Declan McVeigh is a staff opinion writer at The National
November 03, 2020
In the opening scene of the harrowing 2015 Second World War drama Land of Mine, Roland Moller plays Sgt Carl Rasmussen, a Danish soldier returning to his newly liberated country in May 1945.
Wearing the uniform of Britain’s Parachute Regiment, Rasmussen is driving past a line of bedraggled Wehrmacht troops who are trudging their way home after the collapse of the Nazis’ five-year occupation.
Something one of the soldiers has tucked under his arm catches Rasmussen’s eye, and the burly commando brings his jeep to a sudden stop. Striding over to the young man, Rasmussen can now see clearly what the German is carrying: a pilfered Danish flag.
Already seething with pent-up rage, Rasmussen lets loose, battering the solider to the ground and snatching the flag back. “This is not yours!” he yells in German. To the rest of the retreating troops he shouts: “This is my land! Understood? Get out!”
It is difficult to think of a more visceral depiction of the power of flags and emblems. Although some say that flags are merely coloured fabric – like NFL player Colin Kaepernick who said in 2016: "I am not going to value a piece of cloth over people's lives" – these emblems are alive with political and cultural voltage.
In the UAE, which celebrates Flag Day this week, the colours designed in 1971 by 19-year-old Abdullah Mohammad Al Maainah were first flown at Union House in Dubai and Mushrif Palace in Abu Dhabi on December 2 that year – the day of unification.
The UAE flag, with its pan-Arab colours, is an important symbol of statehood and played an important part in forging a strong Emirati identity. The flag is universally accepted by Emiratis as their emblem and it can be said that the UAE flag, for want of a better word, works.
This is not always the case. In 2004, Iraqis furiously rejected a new national flag that was intended to underline the break with the Saddam Hussein era.
The new flag – designed in London by the renowned Iraqi architect Rifat Chadirji – ditched the pan-Arab colours of the country’s previous flags in favour of a blue crescent and two blue lines on a white background.
For many Iraqis, the new flag was that of the occupying forces and, in a fatal blow to the flag’s chances of success, was unnervingly close in appearance to that of Israel’s. After protests, the new flag was quietly folded up and put away.
New Zealand voters chose to keep the current design of their national flag, right, instead of adopting the new design with a silver fern, in a referendum that ended on March 24, 2016. Reuters
Obsolete flags can retain their power, too. In Germany, for example, the illegal display of the swastika comes with a three-year jail sentence.
But even an uncontroversial flag that works can raise strong feelings. New Zealanders spent 16 months and nearly $17.5 million in designing a series of alternatives to its existing flag only for the electorate to keep the original Southern Cross design in a 2016 referendum.
That flags are more than just pieces of coloured cloth is even borne about by those who destroy them. Rows over flag burning as free speech in the US have rumbled through the American judicial system for years. Many countries punish those who insult their flag, or other national symbols, with a fine or jail time.
Not quite so in Iran, where a canny company that makes US, British and Israeli flags for protesters to burn reported in January that business was booming, with its workers producing about 2,000 conveniently combustible symbols of imperialism a month during peak demand.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, greets a crowd of young people on Flag Day on November 3, 2019. Courtesy Wam
Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Cooperation, attended the Flag Day celebrations at the ministry on November 3, 2019. Wam
Ras Al Khaimah ruler Sheikh Saud bin Saqr Al Qasimi raises flag in Al Qawasim Corniche. Wam
In a flag raising ceremony on the Umm Shaif platform, Dr. Sultan Al Jaber, Minister of State and CEO of ADNOC, hoisted the UAE flag in the presence of ADNOC employees. Wam
Sheikh Ahmed bin Saeed Al Maktoum (C), chairman and chief executive of Emirates Airline and Group, raises the UAE flag in front of Dubai International Airport. EPA
The UAE Flag flies proudly in the winter sunlight in Sharjah. Antonie Robertson/The National
Members from Dubai Police take part in a parade in front of Dubai International Airport during UAE Flag Day in Dubai. EPA
A child wears a T-shirt printed with an UAE sign at Kite beach which is decorated by UAE flag in Dubai. EPA
There was a sea of red, white, black and green on Flag Day. Wam
The ‘Flag Garden’ features 4,500 UAE flags arranged to create portraits of Sheikh Mohammed bin Rashid and Sheikh Mohamed bin Zayed. Wam
Sheikh Theyab bin Mohamed bin Zayed, Abu Dhabi Executive Council member and Chairman of the Abu Dhabi Crown Prince Court, stands for a photograph with CPC staff members during Flag Day celebrations, at Crown Prince Court. Hamad Al Kaabi / Ministry of Presidential Affairs
In keeping with this rather prosaic use of flags, there is their workaday role in the media. In the 90s a journalism tutor in Northern Ireland cheerfully told me about his so-called flag bag: a satchel of various, pristine emblems he would take with him when summoned by one paramilitary faction or another to photograph a statement or show of strength.
But, what actually makes a flag work? US librarian and vexillologist Steven Knowlton cast his expert eye over the UAE's flag for The National.
“The UAE's flag consists entirely of blocks of primary colours,” he said. “It is easy to make, even by amateurs at sewing, and to draw. This simplicity also makes it inexpensive if ordered from a manufacturer.
“Although UAE uses four colours, they are all colours commonly found in standard fabrics, and they contrast well when seen at a distance, which makes them easily visible against a clear blue sky or a cloudy sky.”
And although the UAE shares its colours with other countries in the Middle East, Mr Knowlton says the flag’s design helps to make it unique.
“The colour set of UAE's flag relates clearly to other Arab nations, such as Jordan, Sudan, Palestine, Iraq, Syria, Libya and Kuwait. But the distinctive use of only rectangular shapes helps it stand out against the other flags, which rely on triangles or horizontal stripes.”
When a teenage Abdullah Mohammad Al Maainah – who went on to become an Emirati diplomat – entered Aletihad newspaper's flag competition in 1971, little did he know the impact his red, black, green and white banner would have.
His winning flag will be ubiquitous this week, but as with so much this year, 2020's Flag Day will be one like no other. From being displayed to deliver stay-home messages or to encourage unity among the 200 nationalities who live and work here, the UAE's flag remains part of the fabric of this country.
Declan McVeigh is a sub-editor for The National
Results
2pm: Maiden (TB) Dh60,000 (Dirt) 1,200m, Winner: Mouheeb, Tom Marquand (jockey), Nicholas Bachalard (trainer)
2.30pm: Handicap (TB) Dh68,000 (D) 1,200m, Winner: Honourable Justice, Royston Ffrench, Salem bin Ghadayer
3pm: Handicap (TB) Dh84,000 (D) 1,200m, Winner: Dahawi, Antonio Fresu, Musabah Al Muhairi
3.30pm: Conditions (TB) Dh100,000 (D) 1,200m, Winner: Dark Silver, Fernando Jara, Ahmad bin Harmash
4pm: Maiden (TB) Dh60,000 (D) 1,600m, Winner: Dark Of Night. Antonio Fresu, Al Muhairi.
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
UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
Co-operation on security initiatives and procurement of defence products
Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
Cutting red tape on import and export of food
Key recommendations
Fewer criminals put behind bars and more to serve sentences in the community, with short sentences scrapped and many inmates released earlier.
Greater use of curfews and exclusion zones to deliver tougher supervision than ever on criminals.
Explore wider powers for judges to punish offenders by blocking them from attending football matches, banning them from driving or travelling abroad through an expansion of ‘ancillary orders’.
More Intensive Supervision Courts to tackle the root causes of crime such as alcohol and drug abuse – forcing repeat offenders to take part in tough treatment programmes or face prison.
Benefits of first-time home buyers' scheme
Priority access to new homes from participating developers
Discounts on sales price of off-plan units
Flexible payment plans from developers
Mortgages with better interest rates, faster approval times and reduced fees
DLD registration fee can be paid through banks or credit cards at zero interest rates
How to apply for a drone permit
Individuals must register on UAE Drone app or website using their UAE Pass
Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
Upload the training certificate from a centre accredited by the GCAA
Submit their request
What are the regulations?
Fly it within visual line of sight
Never over populated areas
Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
Users must avoid flying over restricted areas listed on the UAE Drone app
Only fly the drone during the day, and never at night
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
If you go...
Flying
There is no simple way to get to Punta Arenas from the UAE, with flights from Dubai and Abu Dhabi requiring at least two connections to reach this part of Patagonia. Flights start from about Dh6,250.
Touring
Chile Nativo offers the amended Los Dientes trek with expert guides and porters who are met in Puerto Williams on Isla Navarino. The trip starts and ends in Punta Arenas and lasts for six days in total. Prices start from Dh8,795.
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
Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
* Nada El Sawy
THE SPECS
Aston Martin Rapide AMR
Engine: 6.0-litre V12
Transmission: Touchtronic III eight-speed automatic
Power: 595bhp
Torque: 630Nm
Price: Dh999,563
Children who witnessed blood bath want to help others
Aged just 11, Khulood Al Najjar’s daughter, Nora, bravely attempted to fight off Philip Spence. Her finger was injured when she put her hand in between the claw hammer and her mother’s head.
As a vital witness, she was forced to relive the ordeal by police who needed to identify the attacker and ensure he was found guilty.
Now aged 16, Nora has decided she wants to dedicate her career to helping other victims of crime.
“It was very horrible for her. She saw her mum, dying, just next to her eyes. But now she just wants to go forward,” said Khulood, speaking about how her eldest daughter was dealing with the trauma of the incident five years ago. “She is saying, 'mama, I want to be a lawyer, I want to help people achieve justice'.”
Khulood’s youngest daughter, Fatima, was seven at the time of the attack and attempted to help paramedics responding to the incident.
“Now she wants to be a maxillofacial doctor,” Khulood said. “She said to me ‘it is because a maxillofacial doctor returned your face, mama’. Now she wants to help people see themselves in the mirror again.”
Khulood’s son, Saeed, was nine in 2014 and slept through the attack. While he did not witness the trauma, this made it more difficult for him to understand what had happened. He has ambitions to become an engineer.
