• The SailGP fleet in action with the Abu Dhabi skyline in the background on day one of the Mubadala Abu Dhabi Sail Grand Prix on Saturday. Photo: SailGP
    The SailGP fleet in action with the Abu Dhabi skyline in the background on day one of the Mubadala Abu Dhabi Sail Grand Prix on Saturday. Photo: SailGP
  • Great Britain, Germany, Switzerland, the US, Canada and Denmark take part in race four of the second day of the Abu Dhabi SailGP on Sunday. Chris Whiteoak / The National
    Great Britain, Germany, Switzerland, the US, Canada and Denmark take part in race four of the second day of the Abu Dhabi SailGP on Sunday. Chris Whiteoak / The National
  • The Abu Dhabi skyline served as a racing backdrop. Chris Whiteoak / The National
    The Abu Dhabi skyline served as a racing backdrop. Chris Whiteoak / The National
  • Team Canada went into day two with 19 points. Chris Whiteoak / The National
    Team Canada went into day two with 19 points. Chris Whiteoak / The National
  • Team France went into day two with 17 points. Chris Whiteoak / The National
    Team France went into day two with 17 points. Chris Whiteoak / The National
  • Team Switzerland warm up for race 4, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
    Team Switzerland warm up for race 4, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
  • Team Spain take part in race 5, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
    Team Spain take part in race 5, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
  • Team Emirates GBR take part in race 5, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
    Team Emirates GBR take part in race 5, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
  • Teams take part in race 4, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
    Teams take part in race 4, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
  • Team Denmark warm up for race 4, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
    Team Denmark warm up for race 4, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
  • Take That performs on stage after the first day of racing. Photo: SailGP
    Take That performs on stage after the first day of racing. Photo: SailGP
  • A general view during the performance of Take That following racing on Race Day 1 of the Mubadala Abu Dhabi Sail Grand Prix presented by Abu Dhabi Sports Council in Abu Dhabi, United Arab Emirates. 13th January 2024. Photo: Adam Warner for SailGP. Handout image supplied by SailGP
    A general view during the performance of Take That following racing on Race Day 1 of the Mubadala Abu Dhabi Sail Grand Prix presented by Abu Dhabi Sports Council in Abu Dhabi, United Arab Emirates. 13th January 2024. Photo: Adam Warner for SailGP. Handout image supplied by SailGP
  • Spectators enjoy the action from the grandstand. Photo: SailGP
    Spectators enjoy the action from the grandstand. Photo: SailGP
  • Teams finish in race 5, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National
    Teams finish in race 5, season 4 of the SailGP in Abu Dhabi. Chris Whiteoak / The National

Crowds gather for music and racing entertainment at Abu Dhabi SailGP


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Crowds gathered in Abu Dhabi's Mina Zayed to watch the first Mubadala Abu Dhabi Sail Grand Prix.

Taking place on Saturday and Sunday, the close-to-shore race saw USA, Spain and New Zealand proceed to three-boat final on the last day. New Zealand went on to win the event on Sunday.

British band Take That entertained audiences with a high-energy performance on Saturday night, closing off a day of entertaining sport.

Three of the five original Take That members took to the stage, performing hits including Back for Good, Shine, Relight My Fire and Rule The World. According to organisers, it was the first time SailGP has combined its racing with live entertainment – and there’s more to come over the weekend.

British band Take That perform on day one of the Mubadala Abu Dhabi Sail Grand Prix on Saturday. Photo: SailGP
British band Take That perform on day one of the Mubadala Abu Dhabi Sail Grand Prix on Saturday. Photo: SailGP

On day two, Spain went into the event with 21 points, followed by New Zealand with 20 points and the US with 19 points.

The fourth season of the Sail Grand Prix is currently underway. The season began in Chicago, US, in June and has since travelled to Los Angeles; Saint-Tropez, France; Taranto, Italy; Cadiz, Spain; and Dubai. The Dubai event was held on December 9 and 10. To close the season, the event will travel to Sydney, Australia; Christchurch, New Zealand; Bermuda; Halifax, Canada and New York, before finishing in San Francisco in July.

At each Sail Grand Prix, 10 national teams take part in five fleet races across two days, before a winner-takes-all, three-boat final on the second day.

The winner of the final is named event champion and awarded 10 points in the Championship Leaderboard, which is added to a cumulative season total. The three highest ranked teams at the end of the 13-event season qualify for the SailGP Championship Grand Final, with a $2 million prize pot.

A Dog's Journey 

Directed by: Gail Mancuso

Starring: Dennis Quaid, Josh Gad, Marg Helgenberger, Betty Gilpin, Kathryn Prescott

3 out of 5 stars

The%20specs%3A%20Panamera%20Turbo%20E-Hybrid
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COMPANY%20PROFILE
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The specs: 2019 Chevrolet Bolt EV

Price, base: Dh138,000 (estimate)
Engine: 60kWh battery
Transmission: Single-speed Electronic Precision Shift
Power: 204hp
Torque: 360Nm
​​​​​​​Range: 520km (claimed)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
MATCH INFO

Europa League semi-final, second leg
Atletico Madrid (1) v Arsenal (1)

Where: Wanda Metropolitano
When: Thursday, kick-off 10.45pm
Live: On BeIN Sports HD

About RuPay

A homegrown card payment scheme launched by the National Payments Corporation of India and backed by the Reserve Bank of India, the country’s central bank

RuPay process payments between banks and merchants for purchases made with credit or debit cards

It has grown rapidly in India and competes with global payment network firms like MasterCard and Visa.

In India, it can be used at ATMs, for online payments and variations of the card can be used to pay for bus, metro charges, road toll payments

The name blends two words rupee and payment

Some advantages of the network include lower processing fees and transaction costs

Banthology: Stories from Unwanted Nations
Edited by Sarah Cleave, Comma Press

SERIES INFO

Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
 
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal

Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff

 1 United States 8 6 2 0 0 12 0.412
2 Scotland 8 4 3 0 1 9 0.139
3 Namibia 7 4 3 0 0 8 0.008
4 Oman 6 4 2 0 0 8 -0.139
5 UAE 7 3 3 0 1 7 -0.004
6 Nepal 0 0 0 0 0 0 0
7 PNG 8 0 8 0 0 0 -0.458

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 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

SCHEDULE

6.30pm Maiden Dh165,000 (Dirt) 1,400m
7.05pm: Handicap Dh170,000 (D) 1,600m
7.40pm: Maiden Dh165,000 (D) 1,600m
8.15pm: Handicap Dh210,000 (D) 1,200m
8.50pm: Handicap Dh210,000 (D) 2,000m
9.25pm:Handicap Dh185,000 (D) 1,400m
 
Amith's predicted winners:
6.30pm: Down On Da Bayou
7.05pm: Etisalat
7.40pm: Mulfit
8.15pm: Pennsylvania Dutch
8.50pm: Mudallel
9.25pm: Midnight Sands

The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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Third Test

Result: India won by 203 runs

Series: England lead five-match series 2-1

Henrik Stenson's finishes at Abu Dhabi HSBC Championship:

2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8

Manchester City transfers:

OUTS
Pablo Zabaleta, Bacary Sagna, Gael Clichy, Willy Caballero and Jesus Navas (all released)

INS
Ederson (Benfica) £34.7m, Bernardo Silva (Monaco) £43m 

ON THEIR WAY OUT?
Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony, Fabian Delph, Nolito and Kelechi Iheanacho

ON THEIR WAY IN?
Dani Alves (Juventus), Alexis Sanchez (Arsenal)
 

Company%20profile
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The specs

Engine: 6.2-litre V8

Transmission: ten-speed

Power: 420bhp

Torque: 624Nm

Price: Dh325,125

On sale: Now

The Cockroach

 (Vintage)

Ian McEwan 
 

Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

MATCH INFO

Watford 2 (Sarr 50', Deeney 54' pen)

Manchester United 0

Nancy 9 (Hassa Beek)

Nancy Ajram

(In2Musica)

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”.

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

MATCH INFO

BRIGHTON 0

MANCHESTER UNITED 3

McTominay 44'

Mata 73'

Pogba 80'

Juliot Vinolia’s checklist for adopting alternate-day fasting

-      Don’t do it more than once in three days

-      Don’t go under 700 calories on fasting days

-      Ensure there is sufficient water intake, as the body can go in dehydration mode

-      Ensure there is enough roughage (fibre) in the food on fasting days as well

-      Do not binge on processed or fatty foods on non-fasting days

-      Complement fasting with plant-based foods, fruits, vegetables, seafood. Cut out processed meats and processed carbohydrates

-      Manage your sleep

-      People with existing gastric or mental health issues should avoid fasting

-      Do not fast for prolonged periods without supervision by a qualified expert

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Updated: January 14, 2024, 1:01 PM