• A police officer lies on the ground after collapsing during a police Attestation Parade at the Sydney Cricket Ground in Sydney, Australia. EPA
    A police officer lies on the ground after collapsing during a police Attestation Parade at the Sydney Cricket Ground in Sydney, Australia. EPA
  • Nativity scenes are on display as part of the 78th Krakow Nativity Scenes (Szopka Krakowska) Competition at the Historical Museum of the City of Krakow, Poland. This year, there will be no traditional presentation at the city's Main Square, and the nativity scene makers had to deliver their works directly to the museum. EPA
    Nativity scenes are on display as part of the 78th Krakow Nativity Scenes (Szopka Krakowska) Competition at the Historical Museum of the City of Krakow, Poland. This year, there will be no traditional presentation at the city's Main Square, and the nativity scene makers had to deliver their works directly to the museum. EPA
  • Afghan vendors sort out oranges for sale at a wholesale market in the Bati kot district in Nangarhar province, Afghanistan. The orange fruit floods markets across Afghanistan due to a bumper crop in the winter season. Oranges are rich in vitamin C, which may reduce the severity of the common cold. EPA
    Afghan vendors sort out oranges for sale at a wholesale market in the Bati kot district in Nangarhar province, Afghanistan. The orange fruit floods markets across Afghanistan due to a bumper crop in the winter season. Oranges are rich in vitamin C, which may reduce the severity of the common cold. EPA
  • People walk through a Christmas-themed tunnel lit up with decorations outside a shopping mall in Bangkok. AFP
    People walk through a Christmas-themed tunnel lit up with decorations outside a shopping mall in Bangkok. AFP
  • Snowy mountains and trees at Super Bagneres ski station near Bagneres-de-Luchon in southern France. The French government decided to keep the ski lifts closed during the Christmas holidays as part of a preventive measures taken to curb the spread of coronavirus. AFP
    Snowy mountains and trees at Super Bagneres ski station near Bagneres-de-Luchon in southern France. The French government decided to keep the ski lifts closed during the Christmas holidays as part of a preventive measures taken to curb the spread of coronavirus. AFP
  • A boy carries a fish at a fish market in Prayagraj, India. AP Photo
    A boy carries a fish at a fish market in Prayagraj, India. AP Photo
  • German Soul and R&B singer Joy Denalane performs during 13th German Sustainability Award (Deutscher Nachhaltigkeitspreis) at Maritim Hotel in Duesseldorf, Germany. The German Sustainability Award was established in 2008 to encourage the acceptance of social and ecological responsibility and to identify role models in this area. Getty Images
    German Soul and R&B singer Joy Denalane performs during 13th German Sustainability Award (Deutscher Nachhaltigkeitspreis) at Maritim Hotel in Duesseldorf, Germany. The German Sustainability Award was established in 2008 to encourage the acceptance of social and ecological responsibility and to identify role models in this area. Getty Images
  • An 18-metre-high nativity scene in Alicante has set a Guinness world record for 'the largest nativity scene figurines'. Alicante smashed Mexico's previous 5-meter-high nativity record with three monumental sculptures of Joseph, Mary and baby Jesus. AFP
    An 18-metre-high nativity scene in Alicante has set a Guinness world record for 'the largest nativity scene figurines'. Alicante smashed Mexico's previous 5-meter-high nativity record with three monumental sculptures of Joseph, Mary and baby Jesus. AFP
  • An Indonesian woman carries a stray cat which was rescued from an area affected by floods in Medan, North Sumatra, Indonesia. Torrential rains in the country's third-largest city swelled rivers and flooded thousands of homes, leaving a number of people killed and missing. AP Photo
    An Indonesian woman carries a stray cat which was rescued from an area affected by floods in Medan, North Sumatra, Indonesia. Torrential rains in the country's third-largest city swelled rivers and flooded thousands of homes, leaving a number of people killed and missing. AP Photo
  • The sun sets behind the Palace of Westminster, the home of the Houses of Parliament in central London as talks continue on a trade deal between the EU and the UK. With just a month until Britain's post-Brexit future begins and trade talks with the European Union still deadlocked, the UK government on Tuesday urged firms to prepare as it scrambles to finish essential infrastructure. AFP
    The sun sets behind the Palace of Westminster, the home of the Houses of Parliament in central London as talks continue on a trade deal between the EU and the UK. With just a month until Britain's post-Brexit future begins and trade talks with the European Union still deadlocked, the UK government on Tuesday urged firms to prepare as it scrambles to finish essential infrastructure. AFP

World

World in focus - best photos for December 5, 2020

Take a look at some of the best images from around the world in the past 24 hours

The National

December 05, 2020

  • English
  • Arabic

More galleries from The National:

Yas Mall sets Guinness World Record for largest sand art structure

How Covid has destroyed Europe's Christmas markets

UAE weather: morning fog in Dubai and Abu Dhabi

Ovo's tips to find extra heat
  • Open your curtains when it’s sunny 
  • Keep your oven open after cooking  
  • Have a cuddle with pets and loved ones to help stay cosy 
  • Eat ginger but avoid chilli as it makes you sweat 
  • Put on extra layers  
  • Do a few star jumps  
  • Avoid alcohol   
More from Rashmee Roshan Lall
ON%20TRACK
%3Cp%3EThe%20Dubai%20Metaverse%20Assembly%20will%20host%20three%20main%20tracks%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEducate%3A%3C%2Fstrong%3E%20Consists%20of%20more%20than%2010%20in-depth%20sessions%20on%20the%20metaverse%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInspire%3A%3C%2Fstrong%3E%20Will%20showcase%20use%20cases%20of%20the%20metaverse%20in%20tourism%2C%20logistics%2C%20retail%2C%20education%20and%20health%20care%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EContribute%3A%3C%2Fstrong%3E%20Workshops%20for%20metaverse%20foresight%20and%20use-case%20reviews%3C%2Fp%3E%0A

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

While you're here
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 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

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs

Tomorrow 2021
Mohammed bin Zayed Majlis
See also
THE BIG THREE

NOVAK DJOKOVIC
19 grand slam singles titles
Wimbledon: 5 (2011, 14, 15, 18, 19)
French Open: 2 (2016, 21)
US Open: 3 (2011, 15, 18)
Australian Open: 9 (2008, 11, 12, 13, 15, 16, 19, 20, 21)
Prize money: $150m

ROGER FEDERER
20 grand slam singles titles
Wimbledon: 8 (2003, 04, 05, 06, 07, 09, 12, 17)
French Open: 1 (2009)
US Open: 5 (2004, 05, 06, 07, 08)
Australian Open: 6 (2004, 06, 07, 10, 17, 18)
Prize money: $130m

RAFAEL NADAL
20 grand slam singles titles
Wimbledon: 2 (2008, 10)
French Open: 13 (2005, 06, 07, 08, 10, 11, 12, 13, 14, 17, 18, 19, 20)
US Open: 4 (2010, 13, 17, 19)
Australian Open: 1 (2009)
Prize money: $125m

Christopher Robin
Starring: Ewan McGregor, Haley Atwell, Jim Cummings, Peter Capaldi
Three stars

THE BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

Favourite Book: The Alchemist

Favourite quote: Failing to prepare is preparing to fail

Favourite place to Travel to: Vienna

Favourite cuisine: Italian food

Favourite Movie : Scent of a Woman

 

 

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

If you go

Flying

Despite the extreme distance, flying to Fairbanks is relatively simple, requiring just one transfer in Seattle, which can be reached directly from Dubai with Emirates for Dh6,800 return.

 

Touring

Gondwana Ecotours’ seven-day Polar Bear Adventure starts in Fairbanks in central Alaska before visiting Kaktovik and Utqiarvik on the North Slope. Polar bear viewing is highly likely in Kaktovik, with up to five two-hour boat tours included. Prices start from Dh11,500 per person, with all local flights, meals and accommodation included; gondwanaecotours.com 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

How to improve Arabic reading in early years

One 45-minute class per week in Standard Arabic is not sufficient

The goal should be for grade 1 and 2 students to become fluent readers

Subjects like technology, social studies, science can be taught in later grades

Grade 1 curricula should include oral instruction in Standard Arabic

First graders must regularly practice individual letters and combinations

Time should be slotted in class to read longer passages in early grades

Improve the appearance of textbooks

Revision of curriculum should be undertaken as per research findings

Conjugations of most common verb forms should be taught

Systematic learning of Standard Arabic grammar

World