Critics are calling it the bargain basement games but the opening of the Commonwealth Games on Thursday brings one of the globe's biggest athletics gatherings after the Olympics and World Championships.
More than 5,000 athletes from 72 countries and territories are competing over 11 days in 19 sports and 280 medal events. Organisers have spent just $1 billion on the event that more than a billion people are expected to tune into for the opening ceremony in the English second city. By way of contrast Russia is believed to have spent more than $50 billion staging the Sochi Olympics.
Where are the Commonwealth Games being held?
The Commonwealth Games are being staged in Birmingham in central England, the UK’s second-biggest city which is about 200km north-west of London.
Birmingham was picked after the original host city, Durban in South Africa, pulled out citing financial problems and a failure to deliver on promises made in its organising bid.
The English city was able to step in as a replacement, partly because it was already planning to bid for a future games, and a string of road and infrastructure improvements have been made since the event was moved to Birmingham.
The main venue is Alexander Stadium, for decades the city’s main athletics home in Perry Barr. Other events are being held at Edgbaston cricket ground and University of Birmingham facilities. In a much watched move. primarily because rivals Pakistan and India are in the same group, women's cricket T20 format will be part of the main competition for the first time.
Birmingham is the fifth UK city to stage a Games after London in 1934, Edinburgh in 1970 and 1986, Manchester in 2002 and Glasgow in 2014.
When do the Games start?
Alexander Stadium will host the opening ceremony on Thursday at 8pm and a royally big fanfare can be expected by the viewing audience.
Steven Knight, the brains behind small screen hit show Peaky Blinders, has created the opening ceremony that will be watched by about 30,000 inside the stadium and millions on TV.
Birmingham-born pop giants Duran Duran will headline the opening ceremony.
UB40, another Birmingham-born band, who first found fame in the 1980s, and local rappers Gilly G and Dapz On The Map have recorded Champion, the games’ theme song.
What is on offer for fans and visitors?
For people who can’t make it to see the events live, a festival zone has been set up in Victoria Square — a pedestrianised area of the city centre.
The site will have live music and volunteers helping fans enjoy the games.
The finishing line for the marathon is also at Victoria Square.
Away from the sports, Peaky Blinders was set in Birmingham, Cadbury’s chocolate factory offers tours, while the Black Country Living Museum and the Jaguar Experience, where tours of the car factory take place, are also major attractions in the area.
What are the Commonwealth Games?
The Commonwealth Games features athletes from 72 nations and territories.
It evolved from the pre-Second World War British Empire Games.
Commonwealth states were originally mostly former British Empire colonies but today that condition is not needed for new members.
The first games were held in 1930 as the British Empire Games, featuring 11 countries and 400 athletes.
It has been staged every four years except in 1942 and 1946 because of the war.
Organisers like to call the event the Friendly Games.
What is the Commonwealth?
The Commonwealth is a voluntary association of independent countries and territories, home to 2.5 billion people.
The organisation’s roots were linked to the British Empire but now any country can become a member.
Gabon and Togo, both this year, were the last nations to join.
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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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FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
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Killing of Qassem Suleimani
Killing of Qassem Suleimani
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The biog
Title: General Practitioner with a speciality in cardiology
Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India
Education: Medical degree from the Government Medical College in Nagpur
How it all began: opened his first clinic in Ajman in 1993
Family: a 90-year-old mother, wife and two daughters
Remembers a time when medicines from India were purchased per kilo
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE currency: the story behind the money in your pockets
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Where to apply
Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020.
Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.
The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5