"Good evening, and welcome to Delhi, where you join us for the closing ceremony of the 2010 Commonwealth Games. A warm and muggy night for it, Jim..."
"Well, it's certainly warm and muggy in this commentary box, Ken, but that's the downside of allowing a family of kingfishers to nest in the air conditioning unit."
"Magnificent creatures, Jim. Very colourful, just like the outfits worn by the hundreds of local schoolchildren who have been invited to the stadium tonight."
"Actually Ken, I believe they are young construction workers. If you look closely, those colourful outfits are actually hi-visibility vests. And they are laying concrete.
"And a magnificent job they have done, Jim. Yes, there were a few concerns over health and safety issues, but every large-scale project has teething troubles, right?"
"Teething troubles is the word, Ken."
"Yes, how is that wound healing, Jim? We've seen some strange sights from this commentary box, but never, until last week, a wild dog. A fierce competitor indeed."
"They think he may have been agitated by the kingfishers, Ken."
"Thank goodness the Canadian women's archery team was passing at the time." "Actually, Ken, they weren't passing. They had set up a makeshift camp in the neighbouring commentary box after their accommodation was flooded."
"Sounds like that monsoon cloud had a silver lining for you, Jim."
"Yes, Ken." "No actual silver for the Canadians, though, who leave with a disappointing medal haul despite an impressive display in the pole vault. Clearing six metres like that would normally guarantee a place on the podium, Jim."
"That's true Ken, but the young Canadian was not competing at the time. He was just trying to get into his second-storey apartment after the stairs collapsed."
"An impressive feat all the same, Jim, particularly when you consider that he was carrying luggage. But let's not dwell on the low points of these Games. Tell me your favourite high point."
"Well, I did enjoy the view from that bridge they had until halfway through the first week."
"Perhaps the view was the problem, Jim. With so many people stopping to take photographs, you cannot expect a bridge to stay up. But what about the sport? Did you like the squash?
"Yes, the squash was very impressive. Fitting 14 South African weightlifters into a one-bedroomed flat like that."
"What about the shooting?" "No, that wasn't a problem, Ken. The security services did an excellent job."
"Surely you liked the rowing, Jim?"
"It was fun, Ken, but I usually prefer to walk from the car park to the stadium."
"Well, you be a cynic if you like, Jim, but for me the Games were tremendous. As I look down on the smiling faces of those Indian athletes, their pockets bulging with gold medals, and hear those amazing fireworks outside, my heart skips a beat."
"Actually, Ken, those smiling Indian gentlemen are not athletes but corrupt politicians and greedy contractors, and their pockets are bulging with gold, not gold medals.
"And I'm not entirely sure those explosions outside are fireworks. We'd better get moving."
"A wise move, Jim. Is there a basement we can hide in?"
"Yes, but we'll need to be careful. That family of red pandas have just had cubs, so the mother will be quite protective, Ken."
"Marvellous creatures, Jim."
Will Batchelor is a writer, broadcaster and self-confessed cynical sports fan.
sports@thenational.ae
Turkish Ladies
Various artists, Sony Music Turkey
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
More on Quran memorisation:
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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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COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
Read more from Aya Iskandarani
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
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Engine: naturally aspirated 6.5-liter V12
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