A migrant woman with a child inside a refugee camp in Kokkinotrimithia outside Nicosia, Cyprus. A new bill proposed by Cypriot Interior Minister Nico Nouris includes a raft of stricter rules on naturalisation, including language competence and a documented financial history. Danil Shamkin/NurPhoto via Getty Images
A migrant woman with a child inside a refugee camp in Kokkinotrimithia outside Nicosia, Cyprus. A new bill proposed by Cypriot Interior Minister Nico Nouris includes a raft of stricter rules on naturalisation, including language competence and a documented financial history. Danil Shamkin/NurPhoto via Getty Images
A migrant woman with a child inside a refugee camp in Kokkinotrimithia outside Nicosia, Cyprus. A new bill proposed by Cypriot Interior Minister Nico Nouris includes a raft of stricter rules on natura
Omar Al Shikh was only a year away from being eligible to apply for Cypriot naturalisation when he heard a proposed law would crush his hopes of citizenship for good.
Mr Al Shikh, a journalist, has lived in Cyprus for six years under the status of international protection – one of the 13,210 people registered as such in Cyprus in the last 20 years. The order allows people to reside legally in the country but does not provide fully fledged refugee status. Crucially, holders are eligible to apply for a passport after seven years' residency, something that could soon be stripped away under proposed legislation.
“I thought I was moving towards a future with full legal rights but now it looks like I will be in this temporary status forever,” says Mr Al Shikh.
A new bill put forward by Cypriot interior minister Nico Nouris includes a raft of stricter rules on naturalisation, including language competence, a documented financial history and, most significantly, exclusion of years spent living under international protection from the seven year residency requirement. The barriers for refugees can appear nigh on insurmountable.
“If an asylum protection order is the only legal way for me to reside here, then how can I ever fulfil the criteria to become naturalised? It’s impossible,” says Mr Al Shikh, 32, who lives in Larnaca.
"I thought I was moving towards a future with full legal rights but now it looks like I will be in this temporary status forever." Omar AlShikh
Asylum seekers and those lucky enough to get legal protection are often in the dark about their rights. New arrivals in the country decry the terrible conditions of the cramped Pournara and Kofina migrant camps. The process for recognising asylum is painfully slow, with many people waiting years for appointments.
Barriers for refugees in Cyprus can appear almost insurmountable, some asylum seekers say. Christina ASSI / AFP
Elien Dahdal arrived in Cyprus on a tourist visa from Syria with her son, now 15, in 2018 and claimed asylum immediately. It took three years for an interview before she was granted a protection order in summer 2020. "It was incredibly difficult and frustrating, I can't tell you how much I suffered during those years. I wasn't allowed to work and the food coupons and rent subsidy we were given hardly covered our needs. I often felt desperate," Ms Dahdal tells The National.
She recalls how she would wait outside her son’s school gates all day in Damascus after a mortar struck the building next door. For her, every step of the asylum was worth it for her son to be educated in safety. Removing the pathway to citizenship means that once again she worries about what the future holds.
“If this becomes a law, then I need to rethink my future. I left Syria so my son could get a future, not for us to go backwards into fear and insecurity,” says Ms Dahdal, who works in an Arabic restaurant where she cooks Syrian dishes that remind her of home.
Despite having to reapply for his protection order every two years, Mr Al Shikh says he isn’t worried that the government won’t renew it should the war in Syria end. Iraqis in the country still get their status renewed despite the conflict in Iraq being officially over.
I left Syria so my son could get a future, not for us to go backwards into fear and insecurity," Elien Dahdal
The Cyprus interior ministry has made some improvements, granting documentation for international travel. “The good news is that for the first time in six years I can travel," he said. "I have some freedom, which is all I wanted, but I think this is also a way to encourage some of us to move on.”
Migrants, particularly from Syria, have been steadily making their way to Cyprus since 2015, with a peak of more than 13,000 asylum applications in 2019. Among a population of just 800,000 people there are approximately 30,000 asylum seekers – or 4 per cent of the population – making the island the number one asylum-receiving country per capita in Europe.
Syrian refugees play football inside at Kokkinotrimithia. Iakovos Hatzistavrou / AFP
Cypriot officials are demanding additional international support, but migrants on the island are grateful for the shelter and protection it provides.
“I love Cyprus, I just wish it would act like the rest of Europe and give me a path to citizenship. I deserve to get it and it would change my life. Why should I be denied those rights?” says Ms Dahdal, who dreams of opening her own Syrian restaurant one day.
While she and thousands of others continue to live in a precarious legal limbo, it’s hard to see how they can build a stable future.
Xenophobia or ghettoisation?
Cyprus’s history feeds into the tensions. The small country has been divided since 1974 when Turkey invaded the north in response to a Greece-backed military coup. After being effectively partitioned, around 200,000 Greek and Turkish Cypriots were displaced from the north and south. Indeed, the UN High Commissioner for Refugees first established itself in Cyprus to provide humanitarian aid for displaced people.
Greek-Cypriot soldiers in 1974 guarding a position near Nicosia, days after a coup took place. The coup prompted Turkey to invade the northern part of the island and Cyprus has been divided since. HO / AFP
“On some level, the Cypriots understand what we are going through and they people have been very kind … it’s a bit like refugees helping refugees,” says Mr Al Shikh, although such sentiments aren’t felt by everyone.
The ongoing dispute between Greece and Turkey has fed negative public perceptions of refugees in Cyprus who, because of their predominantly Arab and Muslim backgrounds, are often considered affiliated to Turkey.
Some asylum seekers in Cyprus, including Mr Al Shikh, arrived overland through the Turkish-backed north, while others arrived on boats run by people-smugglers from Turkey.
Some of these suspicions have been exacerbated by incidents of ghettoisation and crime, as happened in the small coastal village of Chloraka. Tucked away in the islet of Paphos, the inconspicuous village found itself at the centre of a media storm in April 2020, when a group of Syrians murdered a Syrian man. The once-quiet village had been steadily changing over three years when a community of 200 Syrians mushroomed to more than 1,300 – nearly a fifth of the village’s 7,000 residents.
In an unprecedented move, the interior ministry issued a decree in January 2021 banning any more Syrian refugees from settling in Chloraka.
But it was a corruption scandal over the country's Golden Passport programme for the global elite that was the unlikely trigger for the biggest threat to the refugee community. "Ultimately, the country is very protectionist and wants to make a clear distinction between the rights of Cypriots and the rest," says Mr Al Shikh.
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
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
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
Profile Box
Company/date started: 2015
Founder/CEO: Mohammed Toraif
Based: Manama, Bahrain
Sector: Sales, Technology, Conservation
Size: (employees/revenue) 4/ 5,000 downloads
Stage: 1 ($100,000)
Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
Stars: Rosa Salazar, Christoph Waltz, Keean Johnson
Four stars
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
FIXTURES
Saturday
5.30pm: Shabab Al Ahli v Al Wahda
5.30pm: Khorfakkan v Baniyas
8.15pm: Hatta v Ajman
8.15pm: Sharjah v Al Ain Sunday
5.30pm: Kalba v Al Jazira
5.30pm: Fujairah v Al Dhafra
8.15pm: Al Nasr v Al Wasl
The specs: 2018 Jaguar F-Type Convertible
Price, base / as tested: Dh283,080 / Dh318,465
Engine: 2.0-litre inline four-cylinder
Transmission: Eight-speed automatic
Power: 295hp @ 5,500rpm
Torque: 400Nm @ 1,500rpm
Fuel economy, combined: 7.2L / 100km
THE SPECS
Engine: 2.0-litre 4-cylinder turbo
Power: 275hp at 6,600rpm
Torque: 353Nm from 1,450-4,700rpm
Transmission: 8-speed dual-clutch auto
Top speed: 250kph
Fuel consumption: 6.8L/100km
On sale: Now
Price: Dh146,999
Other ways to buy used products in the UAE
UAE insurance firm Al Wathba National Insurance Company (AWNIC) last year launched an e-commerce website with a facility enabling users to buy car wrecks.
Bidders and potential buyers register on the online salvage car auction portal to view vehicles, review condition reports, or arrange physical surveys, and then start bidding for motors they plan to restore or harvest for parts.
Physical salvage car auctions are a common method for insurers around the world to move on heavily damaged vehicles, but AWNIC is one of the few UAE insurers to offer such services online.
For cars and less sizeable items such as bicycles and furniture, Dubizzle is arguably the best-known marketplace for pre-loved.
Founded in 2005, in recent years it has been joined by a plethora of Facebook community pages for shifting used goods, including Abu Dhabi Marketplace, Flea Market UAE and Arabian Ranches Souq Market while sites such as The Luxury Closet and Riot deal largely in second-hand fashion.
At the high-end of the pre-used spectrum, resellers such as Timepiece360.ae, WatchBox Middle East and Watches Market Dubai deal in authenticated second-hand luxury timepieces from brands such as Rolex, Hublot and Tag Heuer, with a warranty.
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
Petrarch: Everywhere a Wanderer
Christopher Celenza,
Reaktion Books
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.
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book:I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.