The Orient Queen cruise ship capsized at her berth in Beirut following Lebanon's deadly explosion on Tuesday.
One of the ship's crew members was killed in the blast and another is reported missing.
Several other crew members are in hospitals across the city, said the ship's operator Abou Merhi Cruises, who called the incident a tragedy.
The 120-metre long vessel capsized overnight in Beirut. Tuesday's explosion caused damage to the berth that led to the ship taking on too much water.
Extensive damage was also reported at the head office of Abou Merhi Cruises, in the Awwal Bliss area of Beirut.
The Orient Queen had capacity for up to 300 passengers. At the time of the blast, no travellers were on board because summer cruising operations had been cancelled due to the coroanivurs pandemic.
The five-star cruise liner typically sails from Beirut Port to five destinations in Europe and Asia during summer. Had normal operations been in place, it’s likely that the cruise liner would have been at sea at the time of the explosion.
“It’s a sad, sad day for all of us,” said the cruise operator on social media. “Abou Merhi Cruises has lost a precious soul in the tragedy that took place at the port of Beirut. Heilemariam Reta (Hailey) from Ethiopia.”
"Our prayers and thoughts are with the family of Mustafa Airout from Syria who was at the port and is still missing," continued the post.
A representative of the cruise operator said Mr Airout had last been seen "very close to the explosion".
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A woman stands inside a damaged restaurant. AP Photo -

People and employees attend a mass over the victims who were killed in the blast, at the Al-Roum hospital at Ashrafieh area in Beirut. EPA -

Workers are pictured at the devastated site of the explosion at the port of Beirut. EPA -

A man sleeps near a damaged car near the site of Tuesday's blast in Beirut's port area. REUTERS -

Workers line at the devastated site of the explosion at the port of Beirut. EPA -

French President Emmanuel Macron visits the devastated site of the explosion at the port of Beirut. EPA -

People and employees attend a mass over the victims who were killed in the blast, at the Al-Roum hospital at Ashrafieh area in Beirut. EPA -

A view of the port of Beirut on January 25, 2020, left, and on August 5, 2020, a day after the explosion. AFP -

Bride Israa Seblani poses for a picture in the same place where she was taking her wedding photos at the moment of the explosion. Reuters -

People stand with their belongings as they leave their damaged homes. Reuters -

A Lebanese man shows injuries on his back after the massive explosion in Beirut. EPA -

Men are seen sitting inside a damaged home, following Tuesday's blast in Beirut's port area. Reuters -

A pedestrian takes photos of a badly damaged building in Beirut. Bloomberg -

Lebanese Druze clerics check damaged cars. AP Photo -

A statue representing the Lebanese expatriate is seen in front of a building that was damaged by the explosion. AP Photo -

People walk with their belongings in the area of Mar Mikhael and Gemayzeh. EPA -

The curtains in the rooms of the Le Gray hotel in the Lebanese capital Beirut swaying in the wind. AFP -

A view of a damaged Fransa Bank. EPA -

People check damaged vehicles. EPA -

Volunteers clean the streets amid the wreckage. Reuters -

People carry belongings after evacuating their damaged housing units at area of Mar Mikhael and Gemayzeh. EPA -

A destroyed Bank Audi SAL branch stands in Beirut. Bloomberg -

A worker wearing a protective face mask stands at the entrance to a destroyed Fransabank SAL branch in Beirut. Bloomberg -

Volunteers carry brooms as they walk to clean the streets. Reuters -

A woman sits in front of a damaged building. EPA -

A general view of the Beirut port area after the massive explosion. EPA -

An aerial view shows the massive damage done to the Electricity of Lebanon building. AFP -

A view of the damaged building of the Lebanese fashion designer Zuhair Murad. EPA -

Volunteers gather aid supplies to be distributed for those affected by Tuesday's blast. Reuters -

Lebanese men clears rubble, one day after the explosion at the Beirut Port, in the Gemayzeh area. EPA -

Lebanese youth salvage a velvet sofa from a destroyed apartment in the Gemayzeh area of Beirut. EPA -

Lebanese activists take part in a campaign to clean the damaged neighbourhood of Mar Mikhael. AFP -

An injured Lebanese shop owner sits at her desk selling her wares. EPA
RESULT
Copa del Rey, semi-final second leg
Real Madrid 0
Barcelona 3 (Suarez (50', 73' pen), Varane (69' OG)
The%20specs
On racial profiling at airports
Razmig Bedirian: Author subject to three pat downs in one week
HA Hellyer: My airport experience shows racism is systemic
James Zogby: Racial profiling as ineffective as torture tactics
On Women's Day
Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
The National Editorial: Is there much to celebrate on International Women's Day 2021?
Teaching in coronavirus times
KILLING OF QASSEM SULEIMANI
National Editorial: Suleimani has been killed, now we must de-escalate
Mina Al Oraibi: Air strike casts a long shadow over the decade ahead
Jack Moore: Why the assassination is such a monumental gamble
Matthew Levitt: Iran retains its ability to launch terror attacks
Damien McElroy: A CEO tasked with spreading Iran's influence
Hussein Ibish: Trump's order on solid constitutional ground
Simon Waldman: Cautious Israel keeping a low profile
Rashmee Roshan Lall: Sound of silence in South Asia
Fanar Haddad: The Iranian response will be gradual
Superliminal%20
The specs: 2017 GMC Sierra 1500 Denali
Price, base / as tested Dh207,846 / Dh220,000
Engine 6.2L V8
Transmission Eight-speed automatic
Power 420hp @ 5,600rpm
Torque 624Nm @ 4,100rpm
Fuel economy, combined 13.5L / 100km
The specs
Engine: 2.3-litre, turbo four-cylinder
Transmission: 10-speed auto
Power: 300hp
Torque: 420Nm
Price: Dh189,900
On sale: now
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
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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.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part two: how climate change drove the race for an alternative
While you're here
Aya Iskandarani: Why Hezbollah’s man in Iraq is now worth $10 million to the US
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Mohammed bin Zayed Majlis
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When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region
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Know before you go
- Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
- If you’re driving, make sure your insurance covers Oman.
- By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
- Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
- Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.
The view from 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
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