As the UAE celebrates Eid Al Etihad with a major festival held against the majestic backdrop of Jebel Hafeet in Al Ain – a city steeped in history and home to 5,000-year-old tomb structures marking the dawn of the Bronze Age – the nation reflects on more than five decades of extraordinary progress and innovation.
Guided by forward-looking leadership, the UAE has masterfully woven its ambitions into a profound respect for its rich heritage and enduring traditions. This seamless balance between honouring the past and embracing the future has been the cornerstone of the country’s stability and success.
Eid Al Etihad, or National Day, is a time for joyous cultural celebrations that highlight the pride and identity of the Emirati people. Yet, culture in the UAE extends far beyond annual festivities – it permeates daily life, shaping the collective consciousness and values of the nation. Thanks to the foresight of its leadership, the UAE has established festivals, museums, educational initiatives and institutions that preserve and celebrate its cultural heritage.
Rooted in Bedouin and Islamic traditions, practices such as falconry, pearl diving, poetry, weaving, camel racing, the improvised poetry of Al Taghrooda, Arabic coffee, calligraphy and Al Ayyala are not merely relics of the past but vibrant elements of contemporary life, inspiring the nation as it advances toward its future.
The UAE’s approach to development, in which culture plays a central role, extends naturally to the broader region and the world. The Emirates has positioned itself as a beacon of cultural exchange, showing how reciprocity, dialogue and mutual understanding can strengthen bonds among nations.
Efforts to promote Arabic art, literature, music and traditional practices reflect the UAE’s philosophy of balancing heritage with innovation. By fostering spaces where Arab and international artists, writers, educators and performers can thrive, the Emirates ensures that the narratives and traditions of the Arab world are preserved, celebrated and passed on to future generations. In doing so, the nation acts as both a microcosm of and a catalyst for an Arab cultural renaissance.
The UAE’s cultural initiatives also serve a larger purpose by attracting global attention and acting as a meeting point for the diverse communities residing in and visiting the country. For the region, the UAE is a torchbearer, illuminating the richness and diversity of Arab culture to the world. On an international scale, it functions as a bridge between civilisations, fostering recognition and pride in Arab heritage and identity.
Culture in the UAE extends far beyond annual festivities – it permeates daily life, shaping the collective consciousness and values of the nation
This role as a cultural mediator, connecting East and West, tradition and modernity, is exemplified through the UAE’s world-class cultural and educational institutions. Venues like Louvre Abu Dhabi – a symbol of global co-operation and a testament to the shared narratives of humanity – epitomise this mission. The Abrahamic Family House, with its focus on fostering peace, tolerance and coexistence, further underscores the UAE’s commitment to cross-cultural dialogue. Together, these initiatives make the UAE a fertile ground for cultural exchange, demonstrating how diversity and mutual understanding can lead to resilience and shared progress.
At the heart of the UAE’s national identity lies a unique capacity to embrace and celebrate diversity. This ethos stems from a deeply humanitarian philosophy, rooted in harmony, generosity and respect for all peoples – a philosophy championed by the nation’s leaders and intrinsic to the Emirati character. This inclusivity has practical benefits, underpinning the UAE’s historical trading legacy and supporting its modern multicultural landscape. The result is a society that can be likened to an intricate mosaic, a richly detailed tapestry or a complex melody, where every piece contributes to the greater whole.
This deeply humanitarian Emirati philosophy has informed our approach to diplomacy. Our international relations seek dialogue, the prevention and resolution of conflict, as well as co-operation between nations. We seek to articulate what is humane, and what leads to human well-being. In this context, culture is a coherent and useful tool because cultural exchange not only expresses and reminds us of the heights of human endeavour, it leads to dialogue, mutual understanding, reciprocity and respect. In an often-divided world, culture serves as a reminder of what unites us as humans. Culture connects.
It is no coincidence that culture is central to Emirati identity, development, and diplomacy. The UAE’s rise as a cultural powerhouse is a testament to decades of leadership that has recognised the vital role of culture in shaping a nation’s destiny. Through its celebration of national heritage, the UAE inspires local pride, strengthens community bonds and nurtures future generations. At the same time, its international cultural outreach builds bridges that foster mutual understanding and co-operation on a global scale.
In preserving its heritage while embracing global diversity, the UAE has become a shining example of how culture can unite in an increasingly fragmented world. The Emirates are not only a cultural hub for the Arab world but also a bridge for humanity, demonstrating the transformative power of culture in connecting people and building a brighter future.
Five expert hiking tips
Always check the weather forecast before setting off
Make sure you have plenty of water
Set off early to avoid sudden weather changes in the afternoon
Wear appropriate clothing and footwear
Take your litter home with you
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
Coffee: black death or elixir of life?
It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?
Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.
The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.
The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.
Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver.
The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.
But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.
Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.
It also raises blood pressure, which is largely problematic for people with existing conditions.
So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.
Rory Reynolds
Ballon d’Or shortlists
Men
Sadio Mane (Senegal/Liverpool), Sergio Aguero (Aregentina/Manchester City), Frenkie de Jong (Netherlans/Barcelona), Hugo Lloris (France/Tottenham), Dusan Tadic (Serbia/Ajax), Kylian Mbappe (France/PSG), Trent Alexander-Arnold (England/Liverpool), Donny van de Beek (Netherlands/Ajax), Pierre-Emerick Aubameyang (Gabon/Arsenal), Marc-Andre ter Stegen (Germany/Barcelona), Cristiano Ronaldo (Portugal/Juventus), Alisson (Brazil/Liverpool), Matthijs de Ligt (Netherlands/Juventus), Karim Benzema (France/Real Madrid), Georginio Wijnaldum (Netherlands/Liverpool), Virgil van Dijk (Netherlands/Liverpool), Bernardo Silva (Portugal/Manchester City), Son Heung-min (South Korea/Tottenham), Robert Lewandowski (Poland/Bayern Munich), Roberto Firmino (Brazil/Liverpool), Lionel Messi (Argentina/Barcelona), Riyad Mahrez (Algeria/Manchester City), Kevin De Bruyne (Belgium/Manchester City), Kalidou Koulibaly (Senegal/Napoli), Antoine Griezmann (France/Barcelona), Mohamed Salah (Egypt/Liverpool), Eden Hazard (BEL/Real Madrid), Marquinhos (Brazil/Paris-SG), Raheem Sterling (Eengland/Manchester City), Joao Félix(Portugal/Atletico Madrid)
Women
Sam Kerr (Austria/Chelsea), Ellen White (England/Manchester City), Nilla Fischer (Sweden/Linkopings), Amandine Henry (France/Lyon), Lucy Bronze(England/Lyon), Alex Morgan (USA/Orlando Pride), Vivianne Miedema (Netherlands/Arsenal), Dzsenifer Marozsan (Germany/Lyon), Pernille Harder (Denmark/Wolfsburg), Sarah Bouhaddi (France/Lyon), Megan Rapinoe (USA/Reign FC), Lieke Martens (Netherlands/Barcelona), Sari van Veenendal (Netherlands/Atletico Madrid), Wendie Renard (France/Lyon), Rose Lavelle(USA/Washington Spirit), Marta (Brazil/Orlando Pride), Ada Hegerberg (Norway/Lyon), Kosovare Asllani (Sweden/CD Tacon), Sofia Jakobsson (Sweden/CD Tacon), Tobin Heath (USA/Portland Thorns)
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
NINE WINLESS GAMES
Arsenal 2-2 Crystal Palace (Oct 27, PL)
Liverpool 5-5 Arsenal (Oct 30, EFL)
Arsenal 1-1 Wolves (Nov 02, PL)
Vitoria Guimaraes 1-1 Arsenal (Nov 6, Europa)
Leicester 2-0 Arsenal (Nov 9, PL)
Arsenal 2-2 Southampton (Nov 23, PL)
Arsenal 1-2 Eintracht Frankfurt (Nov 28, Europa)
Norwich 2-2 Arsenal (Dec 01, PL)
Arsenal 1-2 Brighton (Dec 05, PL)
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MATCH INFO
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Namibia beat Oman by 52 runs
UAE beat Namibia by eight wickets
UAE v Oman - abandoned
Oman v Namibia - abandoned
