• The crews use ropes to reel in the divers and their catches after they free-dive using only a wooden nose clip to the oyster fields on the seabed.
    The crews use ropes to reel in the divers and their catches after they free-dive using only a wooden nose clip to the oyster fields on the seabed.
  • Kuwaiti divers look for pearls in shells they picked. Each year, dozens of young Kuwaitis go to sea in an attempt to preserve the tradition of pearl diving.
    Kuwaiti divers look for pearls in shells they picked. Each year, dozens of young Kuwaitis go to sea in an attempt to preserve the tradition of pearl diving.
  • Once the cornerstone of the Arabian Gulf’s economy, the pearl industry thrived in the 19th Century before the discovery of oil.
    Once the cornerstone of the Arabian Gulf’s economy, the pearl industry thrived in the 19th Century before the discovery of oil.
  • The pearl-diving trips are held under the patronage of the Kuwaiti emir.
    The pearl-diving trips are held under the patronage of the Kuwaiti emir.
  • To stop the skills and customs associated with this important part of Kuwait’s heritage from dying out, pearl-diving trips take place every summer.
    To stop the skills and customs associated with this important part of Kuwait’s heritage from dying out, pearl-diving trips take place every summer.
  • Aboard traditional sailing dhows, the young men, many still teenagers, learn how to sail, dive, prepare the boats and sing songs as Kuwaitis did in the past.
    Aboard traditional sailing dhows, the young men, many still teenagers, learn how to sail, dive, prepare the boats and sing songs as Kuwaitis did in the past.
  • Kuwaitis sail in traditional dhows.
    Kuwaitis sail in traditional dhows.

Pearl diving in Kuwait — in pictures


  • English
  • Arabic

Like the UAE, pearl-diving is an important part of Kuwait’s heritage. Trips are held annually under the patronage of the Kuwaiti emir to keep the tradition alive. All photos by Yasser Al Zayyat / AFP Photo

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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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The specs
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  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
All Black 39-12 British & Irish Lions

Lions tour fixtures

3 JuneProvincial BarbariansWon 13-7

7 JuneBluesLost 22-16

10 JuneCrusadersWon 12-3

13 JuneHighlandersLost 23-22

17 JuneMaori All BlacksWon 32-10

20 JuneChiefsWon 34-6

24 JuneNew ZealandLost 30-15

27 JuneHurricanes

1 JulyNew Zealand

8 JulyNew Zealand

The Outsider

Stephen King, Penguin

Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Star%20Wars%3A%20Ahsoka%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Various%20%3Cbr%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Rosario%20Dawson%2C%20Natasha%20Liu%20Bordizzo%2C%20Lars%20Mikkelsen%20%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%0D%3Cbr%3E%3C%2Fp%3E%0A
Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

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Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke​​​​​​​
​​​​​​​Two stars

Federer's 11 Wimbledon finals

2003 Beat Mark Philippoussis

2004 Beat Andy Roddick

2005 Beat Andy Roddick

2006 Beat Rafael Nadal

2007 Beat Rafael Nadal

2008 Lost to Rafael Nadal

2009 Beat Andy Roddick

2012 Beat Andy Murray

2014 Lost to Novak Djokovic

2015 Lost to Novak Djokovic

2017 Beat Marin Cilic

The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

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CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

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