• Returning guests wearing protective masks hold up signs on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    Returning guests wearing protective masks hold up signs on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • An employee greets returning guests wearing protective masks on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    An employee greets returning guests wearing protective masks on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • People wait to get inside Disneyland Park on its reopening day amidst the Covid outbreak, in Anaheim, California, US, April 30, 2021. Reuters
    People wait to get inside Disneyland Park on its reopening day amidst the Covid outbreak, in Anaheim, California, US, April 30, 2021. Reuters
  • A health and safety reminders sign on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    A health and safety reminders sign on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • Restaurant workers greet returning guests on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    Restaurant workers greet returning guests on Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • Workers wearing protective masks stand behind Bob Chapek, chief executive officer of Walt Disney Company, as he speaks during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    Workers wearing protective masks stand behind Bob Chapek, chief executive officer of Walt Disney Company, as he speaks during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • Guests wearing protective masks walk along Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    Guests wearing protective masks walk along Main Street USA during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • People take a selfie outside Disneyland Park on its reopening day amidst the pandemic, in Anaheim, California, US, on April 30, 2021. Reuters
    People take a selfie outside Disneyland Park on its reopening day amidst the pandemic, in Anaheim, California, US, on April 30, 2021. Reuters
  • Bob Iger, chairman of Walt Disney Company, elbow-bumps an employee during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    Bob Iger, chairman of Walt Disney Company, elbow-bumps an employee during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
  • Guests wearing protective masks walk past Sleeping Beauty Castle during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg
    Guests wearing protective masks walk past Sleeping Beauty Castle during the reopening of the Disneyland theme park in Anaheim, California, US, on Friday, April 30, 2021. Bloomberg

Disneyland reopening highlights California's Covid turnaround


  • English
  • Arabic

Disneyland, California’s world-famous theme park, reopened to excited visitors Friday after an unprecedented 13-month closure in what tourism officials hope is a sign of the state’s rebound from the pandemic.

The reopening came four months after the nation’s most populous state was struggling to combat a surge in coronavirus hospital admissions that packed patients into outdoor tents and killed hundreds of people each day.

Some visitors cheered and screamed with happiness as they entered Disneyland.

Disney chief executive Bob Chapek told employees during a morning gather: “We’re not just another place. We’re not just another theme park. We’re something special and we’re something special because of all of you, because you bring magic to the world."

For now, the park is allowing only in-state visitors and operating at limited capacity. The park now has hand sanitising stations and signs reminding visitors to keep their distance and wear masks. Benches are marked as “designated dining areas” where visitors can remove face coverings to eat.

Many visitors had gathered outside Disneyland since the previous night.

“It has such a symbolic nature to really quantifying that we’re finally rolling out of Covid,” said Caroline Beteta, president and chief executive of the state tourism agency, Visit California.

The news comes as California reports the country’s lowest rate of confirmed coronavirus infections and that more than half of the population eligible for vaccination has received at least one dose. It’s a big turnaround from December, when hospitals across the state were running out of intensive care beds and treating patients at overflow locations.

Now, children are returning to school, shops and restaurants are expanding business and Governor Gavin Newsom set June 15 as a target date to further reopen the economy, albeit with some health-related restrictions.

Theme parks were among the last businesses allowed to reopen in California, and Universal Studios and others have already thrown open their gates. That’s a contrast to states with fewer restrictions such as Florida, where Disney World’s Magic Kingdom resort has been up and running, though at lower-than-usual capacity, since last July.

While California continues to “strongly discourage” anyone from visiting the state as tourists, the travel industry is banking on pent-up demand from its own nearly 40 million residents for a comeback. An advertising campaign encourages Californians to travel within the state, mirroring a pitch made after the terror attacks of September 11, 2001.

Disneyland is a major economic engine in California, drawing nearly 19 million people the year before the coronavirus struck, according to the Themed Entertainment Association. It and other such attractions were shuttered in March 2020 as Mr Newsom imposed the nation’s first statewide shutdown order.

The park and neighbouring Disney California Adventure will reopen with a capacity that is currently capped at 25 per cent under state health rules.

Reservations are required, hugs and handshakes with Mickey and other characters are off limits, and the famous parades and fireworks shows have been shelved to limit crowding.

California currently allows residents and fully vaccinated out-of-state visitors to attend theme parks. The state could open its economy more fully on June 15 provided vaccine supply is sufficient and hospital admissions remain stable and low.

Our legal consultant

Name: Hassan Mohsen Elhais

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

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Champions League Last 16

 Red Bull Salzburg (AUT) v Bayern Munich (GER) 

Sporting Lisbon (POR) v Manchester City (ENG) 

Benfica (POR) v Ajax (NED) 

Chelsea (ENG) v Lille (FRA) 

Atletico Madrid (ESP) v Manchester United (ENG) 

Villarreal (ESP) v Juventus (ITA) 

Inter Milan (ITA) v Liverpool (ENG) 

Paris Saint-Germain v Real Madrid (ESP)  

Our legal consultant

Name: Hassan Mohsen Elhais

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

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

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

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Other simple ideas for sushi rice dishes

Cheat’s nigiri 
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.

Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.

Deconstructed sushi salad platter 
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.

The specs: 2018 Renault Megane

Price, base / as tested Dh52,900 / Dh59,200

Engine 1.6L in-line four-cylinder

Transmission Continuously variable transmission

Power 115hp @ 5,500rpm

Torque 156Nm @ 4,000rpm

Fuel economy, combined 6.6L / 100km

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Company%20profile
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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 one: how cars came to the UAE

 

Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Gulf Under 19s final

Dubai College A 50-12 Dubai College B

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

THE SPECS

2020 Toyota Corolla Hybrid LE

Engine: 1.8 litre combined with 16-volt electric motors

Transmission: Automatic with manual shifting mode

Power: 121hp

Torque: 142Nm

Price: Dh95,900

Brief scoreline:

Liverpool 2

Mane 51', Salah 53'

Chelsea 0

Man of the Match: Mohamed Salah (Liverpool)

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

THE SPECS

Touareg Highline

Engine: 3.0-litre, V6

Transmission: 8-speed automatic

Power: 340hp

Torque: 450Nm

Price: Dh239,312