• Children pose for a photo in front of a large graffiti depicting cultural elements including mosques, churches, old window lattices of the old town of Iraq's northern city of Mosul, on the first night of the Muslim holy fasting month of Ramadan, during a celebration hosted by a local cultural NGO. AFP
    Children pose for a photo in front of a large graffiti depicting cultural elements including mosques, churches, old window lattices of the old town of Iraq's northern city of Mosul, on the first night of the Muslim holy fasting month of Ramadan, during a celebration hosted by a local cultural NGO. AFP
  • A Syrian man adjusts decorations for the Muslim holy fasting month of Ramadan at the Clock Square in Syria's rebel-held northwestern city of Idlib. AFP
    A Syrian man adjusts decorations for the Muslim holy fasting month of Ramadan at the Clock Square in Syria's rebel-held northwestern city of Idlib. AFP
  • Lebanese military fire a blank from a cannon a day prior to Ramadan to announce the holy month in Beirut, Lebanon. EPA
    Lebanese military fire a blank from a cannon a day prior to Ramadan to announce the holy month in Beirut, Lebanon. EPA
  • Vehicles, motorcycles, and tuk-tuks (motorised rickshaws) drive past a stall selling Ramadan lanterns along the main street in the northern suburb of Shubra (home to a large Christian population) of Egypt's capital Cairo, at the start of the Muslim holy fasting month of Ramadan. AFP
    Vehicles, motorcycles, and tuk-tuks (motorised rickshaws) drive past a stall selling Ramadan lanterns along the main street in the northern suburb of Shubra (home to a large Christian population) of Egypt's capital Cairo, at the start of the Muslim holy fasting month of Ramadan. AFP
  • A Palestinian boy waves fireworks as people celebrate the start of the Muslim holy fasting month of Ramadan in the southern Gaza Strip town of Rafah. AFP
    A Palestinian boy waves fireworks as people celebrate the start of the Muslim holy fasting month of Ramadan in the southern Gaza Strip town of Rafah. AFP
  • People pray at the Eyup Sultan Mosque, in Istanbul a day before Ramadan. Turkey's President Recep Tayyip Erdogan was forced to announce renewed restrictions following a spike on COVID-19 cases, such as weekend lockdowns and the closure of cafes and restaurants during Ramadan, the holy Muslim month, starting on April 13. AP Photo
    People pray at the Eyup Sultan Mosque, in Istanbul a day before Ramadan. Turkey's President Recep Tayyip Erdogan was forced to announce renewed restrictions following a spike on COVID-19 cases, such as weekend lockdowns and the closure of cafes and restaurants during Ramadan, the holy Muslim month, starting on April 13. AP Photo
  • A vendor decorates his shop at a market in Kuwait City marking the start of the holy month of Ramadan. AFP
    A vendor decorates his shop at a market in Kuwait City marking the start of the holy month of Ramadan. AFP
  • Muslims pray during the first dawn prayers of the Islamic holy month of Ramadan, around the Kaaba, the cubic building at the Grand Mosque, as they keep social distancing to help curb the spread of the coronavirus, in the Muslim holy city of Mecca, Saudi Arabia. During Ramadan, the holiest month in the Islamic calendar, Muslims refrain from eating, drinking, smoking and sex from dawn to dusk. AP Photo
    Muslims pray during the first dawn prayers of the Islamic holy month of Ramadan, around the Kaaba, the cubic building at the Grand Mosque, as they keep social distancing to help curb the spread of the coronavirus, in the Muslim holy city of Mecca, Saudi Arabia. During Ramadan, the holiest month in the Islamic calendar, Muslims refrain from eating, drinking, smoking and sex from dawn to dusk. AP Photo
  • People sit near the Dome of the Rock at the Aqsa Mosque compound, Islam's third holiest site, in the old city of Jerusalem, on the eve of the Muslim holy fasting month of Ramadan. AFP
    People sit near the Dome of the Rock at the Aqsa Mosque compound, Islam's third holiest site, in the old city of Jerusalem, on the eve of the Muslim holy fasting month of Ramadan. AFP

MENA

Ramadan in the Middle East 2021 - best pictures

A selection of the best photos from the start of the Islamic holy month across the MENA region

The National

April 13, 2021

  • English
  • Arabic

More on Ramadan 2021 from The National:

Ramadan 2021: 30 gifting ideas for the holy month to suit all budgets

Ramadan in the Gulf 2021: Oman, Saudi Arabia, and UAE welcome holy month - in pictures

UAE announces Ramadan working hours for private sector

Ramadan 2021: holy month to begin in UAE on Tuesday

Ramadan 2021: Dubai's Grand Mufti allows use of zakat donation for 100 Million Meals campaign

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

 

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

PSA DUBAI WORLD SERIES FINALS LINE-UP

Men’s: 
Mohamed El Shorbagy (EGY)
Ali Farag (EGY)
Simon Rosner (GER)
Tarek Momen (EGY)
Miguel Angel Rodriguez (COL)
Gregory Gaultier (FRA)
Karim Abdel Gawad (EGY)
Nick Matthew (ENG)

Women's: 
Nour El Sherbini (EGY)
Raneem El Welily (EGY)
Nour El Tayeb (EGY)
Laura Massaro (ENG)
Joelle King (NZE)
Camille Serme (FRA)
Nouran Gohar (EGY)
Sarah-Jane Perry (ENG)

THE%20STRANGERS'%20CASE
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Brandt%20Andersen%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EOmar%20Sy%2C%20Jason%20Beghe%2C%20Angeliki%20Papoulia%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
PAKISTAN v SRI LANKA

Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore

Tickets are available at www.q-tickets.com

The specs

Engine: 4.0-litre, six-cylinder

Transmission: six-speed manual

Power: 395bhp

Torque: 420Nm

Price: from Dh321,200

On sale: now

The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20mild%20hybrid%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20S%20tronic%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E265hp%20%2F%20195kW%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20370Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh260%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

Ramadan 2026