Japanese Crown Prince Fumihito and Crown Princess Kiko attend a ceremony at the Imperial Palace in Tokyo on November 8, 2020 at which Fumihito was formally declared first in line to the Chrysanthemum Throne. EPA
Japanese Crown Prince Fumihito and Crown Princess Kiko attend a ceremony at the Imperial Palace in Tokyo on November 8, 2020 at which Fumihito was formally declared first in line to the Chrysanthemum Throne. EPA
Japanese Crown Prince Fumihito and Crown Princess Kiko attend a ceremony at the Imperial Palace in Tokyo on November 8, 2020 at which Fumihito was formally declared first in line to the Chrysanthemum Throne. EPA
Japanese Crown Prince Fumihito and Crown Princess Kiko attend a ceremony at the Imperial Palace in Tokyo on November 8, 2020 at which Fumihito was formally declared first in line to the Chrysanthemum

Japan emperor’s brother proclaimed first in line to the throne


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Japanese Emperor Naruhito’s younger brother, Crown Prince Fumihito, was formally sworn in as first in line to the Chrysanthemum Throne on Sunday in a palace ritual postponed for seven months and scaled down due to the coronavirus pandemic

The ceremony for the 54-year-old crown prince, better known as Prince Akishino, concludes a series of imperial succession rituals that began in May last year when Naruhito ascended to the throne after their 86-year-old father Akihito abdicated.

  • Japan's Emperor Naruhito appears during a ceremony to proclaim his enthronement to the world. Reuters
    Japan's Emperor Naruhito appears during a ceremony to proclaim his enthronement to the world. Reuters
  • Emperor Naruhito officially proclaims his ascension to the Chrysanthemum throne during an enthronement ceremony at the Imperial Palace in Tokyo. AFP
    Emperor Naruhito officially proclaims his ascension to the Chrysanthemum throne during an enthronement ceremony at the Imperial Palace in Tokyo. AFP
  • Prime Minister Shinzo Abe shouts banzai cheer for Emperor Naruhito and Empress Masako during the enthronement ceremony, Tokyo, Japan. AFP
    Prime Minister Shinzo Abe shouts banzai cheer for Emperor Naruhito and Empress Masako during the enthronement ceremony, Tokyo, Japan. AFP
  • Empress Masako leaves the state room at the end of the enthronement ceremony where Emperor Naruhito officially proclaimed his ascension to the Chrysanthemum Throne at the Imperial Palace in Tokyo. AFP
    Empress Masako leaves the state room at the end of the enthronement ceremony where Emperor Naruhito officially proclaimed his ascension to the Chrysanthemum Throne at the Imperial Palace in Tokyo. AFP
  • Japan's Empress Masako makes her appearance during a ceremony to proclaim Emperor Naruhito's enthronement to the world. AP
    Japan's Empress Masako makes her appearance during a ceremony to proclaim Emperor Naruhito's enthronement to the world. AP
  • Attendants chant "Banzai" cheer during the enthronement ceremony after Japanese Emperor Naruhito proclaimed his enthronement at the Imperial Palace in Tokyo. AP
    Attendants chant "Banzai" cheer during the enthronement ceremony after Japanese Emperor Naruhito proclaimed his enthronement at the Imperial Palace in Tokyo. AP
  • Japanese Empress Masako leaves the ceremony hall after Emperor Naruhito proclaimed his enthronement at the Imperial Palace in Tokyo, Japan. Reuters
    Japanese Empress Masako leaves the ceremony hall after Emperor Naruhito proclaimed his enthronement at the Imperial Palace in Tokyo, Japan. Reuters
  • Japan's Emperor Naruhito walks to Kashikodokoro sanctuary to report the proclamation of his ascension to the throne during a ritual at the Imperial Palace in Tokyo on October 22, 2019. AFP
    Japan's Emperor Naruhito walks to Kashikodokoro sanctuary to report the proclamation of his ascension to the throne during a ritual at the Imperial Palace in Tokyo on October 22, 2019. AFP
  • Japan's Empress Masako visits “Kashikodokoro”, one of three shrines at the Imperial Palace, in Tokyo, Tuesday, Oct. 22, 2019. AP
    Japan's Empress Masako visits “Kashikodokoro”, one of three shrines at the Imperial Palace, in Tokyo, Tuesday, Oct. 22, 2019. AP
  • Philippines President Rodrigo Duterte arrives to attend the enthronement ceremony of Japan's Emperor Naruhito in Tokyo, Japan October 22, 2019. Reuters
    Philippines President Rodrigo Duterte arrives to attend the enthronement ceremony of Japan's Emperor Naruhito in Tokyo, Japan October 22, 2019. Reuters
  • Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, meets with HE Khalid Omran Al Ameri, UAE Ambassador to Japan. Ministry of Presidential Affairs
    Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, meets with HE Khalid Omran Al Ameri, UAE Ambassador to Japan. Ministry of Presidential Affairs
  • Thai Prime Minister Prayut Chan-o-cha and his wife Naraporn Chan-ocha arrive to attend the enthronement ceremony Of Emperor Naruhito of Japan at the Imperial Palace in Tokyo. AFP
    Thai Prime Minister Prayut Chan-o-cha and his wife Naraporn Chan-ocha arrive to attend the enthronement ceremony Of Emperor Naruhito of Japan at the Imperial Palace in Tokyo. AFP
  • A Yomiuri newspaper worker hands a copy of the extra edition reporting the enthronement ceremony for the 59-year-old Emperor Naruhito. AP
    A Yomiuri newspaper worker hands a copy of the extra edition reporting the enthronement ceremony for the 59-year-old Emperor Naruhito. AP
  • Japan's Prime Minister Shinzo Abe, left, and his wife Akie arrive at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito on October 22, 2019 in Tokyo, Japan. Getty Images
    Japan's Prime Minister Shinzo Abe, left, and his wife Akie arrive at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito on October 22, 2019 in Tokyo, Japan. Getty Images
  • The Vatican's Cardinal Francesco Monterisi arrives at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito on October 22, 2019 in Tokyo, Japan. Getty Images
    The Vatican's Cardinal Francesco Monterisi arrives at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito on October 22, 2019 in Tokyo, Japan. Getty Images
  • Brunei's Sultan Hassanal Bolkiah arrives at the Imperial Palace to attend the enthronement ceremony of Japan's Emperor Naruhito in Tokyo, Japan, 22 October 2019. Some 2,000 guests and dignitaries from over 180 countries are expected to attend the enthronement ceremony. EPA
    Brunei's Sultan Hassanal Bolkiah arrives at the Imperial Palace to attend the enthronement ceremony of Japan's Emperor Naruhito in Tokyo, Japan, 22 October 2019. Some 2,000 guests and dignitaries from over 180 countries are expected to attend the enthronement ceremony. EPA
  • India's President Ram Nath Kovind arrives at the Imperial Palace to attend the proclamation ceremony of the enthronement of Japan's Emperor Naruhito in Tokyo, Japan, October 22, 2019. Reuters
    India's President Ram Nath Kovind arrives at the Imperial Palace to attend the proclamation ceremony of the enthronement of Japan's Emperor Naruhito in Tokyo, Japan, October 22, 2019. Reuters
  • State Counsellor of Myanmar Aung San Suu Kyi arrives at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito in Tokyo, Japan, 22 October 2019. EPA
    State Counsellor of Myanmar Aung San Suu Kyi arrives at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito in Tokyo, Japan, 22 October 2019. EPA
  • Norway's Crown Prince Haakon arrives at the Imperial Palace to attend the proclamation ceremony of the enthronement of Japan's Emperor Naruhito in Tokyo, Japan, October 22, 2019. REUTERS
    Norway's Crown Prince Haakon arrives at the Imperial Palace to attend the proclamation ceremony of the enthronement of Japan's Emperor Naruhito in Tokyo, Japan, October 22, 2019. REUTERS
  • People line up and wait outside of the Tokyo Imperial Palace before before the enthronement ceremony for the 59-year-old Emperor Naruhito, Tuesday, Oct. 22, 2019, in Tokyo, Japan. AP Photo
    People line up and wait outside of the Tokyo Imperial Palace before before the enthronement ceremony for the 59-year-old Emperor Naruhito, Tuesday, Oct. 22, 2019, in Tokyo, Japan. AP Photo
  • Netherland's King Willem-Alexander and Queen Maxima arrive at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito on October 22, 2019 in Tokyo, Japan. Getty Images
    Netherland's King Willem-Alexander and Queen Maxima arrive at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito on October 22, 2019 in Tokyo, Japan. Getty Images
  • Queen Letizia of Spain attends the Enthronement Ceremony of Emperor Naruhito at the Imperial Palace on October 22, 2019 in Tokyo, Japan. Getty Images
    Queen Letizia of Spain attends the Enthronement Ceremony of Emperor Naruhito at the Imperial Palace on October 22, 2019 in Tokyo, Japan. Getty Images
  • Sweden's King Carl XVI Gustaf and Crown Princess Victoria arrive at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito's ascension to the throne in Tokyo on October 22, 2019. AFP
    Sweden's King Carl XVI Gustaf and Crown Princess Victoria arrive at the Imperial Palace to attend the proclamation ceremony of Japan's Emperor Naruhito's ascension to the throne in Tokyo on October 22, 2019. AFP
  • Japan's Emperor Naruhito makes his appearance during a ceremony to proclaim his enthronement to the world, called Sokuirei-Seiden-no-gi, at the Imperial Palace in Tokyo, Japan, October 22, 2019. Reuters
    Japan's Emperor Naruhito makes his appearance during a ceremony to proclaim his enthronement to the world, called Sokuirei-Seiden-no-gi, at the Imperial Palace in Tokyo, Japan, October 22, 2019. Reuters
  • Chief Executive of Hong Kong Carrie Lam arrives to attend the enthronement ceremony of Japan's Emperor Naruhito in Tokyo, Japan October 22, 2019. Reuters
    Chief Executive of Hong Kong Carrie Lam arrives to attend the enthronement ceremony of Japan's Emperor Naruhito in Tokyo, Japan October 22, 2019. Reuters
  • Japan's Crown Prince Akishino, right, and Crown Princess Kiko, second from right, arrive for the ceremony at "Kashikodokoro", one of three shrines at the Imperial Palace, in Tokyo, Tuesday, Oct. 22, 2019. AP
    Japan's Crown Prince Akishino, right, and Crown Princess Kiko, second from right, arrive for the ceremony at "Kashikodokoro", one of three shrines at the Imperial Palace, in Tokyo, Tuesday, Oct. 22, 2019. AP
  • Prince Charles, Prince of Wales and Crown Princess Mary of Denmark attend the Enthronement Ceremony of Emperor Naruhito at the Imperial Palace on October 22, 2019 in Tokyo, Japan. Getty Images
    Prince Charles, Prince of Wales and Crown Princess Mary of Denmark attend the Enthronement Ceremony of Emperor Naruhito at the Imperial Palace on October 22, 2019 in Tokyo, Japan. Getty Images

Inside the palace’s most prestigious Pine Room, Naruhito, 60, declared that his younger brother was now officially the crown prince who is first in line to succeed the throne of the world’s oldest monarchy.

“I hereby declare in and outside of the country that prince Fumihito is now the crown prince,” said Naruhito, in his reddish brown robe and a headdress. Fumihito, in an orange robe and accompanied by his wife, Crown Princess Kiko, pledged in response: “I deeply acknowledge my responsibilities as crown prince and carry out my duties.”

The approximately 15-minute ceremony, initially scheduled for April 19, was postponed after Japan’s government issued a state of emergency earlier that month due to the pandemic.

Sunday’s ritual was scaled down from the original 350 to about 50 attendants that included Prime Minister Yoshihide Suga and other top government officials, as well as prefectural representatives and select foreign dignitaries.

Japanese Crown Prince Fumihito, left, was designated next in line to Japan's throne by his brother, Emperor Naruhito, on November 8, 2020. EPA
Japanese Crown Prince Fumihito, left, was designated next in line to Japan's throne by his brother, Emperor Naruhito, on November 8, 2020. EPA

In a separate, closed ceremony later on Sunday, Fumihito inherited an imperial sword symbolising his status as crown prince.

Palace banquets and other events including public signing of congratulatory messages have been cancelled as part of anti-virus measures.

Sunday’s proclamation for the crown prince paves the way for the government to start discussing what to do with the dire shortage of heirs.

Naruhito’s succession left only two younger men in line for the throne — Fumihito and his 14-year-old son, Hisahito. Naruhito’s 18-year-old daughter, Aiko, and the crown prince’s two daughters Mako and Kako are not in line because they are women.

Japan’s Imperial House Law, largely based on pre-war constitution, does not allow a female emperor and bars women when they marry commoners.

The government in 2005 considered the possibility of female emperors, but the discussion halted as soon as Hisahito was born the following year. Surveys have shown that most Japanese support having female emperors, as Aiko has become increasingly popular.

Mr Suga recently said his government would begin studying ways to secure a stable imperial succession after the crown prince’s proclamation.

Official duties increased during the reign of hugely popular former emperor Akihito, who actively interacted with the public, including visiting disaster-hit areas to console residents.

Fumihito, one of the outspoken members of the imperial family, has expressed his views on how the family should adapt to modern times. He has said he believed royal duties can be shared equally regardless of gender, though he declined to comment on whether female emperors should be allowed.

The imperial family currently has 13 women, including six who could marry and lose their royal status in coming years.

Emirates exiles

Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.

Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.

Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.

Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.

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

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How green is the expo nursery?

Some 400,000 shrubs and 13,000 trees in the on-site nursery

An additional 450,000 shrubs and 4,000 trees to be delivered in the months leading up to the expo

Ghaf, date palm, acacia arabica, acacia tortilis, vitex or sage, techoma and the salvadora are just some heat tolerant native plants in the nursery

Approximately 340 species of shrubs and trees selected for diverse landscape

The nursery team works exclusively with organic fertilisers and pesticides

All shrubs and trees supplied by Dubai Municipality

Most sourced from farms, nurseries across the country

Plants and trees are re-potted when they arrive at nursery to give them room to grow

Some mature trees are in open areas or planted within the expo site

Green waste is recycled as compost

Treated sewage effluent supplied by Dubai Municipality is used to meet the majority of the nursery’s irrigation needs

Construction workforce peaked at 40,000 workers

About 65,000 people have signed up to volunteer

Main themes of expo is  ‘Connecting Minds, Creating the Future’ and three subthemes of opportunity, mobility and sustainability.

Expo 2020 Dubai to open in October 2020 and run for six months

Results
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Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Tips for used car buyers
  • Choose cars with GCC specifications
  • Get a service history for cars less than five years old
  • Don’t go cheap on the inspection
  • Check for oil leaks
  • Do a Google search on the standard problems for your car model
  • Do your due diligence. Get a transfer of ownership done at an official RTA centre
  • Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
  • Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
  • If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell

Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com

'Skin'

Dir: Guy Nattiv

Starring: Jamie Bell, Danielle McDonald, Bill Camp, Vera Farmiga

Rating: 3.5/5 stars

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)

Company%C2%A0profile
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Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
LIST OF INVITEES

Shergo Kurdi (am) 
Rayhan Thomas
Saud Al Sharee (am)
Min Woo Lee
Todd Clements
Matthew Jordan
AbdulRahman Al Mansour (am)
Matteo Manassero
Alfie Plant
Othman Al Mulla
Shaun Norris

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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HWJN
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England-South Africa Test series

1st Test England win by 211 runs at Lord's, London

2nd Test South Africa win by 340 runs at Trent Bridge, Nottingham

3rd Test July 27-31 at The Oval, London

4th Test August 4-8 at Old Trafford, Manchester