North Korean leader Kim Jong-un and US President Donald Trump met in Singapore last year. KCNA / EPA
North Korean leader Kim Jong-un and US President Donald Trump met in Singapore last year. KCNA / EPA
North Korean leader Kim Jong-un and US President Donald Trump met in Singapore last year. KCNA / EPA
North Korean leader Kim Jong-un and US President Donald Trump met in Singapore last year. KCNA / EPA

Kim and Trump are moulded from the same human clay


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I write in reference to Rashmee Roshan Lall's opinion piece A second Trump-Kim summit will only be worthwhile if it produces more than a Kodak moment (January 23):  Anything is possible between President Donald Trump and North Korean dictator Kim Jong-un, as  both men appear to be moulded from the same human clay. Emotional egoism along with a one-track policy mind are the qualities they share. So while that is a scary combination, we should be cautiously optimistic.

Name withheld by request

Poor sleep has real physical and psychological effects

I refer to your article Why brains are top of the agenda at Davos this year (January 23). A bad sleep pattern weakens the ability of the part of the brain that handles reasoning, known as the prefrontal cortex, to control the emotional part, the amygdale. This leads to the abnormal processing of emotions. Good sleep is essential; when the brain is deprived of sleep, it is difficult for us to concentrate and form new memories. When we stay awake till late night or significantly cut sleep, the body does not release the hormones necessary to regulate growth and appetite, and instead of positive hormones our body produces an excess of stress chemicals. Unhealthy sleep patterns and sleep deprivation are therefore predictors of weight gain in adults and children. These changes result in increased risks for obesity, diabetes, hypertension and heart attacks.

Bad sleep pattern can also have a profound impact on normal thinking abilities in healthy individuals, resulting in reduced tendency to think positively, bad moods, a decreased enthusiasm to solve problems, a greater tendency towards superstitious, illogical thinking, intolerance and less empathy towards others and poor impulse control. The people with unusual or unhealthy sleep patterns are more likely to report increased feelings of worthlessness, inadequacy, powerlessness and poor job performance, as well as more conflict with co-workers, and ultimately a reduced quality of life. Finally, individuals with disturbed sleep pattern score higher on clinical scales measuring depression, anxiety, and paranoia.

Dr Faisal Khan, Saudi Arabia

Finally WhatsApp is tackling deadly Indian fake news

I write in reference to your article WhatsApp limits message forwarding to curb rumour spreading (January 22). This was an interesting piece and good to read. After so many lynchings and mob killing across India due to rumours and fake news spread on WhatsApp, the messaging service has now restricted its users from forwarding messages to less than 20 individuals. The mass forwarding of messages was how the fake news so quickly spread and this measure is an important one. I hope that many causalities caused by the spread of misinformation by people new to the technology can now be curtailed. This is a good move from WhatsApp.

K Ragavan, Bengaluru

The specs

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 760Nm

Price: Dh898,000

On sale: now

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Abu Dhabi card

5pm: Handicap (TB) Dh100,000 2,400m

5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m

6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m

6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m

7pm: Handicap (PA) Dh85,000 1,600m

7.30pm: Maiden (PA) Dh80,000 1,600m

The National selections:

5pm: Valcartier

5.30pm: AF Taraha

6pm: Dhafra

6.30pm: Maqam

7pm: AF Mekhbat

7.30pm: Ezz Al Rawasi  

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

The%20specs
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Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I