• A Palestinian artist paints the colours of the Lebanese flag on a sand sculpture to show solidarity with the Lebanese people following Beirut's massive blast, in Gaza City. Reuters
    A Palestinian artist paints the colours of the Lebanese flag on a sand sculpture to show solidarity with the Lebanese people following Beirut's massive blast, in Gaza City. Reuters
  • A jeweller weighs gold on a scale at his shop in the old city of Damascus, Syria. In Syria, demand on gold dropped because of the decline in the exchange rate of the Syrian pound against the US dollar. EPA
    A jeweller weighs gold on a scale at his shop in the old city of Damascus, Syria. In Syria, demand on gold dropped because of the decline in the exchange rate of the Syrian pound against the US dollar. EPA
  • Israeli and UN soldiers at Quneitra Crossing on the Israeli- Syrian border as an ambulance transporting Wafaa Nasrallah, a resident of Majdal Shams and daughter of the last remaining indigenous Orthodox Christian family in the Golan Heights. Nasrallah left the Golans in the 90s to pursue a university degree in medicine at Damascus University, three years ago she fell into a coma. Syrian and Israeli authorities have allowed her to return to her home town via the Quneitra crossing that was shut down for many years due to the ongoing conflict in Syria. EPA
    Israeli and UN soldiers at Quneitra Crossing on the Israeli- Syrian border as an ambulance transporting Wafaa Nasrallah, a resident of Majdal Shams and daughter of the last remaining indigenous Orthodox Christian family in the Golan Heights. Nasrallah left the Golans in the 90s to pursue a university degree in medicine at Damascus University, three years ago she fell into a coma. Syrian and Israeli authorities have allowed her to return to her home town via the Quneitra crossing that was shut down for many years due to the ongoing conflict in Syria. EPA
  • Anti-government protesters gather for a demonstration demanding free elections and against corruption outside the provincial council building, in Basra, Iraq. AP Photo
    Anti-government protesters gather for a demonstration demanding free elections and against corruption outside the provincial council building, in Basra, Iraq. AP Photo
  • A Lebanese protester flashes the victory sign amid clashes with security forces in the vicinity of the parliament building in the centre of Beirut following a huge explosion that devastated large parts of the capital. AFP
    A Lebanese protester flashes the victory sign amid clashes with security forces in the vicinity of the parliament building in the centre of Beirut following a huge explosion that devastated large parts of the capital. AFP
  • Lebanese protesters try to break through a barrier amid clashes with security forces in the vicinity of the parliament building in the centre of Beirut following a huge explosion that devastated large parts of the capital. AFP
    Lebanese protesters try to break through a barrier amid clashes with security forces in the vicinity of the parliament building in the centre of Beirut following a huge explosion that devastated large parts of the capital. AFP
  • Tunisian lawyers protest against the assault of a lawyer Nesrine Karnah inside a police station office, outside a court in Tunis, Tunisia. EPA
    Tunisian lawyers protest against the assault of a lawyer Nesrine Karnah inside a police station office, outside a court in Tunis, Tunisia. EPA
  • Moroccan soldiers patrol the city of Tangiers amid a new outbreak of the coronavirus. AFP
    Moroccan soldiers patrol the city of Tangiers amid a new outbreak of the coronavirus. AFP
  • Moroccan soldiers patrol the city of Tangiers amid a new outbreak of the novel coronavirus. AFP
    Moroccan soldiers patrol the city of Tangiers amid a new outbreak of the novel coronavirus. AFP
  • Palestinians wait to cross into Egypt through the Rafah border crossing between Gaza Strip and Egypt after five months of closure. EPA
    Palestinians wait to cross into Egypt through the Rafah border crossing between Gaza Strip and Egypt after five months of closure. EPA
  • A Yemeni farmer works at a tomato field amid acute food insecurity, in Sana'a, Yemen. EPA
    A Yemeni farmer works at a tomato field amid acute food insecurity, in Sana'a, Yemen. EPA

The Middle East Framed - regional photography for August 12, 2020

We bring you the best images from the Middle East and North Africa

The National

August 12, 2020

  • English
  • Arabic

More galleries from The National:

New homes on Silverstone F1 track offer front-row seats to all the racing action

Manchester City stars laugh their way through a yoga session in Lisbon

Emirati calligrapher's tribute to Lebanon: 'I've put a piece of my soul in this work'

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Europe wide
Some of French groups are threatening Friday to continue their journey to Brussels, the capital of Belgium and the European Union, and to meet up with drivers from other countries on Monday.

Belgian authorities joined French police in banning the threatened blockade. A similar lorry cavalcade was planned for Friday in Vienna but cancelled after authorities prohibited it.

Ireland v Denmark: The last two years

Denmark 1-1 Ireland 

7/06/19, Euro 2020 qualifier 

Denmark 0-0 Ireland

19/11/2018, Nations League

Ireland 0-0 Denmark

13/10/2018, Nations League

Ireland 1 Denmark 5

14/11/2017, World Cup qualifier

Denmark 0-0 Ireland

11/11/2017, World Cup qualifier

 

 

 

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

The%20pillars%20of%20the%20Dubai%20Metaverse%20Strategy
%3Cp%3EEncourage%20innovation%20in%20the%20metaverse%20field%20and%20boost%20economic%20contribution%3C%2Fp%3E%0A%3Cp%3EDevelop%20outstanding%20talents%20through%20education%20and%20training%3C%2Fp%3E%0A%3Cp%3EDevelop%20applications%20and%20the%20way%20they%20are%20used%20in%20Dubai's%20government%20institutions%3C%2Fp%3E%0A%3Cp%3EAdopt%2C%20expand%20and%20promote%20secure%20platforms%20globally%3C%2Fp%3E%0A%3Cp%3EDevelop%20the%20infrastructure%20and%20regulations%3C%2Fp%3E%0A
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

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
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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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