<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:dc="http://purl.org/dc/elements/1.1/">
  <channel>
    <title>DEV Community: Muhammad Qasim</title>
    <description>The latest articles on DEV Community by Muhammad Qasim (@muhammad_qasim_ab1bf988db).</description>
    <link>https://dev.to/muhammad_qasim_ab1bf988db</link>
    <image>
      <url>https://media2.dev.to/dynamic/image/width=90,height=90,fit=cover,gravity=auto,format=auto/https:%2F%2Fdev-to-uploads.s3.us-east-2.amazonaws.com%2Fuploads%2Fuser%2Fprofile_image%2F4037371%2F4b83b605-e660-402f-a185-86373210865e.jpg</url>
      <title>DEV Community: Muhammad Qasim</title>
      <link>https://dev.to/muhammad_qasim_ab1bf988db</link>
    </image>
    <atom:link rel="self" type="application/rss+xml" href="https://dev.to/feed/muhammad_qasim_ab1bf988db"/>
    <language>en</language>
    <item>
      <title>UAE Golden Visa Executive Category 2026: New 2-Year Employment Rule and What Changed</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Wed, 19 Aug 2026 06:29:46 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-golden-visa-executive-category-2026-new-2-year-employment-rule-and-what-changed-1fg4</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-golden-visa-executive-category-2026-new-2-year-employment-rule-and-what-changed-1fg4</guid>
      <description>&lt;p&gt;&lt;strong&gt;Quick answer:&lt;/strong&gt; The UAE Golden Visa Executive category now requires applicants to have completed at least two years of continuous employment with their current UAE employer before applying, the same rule already used for the Skilled Professional category. Separately, MOHRE has confirmed it no longer requires applicants to submit an MOE (Ministry of Education) certificate, because MOHRE now verifies educational certificates internally.&lt;/p&gt;

&lt;p&gt;This guide explains both changes, who is affected, and how to apply through ICP and GDRFA:&lt;/p&gt;

&lt;p&gt;👉 &lt;a href="https://yalahdubai.com/golden-visa-executive-category-2026/" rel="noopener noreferrer"&gt;UAE Golden Visa Executive Category 2026&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>dubai</category>
      <category>visa</category>
      <category>mohre</category>
    </item>
    <item>
      <title>UAE Corporate Tax on Director and Shareholder Payments 2026: Article 36 Deductibility Rule Explained</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Wed, 19 Aug 2026 06:29:44 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-corporate-tax-on-director-and-shareholder-payments-2026-article-36-deductibility-rule-explained-50b2</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-corporate-tax-on-director-and-shareholder-payments-2026-article-36-deductibility-rule-explained-50b2</guid>
      <description>&lt;p&gt;&lt;strong&gt;Quick answer:&lt;/strong&gt; Under Article 36 of the UAE Corporate Tax Law, a payment or benefit given to a director, officer, shareholder, or other Connected Person is only tax-deductible if it reflects market value and was incurred wholly and exclusively for the business. Any amount above market value is disallowed. The Federal Tax Authority confirmed this in Corporate Tax Public Clarification CTP010, issued 29 April 2026, which also widens who counts as a "director" or "officer" beyond formal job titles.&lt;/p&gt;

&lt;p&gt;If your company pays a salary, fee, bonus, benefit, or any other form of compensation to an owner, board member, senior manager, or authorised signatory, this clarification directly affects what you can deduct on your Corporate Tax return.&lt;/p&gt;

&lt;p&gt;Read the full breakdown, including who counts as a Connected Person, the documentation that protects your deduction, and the steps to take before your 30 September 2026 filing, on the Qaspro Global blog:&lt;/p&gt;

&lt;p&gt;👉 &lt;a href="https://qasproglobal.com/uae-corporate-tax-director-shareholder-payments-2026/" rel="noopener noreferrer"&gt;UAE Corporate Tax on Director and Shareholder Payments 2026&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>tax</category>
      <category>accounting</category>
      <category>fta</category>
    </item>
    <item>
      <title>UAE Absconding Report 2026: How to Check, Remove It, and What It Means for Your Visa</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Tue, 18 Aug 2026 04:04:43 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-absconding-report-2026-how-to-check-remove-it-and-what-it-means-for-your-visa-omc</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-absconding-report-2026-how-to-check-remove-it-and-what-it-means-for-your-visa-omc</guid>
      <description>&lt;p&gt;An absconding report can end a job, cancel a visa, and block someone from working in the UAE for a year, often without the employee realising anything is wrong until they try to renew a document or leave the country.&lt;/p&gt;

&lt;p&gt;Quick facts for 2026:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;An employer can file an absconding report after &lt;strong&gt;7 consecutive days&lt;/strong&gt; of unexplained absence from work.&lt;/li&gt;
&lt;li&gt;A confirmed report cancels the work visa and triggers a &lt;strong&gt;1-year labour ban&lt;/strong&gt;, unless the worker is exempt (Golden Visa holders, family-sponsored residents, and workers reapplying with the same employer are automatically exempt under Article 28(2) of Ministerial Decree No. 1 of 2022).&lt;/li&gt;
&lt;li&gt;The report can be withdrawn by the employer through the MOHRE portal or a Tasheel centre.&lt;/li&gt;
&lt;li&gt;From &lt;strong&gt;11 February 2026&lt;/strong&gt;, overstay after cancellation is charged at a unified &lt;strong&gt;AED 50 per day&lt;/strong&gt; nationwide.&lt;/li&gt;
&lt;li&gt;Employers who file a &lt;strong&gt;false absconding report&lt;/strong&gt; face a fine of &lt;strong&gt;AED 5,000&lt;/strong&gt;.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;The full guide covers how to check your status on MOHRE vs. GDRFA/ICP, what to do in the first 48 hours if you think you are about to be reported, and how absconding, overstay, and travel bans differ: &lt;a href="https://yalahdubai.com/uae-absconding-report-2026-check-remove-visa/" rel="noopener noreferrer"&gt;https://yalahdubai.com/uae-absconding-report-2026-check-remove-visa/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>visa</category>
      <category>immigration</category>
      <category>career</category>
    </item>
    <item>
      <title>UAE Corporate Tax Record Keeping Requirements 2026: 7-Year Rule, What to Keep, and FTA Penalties</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Tue, 18 Aug 2026 04:04:38 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-corporate-tax-record-keeping-requirements-2026-7-year-rule-what-to-keep-and-fta-penalties-a2h</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-corporate-tax-record-keeping-requirements-2026-7-year-rule-what-to-keep-and-fta-penalties-a2h</guid>
      <description>&lt;p&gt;Businesses across the UAE have just filed their September 2026 corporate tax returns. What most owners do not ask next is: how long do I have to keep the invoices, contracts, and bank statements behind that return?&lt;/p&gt;

&lt;p&gt;Under Article 56 of Federal Decree-Law No. 47 of 2022, the record-keeping clock keeps running for years after the Federal Tax Authority (FTA) has already processed the filing:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;
&lt;strong&gt;7 years&lt;/strong&gt; from the end of the tax period, for general accounting and tax records.&lt;/li&gt;
&lt;li&gt;
&lt;strong&gt;10 years&lt;/strong&gt; for capital assets (Capital Assets Scheme).&lt;/li&gt;
&lt;li&gt;
&lt;strong&gt;15 years&lt;/strong&gt; for real estate assets.&lt;/li&gt;
&lt;li&gt;
&lt;strong&gt;7 years&lt;/strong&gt; for transfer pricing documentation.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;The Tax Procedures Law also lets the FTA reach back up to 15 years, instead of the standard 5-year audit window, in tax evasion or failure-to-register cases.&lt;/p&gt;

&lt;p&gt;Failing to maintain proper records carries an FTA penalty of AED 10,000 for a first offence, rising to AED 20,000 if it happens again within 24 months, under Cabinet Decision No. 75 of 2023 - and without records, the FTA can issue its own estimated assessment instead of accepting the business's reported figures.&lt;/p&gt;

&lt;p&gt;The full breakdown, including what documents an Article 56-ready file should contain, common mistakes that trigger the penalty, and how the VAT record rule interacts with corporate tax: &lt;a href="https://qasproglobal.com/uae-corporate-tax-record-keeping-requirements-2026-7-year-rule-what-to-keep-and-fta-penalties/" rel="noopener noreferrer"&gt;https://qasproglobal.com/uae-corporate-tax-record-keeping-requirements-2026-7-year-rule-what-to-keep-and-fta-penalties/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>tax</category>
      <category>accounting</category>
      <category>compliance</category>
    </item>
    <item>
      <title>Newborn Baby Documents in Dubai 2026: Birth Certificate, Passport and Residence Visa Steps for Expat Parents</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Mon, 17 Aug 2026 04:06:45 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/newborn-baby-documents-in-dubai-2026-birth-certificate-passport-and-residence-visa-steps-for-2omm</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/newborn-baby-documents-in-dubai-2026-birth-certificate-passport-and-residence-visa-steps-for-2omm</guid>
      <description>&lt;p&gt;Having a baby in Dubai comes with a document chain that has a strict clock attached to it. Miss the deadline and the fine starts adding up daily.&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Quick answer:&lt;/strong&gt; After a baby is born in Dubai, parents must get the official birth certificate from the Dubai Health Authority (DHA), apply for the newborn's passport at their embassy or consulate, arrange UAE health insurance for the baby, and then apply for the residence visa through GDRFA. The full process must be completed within 120 days of birth, or GDRFA applies a fine of AED 25 per day of delay. Babies born outside the UAE need an extra attestation chain before their birth certificate is accepted for a UAE visa application.&lt;/p&gt;

&lt;p&gt;The full guide walks through every step in order, the four-stage attestation chain for babies born abroad, a timeline table, and the most common mistakes that cost parents time and fines.&lt;/p&gt;

&lt;p&gt;Read the complete step-by-step guide with FAQs: &lt;a href="https://yalahdubai.com/newborn-baby-documents-dubai-2026/" rel="noopener noreferrer"&gt;https://yalahdubai.com/newborn-baby-documents-dubai-2026/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>dubai</category>
      <category>visa</category>
      <category>parenting</category>
    </item>
    <item>
      <title>UAE VAT on Real Estate 2026: When Property Deals Are Exempt, Zero-Rated, or Taxed at 5%</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Mon, 17 Aug 2026 04:06:41 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-vat-on-real-estate-2026-when-property-deals-are-exempt-zero-rated-or-taxed-at-5-1jk1</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-vat-on-real-estate-2026-when-property-deals-are-exempt-zero-rated-or-taxed-at-5-1jk1</guid>
      <description>&lt;p&gt;Real estate is one of the few sectors in the UAE where a single transaction can fall into three completely different VAT treatments: zero-rated, exempt, or standard-rated at 5%, depending on whether the property is residential or commercial and whether it's the first sale after construction.&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Quick answer:&lt;/strong&gt; Under UAE VAT law (Federal Decree-Law No. 8 of 2017), the first supply of a new residential building within three years of completion is zero-rated (0%). Every later residential sale or lease is exempt. Commercial property, sold or leased, is standard-rated at 5%. Bare land and property in a VAT designated zone are treated differently again.&lt;/p&gt;

&lt;p&gt;The full guide breaks down all three categories, how mixed-use buildings are apportioned, what FTA Public Clarification VATP018 says about a building's use changing after sale, and the input tax recovery consequences of each category.&lt;/p&gt;

&lt;p&gt;Read the complete guide with FAQs and the input tax recovery table: &lt;a href="https://qasproglobal.com/uae-vat-real-estate-2026/" rel="noopener noreferrer"&gt;https://qasproglobal.com/uae-vat-real-estate-2026/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>tax</category>
      <category>vat</category>
      <category>realestate</category>
    </item>
    <item>
      <title>UAE Unemployment Insurance Scheme (ILOE) 2026: Registration, Claims and Fines</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Sun, 16 Aug 2026 04:05:29 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-unemployment-insurance-scheme-iloe-2026-registration-claims-and-fines-9ad</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-unemployment-insurance-scheme-iloe-2026-registration-claims-and-fines-9ad</guid>
      <description>&lt;h2&gt;
  
  
  UAE ILOE Unemployment Insurance 2026
&lt;/h2&gt;

&lt;p&gt;ILOE (Involuntary Loss of Employment) is the UAE's mandatory unemployment insurance scheme under Federal Decree-Law No. 13 of 2022. Almost all private sector and federal government employees must subscribe, paying either around &lt;strong&gt;AED 5&lt;/strong&gt; or &lt;strong&gt;AED 10&lt;/strong&gt; a month depending on basic salary, plus VAT.&lt;/p&gt;

&lt;p&gt;If you lose your job involuntarily after 12 consecutive months of subscription, you can claim &lt;strong&gt;60% of your average basic salary for up to 3 months&lt;/strong&gt;, subject to a monthly cap.&lt;/p&gt;

&lt;p&gt;Full guide covering registration, subscription categories, how to file a claim, payout amounts, and the fines for non-compliance:&lt;/p&gt;

&lt;p&gt;Read the full guide: &lt;a href="https://yalahdubai.com/uae-unemployment-insurance-iloe-2026/" rel="noopener noreferrer"&gt;https://yalahdubai.com/uae-unemployment-insurance-iloe-2026/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>career</category>
      <category>productivity</category>
      <category>webdev</category>
    </item>
    <item>
      <title>UAE VAT Statute of Limitations 2026: When Can the FTA Audit Your Business</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Sun, 16 Aug 2026 04:05:26 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-vat-statute-of-limitations-2026-when-can-the-fta-audit-your-business-p4m</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-vat-statute-of-limitations-2026-when-can-the-fta-audit-your-business-p4m</guid>
      <description>&lt;h2&gt;
  
  
  UAE VAT Statute of Limitations 2026
&lt;/h2&gt;

&lt;p&gt;Under UAE Federal Decree-Law No. 28 of 2022 on Tax Procedures, the FTA generally cannot open a tax audit or issue an assessment for a VAT period once &lt;strong&gt;5 years&lt;/strong&gt; have passed from the end of that period. That window extends to &lt;strong&gt;15 years&lt;/strong&gt; for tax evasion or a failure to register for VAT. A voluntary disclosure filed within year 5 can add one further year.&lt;/p&gt;

&lt;p&gt;Since 1 January 2026, amendments under Federal Decree-Law No. 17 of 2025 confirmed these extended periods and added a separate 5-year deadline on unused VAT refund credits.&lt;/p&gt;

&lt;p&gt;Full breakdown of the standard rule, the 15-year extended window, voluntary disclosure timing, the new refund credit deadline, and record-keeping requirements:&lt;/p&gt;

&lt;p&gt;Read the full guide: &lt;a href="https://qasproglobal.com/uae-vat-statute-of-limitations-2026/" rel="noopener noreferrer"&gt;https://qasproglobal.com/uae-vat-statute-of-limitations-2026/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>tax</category>
      <category>uae</category>
      <category>vat</category>
      <category>compliance</category>
    </item>
    <item>
      <title>UAE Retirement Visa 2026: The Real Eligibility Rules Most Guides Get Wrong</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Sat, 15 Aug 2026 04:09:00 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-retirement-visa-2026-the-real-eligibility-rules-most-guides-get-wrong-817</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-retirement-visa-2026-the-real-eligibility-rules-most-guides-get-wrong-817</guid>
      <description>&lt;p&gt;Most guides on the UAE Retirement Visa only mention the AED 1 million savings requirement. The official u.ae eligibility criteria also require a 15-year work history, a condition most third-party guides skip entirely.&lt;/p&gt;

&lt;p&gt;Eligibility requires BOTH:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;Age 55+ with at least 15 years of work history, inside or outside the UAE&lt;/li&gt;
&lt;li&gt;One of two financial routes: property worth AED 1 million + AED 1 million in savings, OR annual income of AED 180,000 (AED 240,000 via Dubai's GDRFA)&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;The visa is 5 years, renewable, self-sponsored, and allows family sponsorship. Full eligibility breakdown, required documents, and the ICP/GDRFA application steps: &lt;a href="https://yalahdubai.com/uae-retirement-visa-2026-eligibility-requirements/" rel="noopener noreferrer"&gt;https://yalahdubai.com/uae-retirement-visa-2026-eligibility-requirements/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>visa</category>
      <category>dubai</category>
      <category>immigration</category>
    </item>
    <item>
      <title>UAE Free Zone Qualifying Activities 2026: The Updated List Under Ministerial Decision No. 229</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Sat, 15 Aug 2026 04:08:56 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-free-zone-qualifying-activities-2026-the-updated-list-under-ministerial-decision-no-229-b0g</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-free-zone-qualifying-activities-2026-the-updated-list-under-ministerial-decision-no-229-b0g</guid>
      <description>&lt;p&gt;Ministerial Decision No. 229 of 2025 replaced Ministerial Decision No. 265 of 2023 and reset the Qualifying Activities list that decides whether a UAE Free Zone company keeps its 0% corporate tax rate as a Qualifying Free Zone Person.&lt;/p&gt;

&lt;p&gt;Key changes:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;Manufacturing is now a standalone Qualifying Activity&lt;/li&gt;
&lt;li&gt;Commodity trading expanded to chemicals, by-products, and environmental commodities (carbon credits, renewable energy certificates)&lt;/li&gt;
&lt;li&gt;The old "recognised exchange" requirement for commodity pricing was removed&lt;/li&gt;
&lt;li&gt;A new anti-abuse guardrail: commodity trading loses Qualifying treatment if 51%+ of revenue comes from distribution, warehousing, logistics, or inventory management&lt;/li&gt;
&lt;li&gt;Applies retroactively from 1 June 2023&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;Full breakdown of what changed, who newly qualifies, and who should review past filings: &lt;a href="https://qasproglobal.com/uae-free-zone-qualifying-activities-2026-ministerial-decision-229/" rel="noopener noreferrer"&gt;https://qasproglobal.com/uae-free-zone-qualifying-activities-2026-ministerial-decision-229/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>tax</category>
      <category>corporatetax</category>
      <category>freezone</category>
    </item>
    <item>
      <title>UAE Virtual Working Programme 2026: Remote Work Visa Requirements, Cost and Renewal</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Fri, 14 Aug 2026 04:04:16 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/uae-virtual-working-programme-2026-remote-work-visa-requirements-cost-and-renewal-45la</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/uae-virtual-working-programme-2026-remote-work-visa-requirements-cost-and-renewal-45la</guid>
      <description>&lt;p&gt;Want to live in the UAE while working remotely for a company based outside the country? The Virtual Working Programme is a one-year residence visa with no local sponsor needed.&lt;/p&gt;

&lt;p&gt;Full 2026 guide covering eligibility, real GDRFA/ICP fees, required documents, and the renewal process: &lt;a href="https://yalahdubai.com/uae-virtual-working-programme-remote-work-visa-2026/" rel="noopener noreferrer"&gt;https://yalahdubai.com/uae-virtual-working-programme-remote-work-visa-2026/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>dubai</category>
      <category>visa</category>
      <category>remotework</category>
    </item>
    <item>
      <title>ADGM Company Setup in Abu Dhabi 2026: Cost, Process and Tax Benefits</title>
      <dc:creator>Muhammad Qasim</dc:creator>
      <pubDate>Fri, 14 Aug 2026 04:04:14 +0000</pubDate>
      <link>https://dev.to/muhammad_qasim_ab1bf988db/adgm-company-setup-in-abu-dhabi-2026-cost-process-and-tax-benefits-2218</link>
      <guid>https://dev.to/muhammad_qasim_ab1bf988db/adgm-company-setup-in-abu-dhabi-2026-cost-process-and-tax-benefits-2218</guid>
      <description>&lt;p&gt;Setting up in Abu Dhabi Global Market (ADGM)? Here's the real 2026 cost breakdown for an SPV, a foundation, or an FSRA-regulated licence, plus how the 0% corporate tax rate on qualifying income actually works under the UAE's Qualifying Free Zone Person regime.&lt;/p&gt;

&lt;p&gt;Full guide with the fee tables, step-by-step registration process, and an ADGM vs DIFC vs mainland Abu Dhabi comparison: &lt;a href="https://qasproglobal.com/adgm-company-setup-abu-dhabi-2026-cost-process-tax-benefits/" rel="noopener noreferrer"&gt;https://qasproglobal.com/adgm-company-setup-abu-dhabi-2026-cost-process-tax-benefits/&lt;/a&gt;&lt;/p&gt;

</description>
      <category>uae</category>
      <category>tax</category>
      <category>business</category>
      <category>abudhabi</category>
    </item>
  </channel>
</rss>
