• Parents see off their children off to classes for the first time since March in August 2020. Chris Whiteoak / The National
    Parents see off their children off to classes for the first time since March in August 2020. Chris Whiteoak / The National
  • Naividh Pillai, aged 3, looks a little bewildered as he arrives for his first day at Gems Wellington Academy with sister Alaikha and parents Meera and Deepesh. Antonie Robertson / The National
    Naividh Pillai, aged 3, looks a little bewildered as he arrives for his first day at Gems Wellington Academy with sister Alaikha and parents Meera and Deepesh. Antonie Robertson / The National
  • Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson/The National
    Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson/The National
  • Gems Wellington Academy in Al Khail opens for the start of the school year. Thermal monitors at the entrance scan people for signs of fever or high temperature. Antonie Robertson/The National
    Gems Wellington Academy in Al Khail opens for the start of the school year. Thermal monitors at the entrance scan people for signs of fever or high temperature. Antonie Robertson/The National
  • Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson / The National
    Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson / The National
  • A pupil wearing a colourful face shield arrives at Horizon International School in Dubai on Sunday. Chris Whiteoak / The National
    A pupil wearing a colourful face shield arrives at Horizon International School in Dubai on Sunday. Chris Whiteoak / The National
  • A mother helps her son sanitise his hands as he arrives at Horizon school. Chris Whiteoak / The National
    A mother helps her son sanitise his hands as he arrives at Horizon school. Chris Whiteoak / The National
  • Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
    Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
  • Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
    Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
  • A pupil gets her temperature checked at the entrance of Al Mizhar American Academy. Shruti Jain for The National
    A pupil gets her temperature checked at the entrance of Al Mizhar American Academy. Shruti Jain for The National
  • Pupils return to Al Mizhar American Academy in Dubai. Shruti Jain for The National
    Pupils return to Al Mizhar American Academy in Dubai. Shruti Jain for The National
  • A staff member assists a pupil as Al Mizhar American Academy. Shruti Jain for The National
    A staff member assists a pupil as Al Mizhar American Academy. Shruti Jain for The National
  • Tarryn Patel, a homeroom teacher from South Africa, attends to her grade 1 pupil at Al Mizhar American Academy. Shruti Jain for The National
    Tarryn Patel, a homeroom teacher from South Africa, attends to her grade 1 pupil at Al Mizhar American Academy. Shruti Jain for The National
  • Pupils are spaced apart at the cafetaria at Al Mizhar American Academy. Shruti Jain for The National
    Pupils are spaced apart at the cafetaria at Al Mizhar American Academy. Shruti Jain for The National

UAE sets out plan for public school pupils' return to classrooms


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A plan for the safe return of public school pupils to classrooms across the UAE was set out by the Ministry of Education on Sunday.

The ministry said some pupils would resume in-person classes from January 17 – the beginning of the third week of second term – after two weeks of distance learning.

Pupils in grades nine to 12, known as cycle 3, will return to classrooms next week but schools will have their capacity limits capped to 50 per cent, to prevent crowding and ensure physical distancing.

The ministry said it would carry out weekly reviews at all public schools in the country to monitor and evaluate safety levels and “make an appropriate decision for the duration of the academic year”.

The return to classrooms will be carried out according to local health and safety regulations, including Covid-19 testing, use of Al Hosn app, physical distancing and all other measures mentioned in the Safe Return Protocols guide issued to schools.

The Ministry called on heads of schools to ensure their full commitment to these measures.

Last month, the ministry announced that government schools pupils would continue learning online for the first two weeks of term until further notice.

As part of the decision, only half of teachers and administrative staff have been at school while the rest worked from home.

The ministry said it would be up to each school to draw up its operation plans and schedules for pupils when in-person classes resume.

Private schools in Abu Dhabi followed suit, announcing a continuation of distance learning after pupils were set for a full return to classrooms.

Abu Dhabi Emergency, Crisis and Disasters Committee, in co-ordination with Abu Dhabi Department of Education and Knowledge, said lessons would be online for the first two weeks to protect teachers and other school staff as well as pupils.

Meanwhile, private schools in Dubai are open as usual, regulators said, with parents given the choice to continue distance learning or send their children in for face-to-face classes.

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THE BIO: Martin Van Almsick

Hometown: Cologne, Germany

Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)

Favourite dessert: Umm Ali with dark camel milk chocolate flakes

Favourite hobby: Football

Breakfast routine: a tall glass of camel milk

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

Factfile on Garbine Muguruza:

Name: Garbine Muguruza (ESP)

World ranking: 15 (will rise to 5 on Monday)

Date of birth: October 8, 1993

Place of birth: Caracas, Venezuela

Place of residence: Geneva, Switzerland

Height: 6ft (1.82m)

Career singles titles: 4

Grand Slam titles: 2 (French Open 2016, Wimbledon 2017)

Career prize money: $13,928,719

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

The specs

Engine: Dual 180kW and 300kW front and rear motors

Power: 480kW

Torque: 850Nm

Transmission: Single-speed automatic

Price: From Dh359,900 ($98,000)

On sale: Now

The bio:

Favourite holiday destination: I really enjoyed Sri Lanka and Vietnam but my dream destination is the Maldives.

Favourite food: My mum’s Chinese cooking.

Favourite film: Robocop, followed by The Terminator.

Hobbies: Off-roading, scuba diving, playing squash and going to the gym.

 

EMILY%20IN%20PARIS%3A%20SEASON%203
%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
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

JAPAN SQUAD

Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

'Dark Waters'

Directed by: Todd Haynes

Starring: Mark Ruffalo, Anne Hathaway, William Jackson Harper 

Rating: ****