• Philippines: Residents and survivors of Super Typhoon Haiyan decorate a giant lantern amongst the debris from destroyed houses in the coastal area of Tacloban, Leyte province. AFP Photo / Ted Alijibe
    Philippines: Residents and survivors of Super Typhoon Haiyan decorate a giant lantern amongst the debris from destroyed houses in the coastal area of Tacloban, Leyte province. AFP Photo / Ted Alijibe
  • USA: Passerbys stop to have their photograph taken as they look at a house in the Dyker Heights neighborhood of Brooklyn lit up with Christmas decorations in New York. Reuters/Lucas Jackson
    USA: Passerbys stop to have their photograph taken as they look at a house in the Dyker Heights neighborhood of Brooklyn lit up with Christmas decorations in New York. Reuters/Lucas Jackson
  • Greece: The ancient temple of Parthenon atop the Acropolis hill is seen behind Christmas lights in Athens. AFP Photo/Aris Messinis
    Greece: The ancient temple of Parthenon atop the Acropolis hill is seen behind Christmas lights in Athens. AFP Photo/Aris Messinis
  • Spain: People shop in Madrid's Puerta del Sol square. Reuters/ Juan Medina
    Spain: People shop in Madrid's Puerta del Sol square. Reuters/ Juan Medina
  • United Kingdom: A small dog wearing a Christmas jumper is blown around in Sidmouth, England. The Met Office has issued a number of severe weather warnings for Christmas. Matt Cardy/Getty Images
    United Kingdom: A small dog wearing a Christmas jumper is blown around in Sidmouth, England. The Met Office has issued a number of severe weather warnings for Christmas. Matt Cardy/Getty Images
  • Ivory Coast: Children play on swings in a playground surrounded by Christmas decorations in Abidjan. AFP Photo/ Sia Kambou
    Ivory Coast: Children play on swings in a playground surrounded by Christmas decorations in Abidjan. AFP Photo/ Sia Kambou
  • Croatia: A participant holds up a sky lantern to be released during the "Kapulica & Lanterns" event, part of the ArtOmat Fair ahead of Christmas, involves people releasing about a thousand lanterns to symbolize sending own wishes to the universe. Reuters/Antonio Bronic
    Croatia: A participant holds up a sky lantern to be released during the "Kapulica & Lanterns" event, part of the ArtOmat Fair ahead of Christmas, involves people releasing about a thousand lanterns to symbolize sending own wishes to the universe. Reuters/Antonio Bronic
  • Kenya: A 60 feet (about 18 metres) high Christmas tree stands inside Kenya's largest shopping mall TRM in Nairobi, Kenya. EPA/Daniel Irungu
    Kenya: A 60 feet (about 18 metres) high Christmas tree stands inside Kenya's largest shopping mall TRM in Nairobi, Kenya. EPA/Daniel Irungu
  • Peru: Dancers dressed as Santa Claus and an elf perform for children from orphanages in an event ahead of Christmas celebrations at the Government Palace in Lima. Reuters / Enrique Castro-Mendivil
    Peru: Dancers dressed as Santa Claus and an elf perform for children from orphanages in an event ahead of Christmas celebrations at the Government Palace in Lima. Reuters / Enrique Castro-Mendivil
  • USA: The exterior of the New York Stock Exchange is reflected in a Christmas ornament in New York. Reuters/Carlo Allegri
    USA: The exterior of the New York Stock Exchange is reflected in a Christmas ornament in New York. Reuters/Carlo Allegri
  • Monaco: The Christmas lights and Christmas trees in front of the Monte-Carlo Casino in Monaco. AFP Photo / Valery Hache
    Monaco: The Christmas lights and Christmas trees in front of the Monte-Carlo Casino in Monaco. AFP Photo / Valery Hache
  • Hungary: A woman points at a candle on a giant Advent wreath during a Christmas market on the Deak square in Budapest. AFP Photo / Attila Kisbenedek
    Hungary: A woman points at a candle on a giant Advent wreath during a Christmas market on the Deak square in Budapest. AFP Photo / Attila Kisbenedek
  • Germany: People are seen in front of the Dresden Frauenkirche as they attend the 21st Christmas vesper in Dresden, eastern Germany. AFP Photo / DPA / Sebastian Kahnert
    Germany: People are seen in front of the Dresden Frauenkirche as they attend the 21st Christmas vesper in Dresden, eastern Germany. AFP Photo / DPA / Sebastian Kahnert
  • France: A chimpanzee opens a package filled with candies and wrapped as a Christmas gift at the zoo in La Fleche, western France. AFP Photo / Jean-Francois Monier
    France: A chimpanzee opens a package filled with candies and wrapped as a Christmas gift at the zoo in La Fleche, western France. AFP Photo / Jean-Francois Monier
  • France: A polar bear opens a package filled with food and wrapped as a Christmas gift at the zoo in La Fleche, western France. AFP Photo / Jean-Francois Monier
    France: A polar bear opens a package filled with food and wrapped as a Christmas gift at the zoo in La Fleche, western France. AFP Photo / Jean-Francois Monier
  • Sri Lanka: People walk past decorations on a street ahead of Christmas day celebrations in Colombo Reuters/Dinuka Liyanawatte
    Sri Lanka: People walk past decorations on a street ahead of Christmas day celebrations in Colombo Reuters/Dinuka Liyanawatte
  • Palestinian Territories: A Greek Orthodox priest lights a candle in the Church of the Nativity in the West Bank biblical town of Bethlehem. AFP Photo/Musa Al-Shaer
    Palestinian Territories: A Greek Orthodox priest lights a candle in the Church of the Nativity in the West Bank biblical town of Bethlehem. AFP Photo/Musa Al-Shaer
  • Sweden: People walk past a street performer dressed as Santa Claus ahead of Christmas at Drottninggatan in central Stockholm. Reuters/Henrik Montgomery/TT News Agency
    Sweden: People walk past a street performer dressed as Santa Claus ahead of Christmas at Drottninggatan in central Stockholm. Reuters/Henrik Montgomery/TT News Agency
  • India: Indian residents walk in front of the All Saints Cathedral, decorated with Christmas lights, ahead of Christmas celebrations in Allahabad. AFP Photo/Sanjay Kanojia
    India: Indian residents walk in front of the All Saints Cathedral, decorated with Christmas lights, ahead of Christmas celebrations in Allahabad. AFP Photo/Sanjay Kanojia

In pictures: Christmas spirit around the world


  • English
  • Arabic

AUSTRALIA SQUAD v SOUTH AFRICA

Aaron Finch (capt), Shaun Marsh, Travis Head, Chris Lynn, Glenn Maxwell, D'Arcy Short, Marcus Stoinis, Alex Carey, Ashton Agar, Mitchell Starc, Josh Hazlewood, Pat Cummins, Nathan Coulter-Nile, Adam Zampa

Fixtures (6pm UAE unless stated)

Saturday Bournemouth v Leicester City, Chelsea v Manchester City (8.30pm), Huddersfield v Tottenham Hotspur (3.30pm), Manchester United v Crystal Palace, Stoke City v Southampton, West Bromwich Albion v Watford, West Ham United v Swansea City

Sunday Arsenal v Brighton (3pm), Everton v Burnley (5.15pm), Newcastle United v Liverpool (6.30pm)

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

The specs

Engine: 1.6-litre 4-cyl turbo

Power: 217hp at 5,750rpm

Torque: 300Nm at 1,900rpm

Transmission: eight-speed auto

Price: from Dh130,000

On sale: now

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

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

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

UAE currency: the story behind the money in your pockets

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)

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EQureos%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%0D%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3E2021%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E33%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ESoftware%20and%20technology%0D%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%243%20million%0D%3Cbr%3E%3C%2Fp%3E%0A
If you go

The flights 

Emirates flies from Dubai to Funchal via Lisbon, with a connecting flight with Air Portugal. Economy class returns cost from Dh3,845 return including taxes.

The trip

The WalkMe app can be downloaded from the usual sources. If you don’t fancy doing the trip yourself, then Explore  offers an eight-day levada trails tour from Dh3,050, not including flights.

The hotel

There isn’t another hotel anywhere in Madeira that matches the history and luxury of the Belmond Reid's Palace in Funchal. Doubles from Dh1,400 per night including taxes.

 

 

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Places to go for free coffee
  • Cherish Cafe Dubai, Dubai Investment Park, are giving away free coffees all day. 
  • La Terrace, Four Points by Sheraton Bur Dubai, are serving their first 50 guests one coffee and four bite-sized cakes
  • Wild & The Moon will be giving away a free espresso with every purchase on International Coffee Day
  • Orange Wheels welcome parents are to sit, relax and enjoy goodies at ‘Café O’ along with a free coffee
UAE currency: the story behind the money in your pockets
Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

How to help

Donate towards food and a flight by transferring money to this registered charity's account.

Account name: Dar Al Ber Society

Account Number: 11 530 734

IBAN: AE 9805 000 000 000 11 530 734

Bank Name: Abu Dhabi Islamic Bank

To ensure that your contribution reaches these people, please send the copy of deposit/transfer receipt to: juhi.khan@daralber.ae