Kuwait's new Emir, Sheikh Nawaf Al Sabah, took the oath of office in Parliament at noon on Wednesday, completing the process to become the country's new ruler.
Sheikh Nawaf, crown prince to Sheikh Sabah who died at 91 on Tuesday, was named as the new leader by Cabinet on Tuesday evening. The Parliament oath completes the 83-year-old's ascension to the throne.
He pledged to work for the prosperity of Gulf Arab states as well as stability as he called for uniting ranks in the face of challenges.
Sheikh Nawaf, speaking with a broken voice, paid tribute to the late Emir Sheikh Sabah, remembering his achievements and advice. "Kuwait has overcome many crises in its history and we face critical challenges today that requires unity and serious work," he said.
Sheikh Nawaf pledged to advance and protect the country and its people, affirmed his belief in Kuwait’s political system, its institutions and its constitution.
"The country has succeeded in overcoming difficulties by joining forces and uniting with the world and I will do my best to preserve the country's dignity and protect its security," he said.
Parliament Speaker Marzouq Al Ghanim said the new Emir is "a mix between modesty and firmness," following inaugural address. He highlighted the new leader’s long career and experience and said the "start of his new era will entail fighting against corruption, respecting the law and ensuring good reaches the public."
"Sheikh Sabah led the country to safety at times of crises that were flaring up around us, but we are confident that Sheikh Nawaf can guide and lead Kuwait to prosperity," he added.
State television carried an address by Anas Khalid Al Saleh, Kuwait’s interior minister and deputy prime minister, announcing Sheikh Nawaf had taken the position only hours after Sheikh Sabah’s death on Tuesday evening.
Minister of Royal Court Affairs Sheikh Ali Jarrah Al Sabah on Wednesday said that the funeral for Sheikh Sabah will only be open to family.
He thanked the people of Kuwait for their heartfelt condolences but said that due to the coronavirus pandemic control measures, the funeral would be closed to the public.
The body of Sheikh Sabah arrived back in the country on Wednesday, a day after he died in the United States where he had been receiving treatment at the Mayo Clinic hospital in Minnesota since July following surgery in Kuwait earlier in the month.
A Kuwait government Airbus A340 jet left the Rochester International Airport on Tuesday afternoon.
Sheikh Nawaf has served as the crown prince since 2006, jumping a traditional order of alternating rule between the Al Jaber and the Al Salim branches of the country’s ruling family.
While the line of succession was clear, the conversation in the royal palaces will now turn to who will become Sheikh Nawaf’s crown prince. The discussion over succession can take time, especially with the mourning period in the country, as branches of the family will make their case for the best candidate.
On September 18, US President Donald Trump awarded Sheikh Sabah the prestigious Legion of Merit, Degree Chief Commander. It was the first time the honour has been given since 1991 and was presented to the Emir’s eldest son, Sheikh Nasser Al Sabah, at a private ceremony with Mr Trump.
The White House praised the emir as an “unwavering friend and partner to the United States” who gave “indispensable support to the United States throughout Operation Iraqi Freedom, Operation Enduring Freedom, and the Defeat-ISIS campaign”.
Mr Trump on Tuesday joined world leaders expressing their sadness at the Emir’s passing. He described Sheikh Sabah as “a dear friend” and described him as an “unparalleled diplomat” who “tirelessly mediated to end conflicts in the Middle East”.
Sheikh Sabah “was an extraordinary symbol of wisdom and generosity, a messenger of peace, a bridge-builder”, said UN Secretary General Antonio Guterres.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Getting there
The flights
Flydubai operates up to seven flights a week to Helsinki. Return fares to Helsinki from Dubai start from Dh1,545 in Economy and Dh7,560 in Business Class.
The stay
Golden Crown Igloos in Levi offer stays from Dh1,215 per person per night for a superior igloo; www.leviniglut.net
Panorama Hotel in Levi is conveniently located at the top of Levi fell, a short walk from the gondola. Stays start from Dh292 per night based on two people sharing; www. golevi.fi/en/accommodation/hotel-levi-panorama
Arctic Treehouse Hotel in Rovaniemi offers stays from Dh1,379 per night based on two people sharing; www.arctictreehousehotel.com
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
Race 3
Produced: Salman Khan Films and Tips Films
Director: Remo D’Souza
Cast: Salman Khan, Anil Kapoor, Jacqueline Fernandez, Bobby Deol, Daisy Shah, Saqib Salem
Rating: 2.5 stars
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