• The Archduke of Austria Franz Ferdinand, center right, and his wife Sophie walk to their a car in Sarajevo minutes before their assassination, on June 28, 1914. All by AP Photos
    The Archduke of Austria Franz Ferdinand, center right, and his wife Sophie walk to their a car in Sarajevo minutes before their assassination, on June 28, 1914. All by AP Photos
  • Prussian soldiers leaving Berlin for the front are given flowers by a woman.
    Prussian soldiers leaving Berlin for the front are given flowers by a woman.
  • German troops stand in formation during the occupation of Brussels.
    German troops stand in formation during the occupation of Brussels.
  • A man stands next to a building damaged by shrapnel from bombs dropped from a Zeppelin in Antwerp, Belgium.
    A man stands next to a building damaged by shrapnel from bombs dropped from a Zeppelin in Antwerp, Belgium.
  • The Cathedral of Reims, France smokes after bombardment.
    The Cathedral of Reims, France smokes after bombardment.
  • Small boats create a pontoon bridge over the Scheldt River in Antwerp, Belgium, for residents and troops escaping the German Army.
    Small boats create a pontoon bridge over the Scheldt River in Antwerp, Belgium, for residents and troops escaping the German Army.
  • Australian troops arrive in Alexandria, Egypt, en route to the battlefield on the Gallipoli Peninsula.
    Australian troops arrive in Alexandria, Egypt, en route to the battlefield on the Gallipoli Peninsula.
  • Troops are mobilized on the bank of the Danube River across from Belgrade.
    Troops are mobilized on the bank of the Danube River across from Belgrade.
  • Turkish soldiers at a military review in Damascus, Syria.
    Turkish soldiers at a military review in Damascus, Syria.
  • The British Grand Fleet under admiral John Jellicoe are on their way to meet the Imperial German Navy's fleet for the Battle of Jutland in the North Sea.
    The British Grand Fleet under admiral John Jellicoe are on their way to meet the Imperial German Navy's fleet for the Battle of Jutland in the North Sea.
  • US President Woodrow Wilson delivers a speech to the joint session of Congress, in Washington, DC, United States, on April 2, 1917.
    US President Woodrow Wilson delivers a speech to the joint session of Congress, in Washington, DC, United States, on April 2, 1917.
  • The first 5,000 American soldiers to reach England march across historic Westminster Bridge in London, UK.
    The first 5,000 American soldiers to reach England march across historic Westminster Bridge in London, UK.
  • United States Army troops stand in the trenches in France.
    United States Army troops stand in the trenches in France.
  • A soldier walks along wooden planks placed over the mud of Flanders' Fields near the Yperlee Canal near Ypres, Belgium.
    A soldier walks along wooden planks placed over the mud of Flanders' Fields near the Yperlee Canal near Ypres, Belgium.
  • Wounded World War One soldiers play a game at a London hospital.
    Wounded World War One soldiers play a game at a London hospital.
  • Two soldiers are passed by tanks on their way to support French troops in Juvigny, France.
    Two soldiers are passed by tanks on their way to support French troops in Juvigny, France.
  • US Army General John J. Pershing, center, inspects French troops at Boulogne, France, on June 13, 1917.
    US Army General John J. Pershing, center, inspects French troops at Boulogne, France, on June 13, 1917.
  • US troops advance on a path through a barbed wire entanglement near Beauqueanes, Somme, France.
    US troops advance on a path through a barbed wire entanglement near Beauqueanes, Somme, France.
  • People in the streets of Paris, France, celebrate the signing of the Armistice.
    People in the streets of Paris, France, celebrate the signing of the Armistice.
  • American troops, near St. Mihiel, France, cheer after hearing the news that the Armistice has been signed.
    American troops, near St. Mihiel, France, cheer after hearing the news that the Armistice has been signed.

First World War: key events in 20 pictures


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Read more on the First World War

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Forgotten Muslim heroes of Great War immortalised in London exhibition

Tower of London glows to mark centenary of the end of First World War - in pictures

How the First World War shaped the borders of the Middle East

Assad and the reawakening of a Great War curse

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

'Dark Waters'

Directed by: Todd Haynes

Starring: Mark Ruffalo, Anne Hathaway, William Jackson Harper 

Rating: ****

Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
Defence review at a glance

• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”

• Prioritise a shift towards working with AI and autonomous systems

• Invest in the resilience of military space systems.

• Number of active reserves should be increased by 20%

• More F-35 fighter jets required in the next decade

• New “hybrid Navy” with AUKUS submarines and autonomous vessels

Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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