US embassy in Kabul where the banner of the 'Islamic Emirate' has replaced previous murals.
    Children stand outside the former US embassy in Kabul where the banner of the 'Islamic Emirate' has replaced previous murals.
  • Evenings in Kabul have seen children joined by fighters buying fruit juice and ice cream.
    Evenings in Kabul have seen children joined by fighters buying fruit juice and ice cream.
  • Taliban fighters sit awaiting for their fruit juice among civilians.
    Taliban fighters sit awaiting for their fruit juice among civilians.
  • Children stand outside the former US embassy in Kabul where the banner of the 'Islamic Emirate' has replaced previous murals.
    Children stand outside the former US embassy in Kabul where the banner of the 'Islamic Emirate' has replaced previous murals.
  • Street-working children are selling Taliban flags and bandanas in Kabul.
    Street-working children are selling Taliban flags and bandanas in Kabul.
  • Taliban fighters stand outside the Ministry of Women's Affairs, not part of the new government.
    Taliban fighters stand outside the Ministry of Women's Affairs, not part of the new government.
The specs

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 760Nm

Price: Dh898,000

On sale: now

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

War and the virus

Our Time Has Come
Alyssa Ayres, Oxford University Press

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Straightforward ways to reduce sugar in your family's diet
  • Ban fruit juice and sodas
  • Eat a hearty breakfast that contains fats and wholegrains, such as peanut butter on multigrain toast or full-fat plain yoghurt with whole fruit and nuts, to avoid the need for a 10am snack
  • Give young children plain yoghurt with whole fruits mashed into it
  • Reduce the number of cakes, biscuits and sweets. Reserve them for a treat
  • Don’t eat dessert every day 
  • Make your own smoothies. Always use the whole fruit to maintain the benefit of its fibre content and don’t add any sweeteners
  • Always go for natural whole foods over processed, packaged foods. Ask yourself would your grandmother have eaten it?
  • Read food labels if you really do feel the need to buy processed food
  • Eat everything in moderation
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

JAPAN SQUAD

Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa

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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

The President's Cake

Director: Hasan Hadi

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

Rating: 4/5

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%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A

Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place. 

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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Baby Driver

Director: Edgar Wright

Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James

Three and a half stars

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.

Mane points for safe home colouring
  • Natural and grey hair takes colour differently than chemically treated hair
  • Taking hair from a dark to a light colour should involve a slow transition through warmer stages of colour
  • When choosing a colour (especially a lighter tone), allow for a natural lift of warmth
  • Most modern hair colours are technique-based, in that they require a confident hand and taught skills
  • If you decide to be brave and go for it, seek professional advice and use a semi-permanent colour
Updated: September 22, 2021, 3:23 AM