Germany on Friday announced an energy pact with Qatar to import liquid gas and work together on developing hydrogen fuel as Europe's biggest economy races to free itself from Russian supplies.
The partnership was signed while Qatar's Emir Sheikh Tamim Al Thani was visiting Berlin to meet Chancellor Olaf Scholz and other officials.
The four-page declaration envisages gas exports from Qatar to Germany and collaboration between scientists from the two countries on hydrogen, energy efficiency and renewables.
No date was given for the first shipments of liquefied natural gas, but Sheikh Tamim told a press conference that "whatever we can provide for energy security in Europe, even during this period, we’ll make sure that we can provide".
"We understand that the energy crisis has been there for a while. It’s got even deeper after the war in Europe but it was also [there] before the war," he said. "We are very happy, very proud that we can also contribute to the stability of the energy market.”
The two countries said they had a shared objective to transform their energy systems to meet the "ambitious efforts" expected of every nation to meet global climate targets.
Gas shipments can begin once Germany, which previously received most of its gas through Russian pipelines, has opened LNG import terminals being built hurriedly on its northern cost.
"It's a big step and Qatar plays an important role in our strategy," Mr Scholz said at the press conference in Berlin.
Qatar's Foreign Minister Sheikh Mohammed bin Abdulrahman Al Thani was quoted by German newspaper Handelsblatt as saying a Qatari-owned plant in the US could start delivering to Germany by 2024.
The two governments also discussed Afghanistan and Iran, with Sheikh Tamim saying he was hopeful that a nuclear deal could be reached between Tehran and world powers and that Qatar was willing to mediate if necessary.
He said Qatar hoped to increase investments in Germany after the two countries said their energy partnership would improve bilateral relations.
Germany has said it can live without Russian oil and coal by the end of this year but will need until 2024 to be independent from Russian gas. Contingency plans have been drawn up in case Moscow cuts off deliveries as it did to Poland and Bulgaria.
Vice Chancellor Robert Habeck visited Qatar in March on a quest for alternative energy sources after Russia invaded Ukraine. He also travelled to the UAE.
Mr Habeck's Economy Ministry said the LNG deal with Qatar was a transitional measure until zero-carbon energy sources can meet Germany's needs. The country is aiming for carbon neutrality by 2045.
"Both countries, having just overcome the worst of the Covid pandemic, are now facing Putin's war of aggression against Ukraine with all its dreadful consequences," said Germany's ambassador in Qatar Claudius Fischbach, in comments carried by the Qatar News Agency.
The European Union has high hopes for hydrogen and Germany hopes eventually to convert its LNG terminals into infrastructure to handle that fuel source.
Officials in Mr Habeck's department have said Germany cannot allow itself to become as reliant on any country as it was on Russia before the invasion. The EU also plans to import LNG from America.
ILT20%20UAE%20stars
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Fixtures (all times UAE)
Saturday
Brescia v Atalanta (6pm)
Genoa v Torino (9pm)
Fiorentina v Lecce (11.45pm)
Sunday
Juventus v Sassuolo (3.30pm)
Inter Milan v SPAL (6pm)
Lazio v Udinese (6pm)
Parma v AC Milan (6pm)
Napoli v Bologna (9pm)
Verona v AS Roma (11.45pm)
Monday
Cagliari v Sampdoria (11.45pm)
La Mer lowdown
La Mer beach is open from 10am until midnight, daily, and is located in Jumeirah 1, well after Kite Beach. Some restaurants, like Cupagahwa, are open from 8am for breakfast; most others start at noon. At the time of writing, we noticed that signs for Vicolo, an Italian eatery, and Kaftan, a Turkish restaurant, indicated that these two restaurants will be open soon, most likely this month. Parking is available, as well as a Dh100 all-day valet option or a Dh50 valet service if you’re just stopping by for a few hours.
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 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
Scotland's team:
15-Sean Maitland, 14-Darcy Graham, 13-Nick Grigg, 12-Sam Johnson, 11-Byron McGuigan, 10-Finn Russell, 9-Ali Price, 8-Magnus Bradbury, 7-Hamish Watson, 6-Sam Skinner, 5-Grant Gilchrist, 4-Ben Toolis, 3-Willem Nel, 2-Stuart McInally (captain), 1-Allan Dell
Replacements: 16-Fraser Brown, 17-Gordon Reid, 18-Simon Berghan, 19-Jonny Gray, 20-Josh Strauss, 21-Greig Laidlaw, 22-Adam Hastings, 23-Chris Harris
MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')
Leap of Faith
Michael J Mazarr
Public Affairs
Dh67
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Borussia Dortmund v Paderborn (11.30pm)
Saturday
Bayer Leverkusen v SC Freiburg (6.30pm)
Werder Bremen v Schalke (6.30pm)
Union Berlin v Borussia Monchengladbach (6.30pm)
Eintracht Frankfurt v Wolfsburg (6.30pm)
Fortuna Dusseldof v Bayern Munich (6.30pm)
RB Leipzig v Cologne (9.30pm)
Sunday
Augsburg v Hertha Berlin (6.30pm)
Hoffenheim v Mainz (9pm)
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
2019 Asian Cup final
Japan v Qatar
Friday, 6pm
Zayed Sports City Stadium, Abu Dhabi