Many happy returns 2009


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Eid means return. It is a season of celebration that returns the same time every year. We celebrate the gift of faith, the security and warmth of family, the bounty and undeserved generosity of God in general. Its our thanksgiving day. It is also a time for review. To audit our progress in the life of faith within the gaze of Allah. To assess our bearings and check our compass direction. Are we on target? Are we keeping the faith and remaining faithful to our purposes? Where need be, we recalibrate, re-energise and step up the momentum in positive, constructive and purposeful trajectories.

The Prophet Mohammed mentioned that there would always be a group that remains true and unswerved by the obstacles in the path of life. He praised them as the "strangers" when he said this way of ours began as a stranger in the world and will return at the end of time just as it began; unrecognisable, even to its own people. "So joy to the strangers," he said. The stranger here is someone who is not diverted from right action by ethnic or national affiliations. He or she is unashamed to stand out, to choose a direction other than that of the herd. Intelligent enough to identify what is loyal to faith and in the best interest of human society; and courageous enough to stand by it, even when others may be silent.

The stranger - praised by the Prophet - is organic, holistic and grounded in the natural earth of timeless principles that have maintained equilibrium in the human body mind and soul. Fairness and justice are the state of affairs attained when all systems are in balance and equilibrium. In this lies the mission of the stranger: as impartial observer he is counsellor and well-wisher to all parties. In the timelessness of his logic and fairness of his judgement, he is familiar to every man.

This stranger in the world has two callings vis-à-vis his neighbour in humanity. He is a healer and a teacher. This is the relationship of the Muslim to the world. Healing is to bring balance to the systems of a body when they have fallen towards the displacement of entropy. That ever-present chaos that waits to pounce upon the un-vigilant. Where there is a rupture or a fracture, the healer brings about closure, repair and rectification of wounds.

The Quran is an eternal guide for the Muslim. From it he imbibes wisdom and insight, as well as universal principles for wholesome action. The Quran speaks of itself as containing a healing for all things. The example for the Muslim is the Prophet Mohammed, who was described by his wife as the Quran walking. He was a physician of hearts and always sought to bring well-being to the rifts that transpire between human relationships.

In his capacity as teacher, he seeks to illuminate hearts and minds. The condition for this is to be oneself a person of illumination and learning, a person of consciousness and conscientiousness. This is achieved through mentoring and keeping the company of masters. Illumination is an organic process that involves book learning and lecturing but is not limited to it. It is experiential, it expands beyond the classroom, and is a sagacity built on applied experience. The Quran continually returns to a theme of movement from darkness to light.

On this Eid holiday we revisit the identity and calling of the Muslim. He is not a follower but a leader, always looking towards the best interest of his neighbours and family, reminding all to pursue positive and sustainable directions. He is a catalyst to bring people together and reminds them to keep their eyes on the prize of the big picture. Jihad Hashim Brown is director of research at the Tabah Foundation. He delivers the Friday sermon at the Maryam bint Sultan Mosque in Abu Dhabi

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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 

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

In numbers

1,000 tonnes of waste collected daily:

  • 800 tonnes converted into alternative fuel
  • 150 tonnes to landfill
  • 50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

 

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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FIXTURES

December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm

December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm

December 30
3rd/4th place play-off, 5pm
Final, 7pm

Company profile

Date started: January, 2014

Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)