The first summer Olympic Games to be held in 100 years in the French capital are finally under way.
In Paris, the weeks leading up to the grand event were filled with one too many hurdles that prevented momentum from building fully: from anti-Olympics protests by locals to arsonists attacking France's train network and the major political shake-up in the country earlier this month, in which a left-wing coalition defeated the far right in a surprise parliamentary election that resulted in a stalemate. But with the grand opening ceremony of the Paris 2024 Olympics completed smoothly, despite the rain and concerns about some of the elements portrayed in it, distractions have subsided. The focus, as it should be, until August 11, is now on the athletes, the spirit of the games and the actual sporting competition.
These are the first Olympics since the Covid-19 pandemic. The previous Olympics, held in Tokyo in 2021 after being postponed by a year, took place when the world was still in the midst of lockdowns and social distancing. Participants had to compete in unfamiliar, isolated ways with stringent rules, mask mandates and constant, routine nasal swab tests.
For Olympians this year to be able to return to more "normal" times, in which they can move freely and have an audience, a crowd of spectators cheering them on, is a vast improvement, a dream experience for which athletes train hard their entire lives, and one that is truly unrivalled.
From the UAE, 14 athletes representing the Emirates in equestrian, swimming, cycling, judo and athletics, carry the dreams of a nation and represent excellence in sports. Other nations, like Saudi Arabia, have a number of firsts in this tournament.
And yet, despite a pandemic-free reality, this is a period of a different kind of darkness. The unspeakable horrors taking place in the region are the backdrop of games this time around. A much-needed ceasefire in Gaza is still a long way off, despite French calls for a ceasefire and a time of peace during the Olympics.
There are several Arab athletes competing despite strife and conflict in their home countries
And for several participating Olympians, war is a reality that they cannot simply shake off. Their determination to compete and excel – and thus their mere presence on an arena as prestigious as the Olympics – is a testament to their mental strength and courage. The eight athletes in the Palestinian contingent should be lauded. Many of them have spoken about raising awareness of the devastating effect of the war.
Palestinian swimmer Yazan Al Bawwab told The National: “For me it’s not about the medals, it’s about reaching the most people about the Palestinian cause – I don’t care about medals. If a medal gets me more awareness, that’s what I care about. But for me, sport is a tool for peace."
There are several other Arab athletes from the region competing in the Olympics, many in the face of strife and conflict in their home countries. Hady Habib, despite a 6-3, 6-1 loss to Wimbledon men's champion Carlos Alcaraz in the first round, deserves applause for boosting Lebanese tennis and inspiring youngsters in a country that has been at the brink of war with neighbouring Israel. Habib is one of 10 Lebanese athletes competing at the Olympics.
There are many more Arab athletes waiting in the wings to compete and possibly take their place in the history books. Whether it is Egypt's volleyball star Doaa Elghobashy, or Tunisia's Fares Ferjani who has already claimed the distinction of a silver medal – the first for the Arab world at this games – the next two weeks promise a triumph of the human spirit. As much as that enthrals sports fans and spectators, for millions of people in troubled nations rooting for their athletes to show the world what they can achieve, the Olympic Games are an especially significant beacon of hope.
The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Dubai Bling season three
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
SM Town Live is on Friday, April 6 at Autism Rocks Arena, Dubai. Tickets are Dh375 at www.platinumlist.net
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MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
RESULTS
5pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Turf) 2,200m
Winner: M'A Yaromoon, Jesus Rosales (jockey), Khalifa Al Neydai (trainer)
5.30pm: Khor Al Baghal – Conditions (PA) Dh80,000 (T) 1,600m
Winner: No Riesgo Al Maury, Antonio Fresu, Ibrahim Al Hadhrami
6pm: Khor Faridah – Handicap (PA) Dh80,000 (T) 1,600m
Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi
6.30pm: Abu Dhabi Fillies Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: Mahmouda, Pat Cosgrave, Abdallah Al Hammadi
7pm: Abu Dhabi Colts Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: AS Jezan, George Buckell, Ahmed Al Mehairbi
7.30pm: Khor Laffam – Handicap (TB) Dh80,000 (T) 2,200m
Winner: Dolman, Antonio Fresu, Bhupath Seemar
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Racecard
5.25pm: Etihad Museum – Maiden (TB) Dh82,500 (Turf) 1,200m
6pm: Al Shindaga Museum – Handicap (TB) Dh87,500 (Dirt) 1,200m
6.35pm: Poet Al Oqaili – Handicap (TB) Dh95,000 (T) 1,400m
7.10pm: Majlis Ghurfat Al Sheif – Handicap (TB) Dh87,500 (D) 1,600m
7.45pm: Hatta – Handicap (TB) Dh95,000 (T) 1,400m
8.20pm: Al Fahidi – Rated Conditions (TB) Dh87,500 (D) 2,200m
8.55pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m
9.30pm: Coins Museum – Rated Conditions (TB) Dh95,000 (D) 1,600m
10.05pm: Al Quoz Creative – Handicap (TB) Dh95,000 (T) 1,000m
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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 schedule
December 5 - 23: Shooting competition, Al Dhafra Shooting Club
December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq
December 11 - 20: Dates competition, from 4pm
December 12 - 20: Sour milk competition
December 13: Falcon beauty competition
December 14 and 20: Saluki races
December 15: Arabian horse races, from 4pm
December 16 - 19: Falconry competition
December 18: Camel milk competition, from 7.30 - 9.30 am
December 20 and 21: Sheep beauty competition, from 10am
December 22: The best herd of 30 camels