• Mayor of Nice Christian Estrosi and his wife Laura pay tribute to the victims of a deadly knife attack at the Notre Dame church in Nice. Reuters
    Mayor of Nice Christian Estrosi and his wife Laura pay tribute to the victims of a deadly knife attack at the Notre Dame church in Nice. Reuters
  • People gather in front of the Notre Dame church. Reuters
    People gather in front of the Notre Dame church. Reuters
  • A man sits near candles and flowers placed in tribute to the victims. Reuters
    A man sits near candles and flowers placed in tribute to the victims. Reuters
  • French soldiers patrol near the Notre Dame church. Reuters
    French soldiers patrol near the Notre Dame church. Reuters
  • Two nuns lay flowers in front of the church in Nice. AFP
    Two nuns lay flowers in front of the church in Nice. AFP
  • A woman cries as she speaks to reporters. AP Photo
    A woman cries as she speaks to reporters. AP Photo
  • Tributes to one of the victims outside the church. AFP
    Tributes to one of the victims outside the church. AFP
  • The scene outside the Notre Dame church on Friday morning. AFP
    The scene outside the Notre Dame church on Friday morning. AFP
  • Gamra, the mother of Brahim Aouissaoui, who is suspected of carrying out Thursday's attack in Nice, reacts at her home in Tunisia. Reuters
    Gamra, the mother of Brahim Aouissaoui, who is suspected of carrying out Thursday's attack in Nice, reacts at her home in Tunisia. Reuters
  • The Family home of Brahim Aouissaoui in Thina, a suburb of Sfax, Tunisia. Reuters
    The Family home of Brahim Aouissaoui in Thina, a suburb of Sfax, Tunisia. Reuters

Nice mourns after attack by 'warped terrorist'


Colin Randall
  • English
  • Arabic

Nice has been here before and the outcome hauntingly close to a replay as the coastal city was left to mourn its dead.
As in 2016, when 86 people were murdered on the city's elegant seafront, the Promenade des Anglais, the suspect was Tunisian.
Despite the much lower loss of life in Thursday's multiple stabbing at the Notre-Dame basilica, the immediate impact was strangely comparable.

Then, as now, some of the most powerful messages from the city came from its Muslim residents.

Our beloved Prophet would never have authorised this heinous act

Otmane Aissaoui, vice president of the Nice-based Muslim Regional Council, urged Muslims in the city and throughout France not to allow themselves to be “equated to this warped immigrant terrorist” on Friday.

"We have nothing to do with it," he said. "Our beloved Prophet would never have authorised this heinous act. We must reassure Muslims, our fellow citizens and our Christian brothers and sisters. We must remain united, this is the only way to defeat terrorism. Today I tell you, I am a Christian."
People of all faiths and none gathered at the basilica, a neo-Gothic building that dominates the centre or the city, to light candles and lay flowers in homage to the three people who died.

One group stood outside and sang the French national anthem, La Marseillaise.
At the Allianz Riviera stadium hours after the attack, footballers wore black armbands as the city's team played and won.

People pay tribute at night in front of Notre Dame Basilica in Nice, France. Getty Images
People pay tribute at night in front of Notre Dame Basilica in Nice, France. Getty Images

Brahim Aouissaoui, 21, the man arrested after the stabbings, had entered France after crossing the Mediterranean to Italy in late September.

After quarantine he was ordered to leave but not detained and he made his way to Nice by train without so much as a check.

Brahim Aouissaoui, 21, the man arrested after the stabbings, had entered France after crossing the Mediterranean to Italy in late September. AFP
Brahim Aouissaoui, 21, the man arrested after the stabbings, had entered France after crossing the Mediterranean to Italy in late September. AFP

One consequence of attacks by Islamist terrorists in France is that ordinary Muslims find themselves the targets of abuse and suspicion. The hatred can embrace extreme forms, with calls on social media – until the messages are detected and deleted - for retaliatory attacks on mosques.
The Mediterranean coastline of France, and its hinterland, has a large number of people of Maghrebin origin.

Tunisian shame over 'intolerable act'

After the lorry attack in 2016, Ridha Louafi, then president of the Cote d'Azur Association of Tunisians and a resident of France since 1980, told The National: "I am ashamed as a Tunisian of this revolting, cowardly and intolerable act of barbarity.
"Tunisians and other Maghrebins are among the victims, too, and they are casualties twice over because of the way people will now regard them, as if they were somehow responsible for the terrible actions of one individual."


His words were echoed by the association on the fourth anniversary of the atrocity in July, when it posted a message sharing "heartfelt thoughts with families affected for life by this infamous barbarism".
Now Nice is grieving for three more blameless individuals, murdered for being where they were, inside a Christian place of worship that one man had decided to attack.
Vincent Loquès, the sacristan at Notre-Dame who would have been 55 had he lived one more day, was described by fellow-parishioners as devoted to the church. "He would spend the day there," one told Nice-Matin. "He was very calm – he helped, he served, he gave."
A 44-year-old Brazilian woman, Simone Baretto Silva, a mother-of-three living in France, staggered to a cafe after being attacked inside the church. Her dying words were: "Tell my children I love them." The body of the other female victim, aged 60, was found beside the font.

For the centre-right mayor of Nice, Christian Estrosi, again having to speak on behalf of his city after a terrorist outrage, France could now be driven to make life less free.

The 'virus of Islam-fascism'

Mr Estrosi said France was “paying for 40 years of cowardice" and may have to amend its constitution.

"France seems a little too much like the country and the symbol of freedoms,” he said on Europe 1 radio. “Now I think that we have to attack some of these freedoms. With Covid-19, we deprived the French of a certain number of freedoms, to which they agreed, to fight against the virus.”

Left: Vincent Loques, right: Simone Barreto Silva. Two of the three victims of Thursday's attack. Twitter/Reuters
Left: Vincent Loques, right: Simone Barreto Silva. Two of the three victims of Thursday's attack. Twitter/Reuters

Demanding a more muscular response to terrorism, the mayor warned that "the virus of Islam-fascism" could otherwise develop into a new pandemic.
In a more poignant expression of the effects of terrorism, the Catholic bishop of Nice, Monseigneur Andre Marceau, admitted he was unsure of the value of organising special tributes to the victims.
"Tributes are something we do a lot," he told the France Bleue Provence radio station. "There will be a celebration of reparation, a celebration of remembrance, certainly, when it is possible. But you know, we march and the next day, we stop thinking about it."

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

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

FIXTURES (all times UAE)

Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)

Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Defending champions

World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

The specs

Engine: Dual 180kW and 300kW front and rear motors

Power: 480kW

Torque: 850Nm

Transmission: Single-speed automatic

Price: From Dh359,900 ($98,000)

On sale: Now

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Habib El Qalb

Assi Al Hallani

(Rotana)

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Envi%20Lodges%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3ESeptember%202021%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Noelle%20Homsy%20and%20Chris%20Nader%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%0D%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Hospitality%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%20to%2015%0D%3Cbr%3E%3Cstrong%3EStage%20of%20investment%3A%20%3C%2Fstrong%3ESeries%20A%3C%2Fp%3E%0A
SQUADS

South Africa:
JP Duminy (capt), Hashim Amla, Farhaan Behardien, Quinton de Kock (wkt), AB de Villiers, Robbie Frylinck, Beuran Hendricks, David Miller, Mangaliso Mosehle (wkt), Dane Paterson, Aaron Phangiso, Andile Phehlukwayo, Dwaine Pretorius, Tabraiz Shamsi

Bangladesh
Shakib Al Hasan (capt), Imrul Kayes, Liton Das (wkt), Mahmudullah, Mehidy Hasan, Mohammad Saifuddin, Mominul Haque, Mushfiqur Rahim (wkt), Nasir Hossain, Rubel Hossain, Sabbir Rahman, Shafiul Islam, Soumya Sarkar, Taskin Ahmed

Fixtures
Oct 26: Bloemfontein
Oct 29: Potchefstroom

About Housecall

Date started: July 2020

Founders: Omar and Humaid Alzaabi

Based: Abu Dhabi

Sector: HealthTech

# of staff: 10

Funding to date: Self-funded

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%20turbo%20and%203.6-litre%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20automatic%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20235hp%20and%20310hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E258Nm%20and%20271Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh185%2C100%0D%3Cbr%3E%3C%2Fp%3E%0A
End of free parking

- paid-for parking will be rolled across Abu Dhabi island on August 18

- drivers will have three working weeks leeway before fines are issued

- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket

- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200. 

- The penalty for failing to pay for a ticket after 10 minutes will be Dh200

- Parking on a patch of sand will incur a fine of Dh300

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
FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

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