A three-year-old boy embarked on an unusual tour of Copenhagen airport after clambering on to the baggage conveyor belt and being carried through the inner workings of the system. The toddler, who was standing with his mother at the check-in, managed to climb unnoticed on to the belt along with the family luggage. He went through an X-ray machine before being carried on to an area reserved for unrecognisable objects. As he lacked a readable barcode, he was automatically sent on to the area reserved for manual handling, where he was finally noticed by an airport worker who handed him back to his mother.
The co-leader of Northern Ireland's devolved government stepped down temporarily amid a sex-and-cash scandal surrounding his wife, also a politician. Peter Robinson, who has jointly led the British province's power-sharing government since 2007, was shocked by his wife's affair with a teenager for whom she had organised US$80,000 (Dh294,000) in loans so he could open a coffee shop. Mr Robinson insists he had no involvement in the loans, but stepped down saying he wanted to focus on repairing his relationship with his wife, Iris, who is no longer seeing her 19-year-old boyfriend.
Sarah Palin, a household name in the US since running on John McCain's presidential ticket in 2008, has been recruited by Fox News, known for its right-wing views, as a commentator. The former governor of Alaska will contribute to news broadcasts and present an occasional series involving ordinary "American heroes". It is also seen as an opportunity to keep alive her prospects for running for the presidency in 2012.
Angolan rebels who fired on a bus carrying the Togolese national football team, killing three people including the assistant coach, apologised for what they said was a case of mistaken identity. Rodrigues Mingas, secretary general of the Front for the Liberation of the Enclave of Cabinda (Flec), said his fighters meant to attack security guards accompanying the team on their way to the Cup of African Nations. He offered condolences to the relatives of those killed and injured. Flec has fought for decades for the independence of Cabinda, an Angolan territory sitting wholly inside Congo. Togo withdrew from the tournament after the attack.
Google, the world's biggest internet search engine, threatened to pull out of China because of increasing censorship. Google said it would no longer block searches in the country, and within minutes internet users there were able to call up any listing on Tibet, Tiananmen Square and the Falun Gong sect - all subjects blacklisted as part of an agreement to let Google operate in China three years ago. Google said it lifted the block after discovering that hackers inside China were targeting the e-mail accounts of Chinese human rights dissidents and some 20 Chinese and international companies. China defended its web policy as in accordance its laws.
Abu Dhabi insisted its proposed nuclear power plants would be secure amid concern that the facilities could be a target for terrorists. Earlier this month, Abu Dhabi signed an agreement with a South Korean conglomerate to build four nuclear plants by 2015. The UAE said it planned to adopt the recommendations laid out in a security conference this week, including increasing manpower at the plants and ensuring staff have the technical knowledge to deal with radiation leaks.
An immigrant taxi driver in New York tracked down a passenger who left $21,000 in the back of his cab, but refused any reward. Mukul Asadujjaman, a medical student from Bangladesh, drove 80km to an address where he believed the woman who left the money, an Italian grandmother visiting the US, was staying. Felicia Lertieri, 72, from Pompeii, arrived in New York with six relatives and flagged down his cab on Christmas Eve. She left her purse, containing more than $21,000 of the group's travelling money, jewellery and passports, in the car. Mr Asadujjaman said his mother was his inspiration. "She always said to be honest and work hard."
Britain banned an Islamist group, Islam4UK, which planned to march through Wootton Bassett to protest about Britain's role in Afghanistan. Membership of the group and its affiliates was made punishable by up to 10 years in prison. The law makes the "glorification" of terrorism a crime and was "a tough but necessary power to tackle terrorism", the government said. Islam4UK chose Wootton Bassett because it is close to the military airport where the bodies of soldiers killed in Afghanistan are brought back. Residents hold silent tributes as hearses carrying soldiers' bodies drive through the town. But the ban provoked criticism that the government was stifling dissent.
After four months on the run, during which he taunted police with his Facebook updates, Britain's infamous criminal Craig "Lazie" Lynch, 28, was arrested. Visitors to his website, including police, would have seen updates about how he enjoyed a traditional Christmas lunch on December 25 and watched fireworks with friends on New Year's Eve. Lynch absconded in September from Hollesley Bay open prison, near Woodbridge, Suffolk, where he was serving a seven-year jail term for aggravated burglary. Facebook shut down his page after being contacted by police.
Abu Dhabi entered the world of mixed martial arts when Flash Entertainment confirmed it had bought a 10 per cent stake in the Las Vegas firm that owns the Ultimate Fighting Championship. The UAE's first event, UFC 112, will be staged on April 10. It is expected the contest will be held outdoors and at night. Early contenders as venue for the event, according to a source close to the negotiations, are the Emirates Palace hotel and Yas Marina Circuit.
A report found that rising sea levels caused by climate change could swallow about six per cent of the UAE's populated and developed coastline by the end of the century. A rise of one metre, the most modest scenario presented as not "unlikely" in the government-sponsored report, would put 1,155 square kilometres of the country's coast under water by 2050; while nine metres - the most dire - would see almost all of the capital and much of Dubai submerged. The news came just as Abu Dhabi prepared to host the World Future Energy Summit.
* The National
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Skewed figures
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
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More on Quran memorisation:
Hurricanes 31-31 Lions
Wellington Hurricanes:
Tries: Gibbins, Laumape, Goosen, Fifita tries, Barrett
Conversions: Barrett (4)
Penalties: Barrett
British & Irish Lions:
Tries: Seymour (2), North
Conversions: Biggar (2)
Penalties: Biggar (4)
TOUCH RULES
Touch is derived from rugby league. Teams consist of up to 14 players with a maximum of six on the field at any time.
Teams can make as many substitutions as they want during the 40 minute matches.
Similar to rugby league, the attacking team has six attempts - or touches - before possession changes over.
A touch is any contact between the player with the ball and a defender, and must be with minimum force.
After a touch the player performs a “roll-ball” - similar to the play-the-ball in league - stepping over or rolling the ball between the feet.
At the roll-ball, the defenders have to retreat a minimum of five metres.
A touchdown is scored when an attacking player places the ball on or over the score-line.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
How to join and use Abu Dhabi’s public libraries
• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.
• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.
• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.
• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.
• For more information visit the library network's website.
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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The five pillars of Islam
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
