US President Joe Biden said he and the first lady Jill Biden were “deeply saddened” to learn of the death of the UAE's President, Sheikh Khalifa.
The UAE Ministry of Presidential Affairs announced the death of Sheikh Khalifa on Friday. He was 73.
“Sheikh Khalifa was a true partner and friend of the United States throughout his decades-long tenure as President of the United Arab Emirates and Ruler of Abu Dhabi, and in his earlier role as Crown Prince of Abu Dhabi,” Mr Biden said on Friday.
“On behalf of the American people, I offer my condolences to Sheikh Khalifa’s family and all Emiratis as they mourn this great loss.
White House press secretary Jen Psaki said that Mr Biden called Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, by phone on Friday to express his condolences.
“The two leaders agreed to honour Sheikh Khalifa’s memory by continuing to strengthen ties between governments and people of the United States and the UAE,” Ms Psaki said.
Barbara Leaf, who served as the US ambassador to the UAE from December 2014 to March 2018, paid tribute to Sheikh Khalifa and his role in deepening relations between the two countries.
“He was held in the highest regard and esteem by many people who dealt with him over the years,” Ms Leaf told The National.
“His time in office as President and Ruler of Abu Dhabi also coincided with a period of deepening of our own bilateral relationship and of course of Abu Dhabi's central rise in [its] economic-political profile.
“It was clear to me in my time there that he was very much a figure that was front and centre in people's minds, even if he was not visibly on the scene. So, it's certainly a period of mourning that we share with the Emirati people.”
Vice President Kamala Harris also sent expressions of condolence on behalf of herself and her husband, Doug Emhoff.
“Under Sheikh Khalifa’s leadership, the strong partnership between the United States and the UAE has enhanced the security and prosperity of the American and Emirati people, and we are grateful for our work together across multiple administrations,” her statement read.
Secretary of State Antony Blinken also offered his condolences to the UAE.
“We deeply valued his support in building the extraordinary partnership our countries enjoy today. We mourn his passing, honour his legacy and remain committed to our steadfast friendship and co-operation with the United Arab Emirates,” Mr Blinken said.
Secretary of Defence Lloyd Austin praised the US-UAE security partnership.
“We are grateful for the President’s steadfast commitment to regional stability and security and will honour his legacy through our strong defence partnership with the United Arab Emirates,” Mr Austin said.
Former president Jimmy Carter and his wife Rosalynn said they were saddened to learn of Sheikh Khalifa's death.
“Sheikh Khalifa’s leadership was instrumental in the growth and modernisation of the United Arab Emirates and in its becoming a strong ally of the United States,” they said in a statement.
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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
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
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NEW ARRIVALS
Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m
Green ambitions
- Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
- Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
- Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
- Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water
Your Guide to the Home
- Level 1 has a valet service if you choose not to park in the basement level. This level houses all the kitchenware, including covetable brand French Bull, along with a wide array of outdoor furnishings, lamps and lighting solutions, textiles like curtains, towels, cushions and bedding, and plenty of other home accessories.
- Level 2 features curated inspiration zones and solutions for bedrooms, living rooms and dining spaces. This is also where you’d go to customise your sofas and beds, and pick and choose from more than a dozen mattress options.
- Level 3 features The Home’s “man cave” set-up and a display of industrial and rustic furnishings. This level also has a mother’s room, a play area for children with staff to watch over the kids, furniture for nurseries and children’s rooms, and the store’s design studio.
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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
The specs
Engine: 5.2-litre twin-turbo V12
Transmission: eight-speed automatic
Power: 715bhp
Torque: 900Nm
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On sale: now
Who has been sanctioned?
Daniella Weiss and Nachala
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Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
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Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
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