Sheikh Khalifa bin Zayed was laid to rest on Friday night following nationwide prayers.
Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, led senior leaders in prayer at a cemetery in Al Bateen.
A military honour guard in dress uniform carried the president's body before it was handed to his family for burial.
Sheikh Mohamed and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carried Sheikh Khalifa's body to his rest.
Images showed dozens of ruling family members and senior officials in prayer by the graveside.
Worshippers in mosques nationwide paid their respects to Sheikh Khalifa, who died at age 73.
At Sheikh Zayed Grand Mosque, the country's largest, thousands turned out.
On Saturday, Sheikh Mohamed bin Zayed will receive condolences from the rulers of the Emirates and senior officials at Mushrif Palace.
Earlier, a three-day period of mourning was announced. Government offices will close and public and private sector workers will return to work on Tuesday. Schools will remain closed until Tuesday.
Flags fly at half-staff across UAE: in pictures
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The UAE flag flies at half-mast in Abu Dhabi, following the death of President Sheikh Khalifa. AFP -

President Sheikh Khalifa died on May 13. He was 73. EPA -

Forty days of official mourning have been announced. EPA -

People pass by the UAE national flag, flying at half-staff, following the announcement of President Sheikh Khalifa's death. AP Photo -

The UAE national flag flies at half-staff in Dubai. AP Photo -

The UAE flag flies at half-staff in Abu Dhabi, following the death of the President, Sheikh Khalifa. Victor Besa / The National -

The national flag flies at half-staff at Union House, Dubai – where the declaration establishing the UAE was made – after the death of the President, Sheikh Khalifa. Pawan Singh / The National -

Flags at half-staff outside the ADNOC offices at the Corniche, Abu Dhabi, as the UAE mourns the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National -

The UAE flag flies at half-staff, with the Abu Dhabi skyline in the background, after the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National -

As the country mourns the death of President Sheikh Khalifa, the UAE flag flies at half-staff outside Union House in Dubai. This is where the country's flag was hoisted for the first time in 1971. Pawan Singh / The National -

The UAE will enter 40 days of mourning with flags at half-staff, and government ministries and federal, local and private sector entities closing for three days. Khushnum Bhandari / The National -

Flags fly at half-staff at the entrance to the Presidential Palace of Qasr Al Watan in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National -

Flags fly at half-staff at Emirates Palace along the Corniche in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
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
PAST 10 BRITISH GRAND PRIX WINNERS
2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)
The rules on fostering in the UAE
A foster couple or family must:
- be Muslim, Emirati and be residing in the UAE
- not be younger than 25 years old
- not have been convicted of offences or crimes involving moral turpitude
- be free of infectious diseases or psychological and mental disorders
- have the ability to support its members and the foster child financially
- undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
- A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Drishyam 2
Directed by: Jeethu Joseph
Starring: Mohanlal, Meena, Ansiba, Murali Gopy
Rating: 4 stars
COMPANY%20PROFILE
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying












