Unless you are one of the 200,000 or so residents in the "labourer cities" of Abu Dhabi emirate, you probably don't often have occasion to think much about these places.
But it is welcome news for the whole society, not only for workers, that Abu Dhabi is inaugurating a new generation of such facilities, more commonly called labour camps. As each one opens, it is a step towards improving the quality of life for workers who are so vital to the economy and country's development.
Land was set aside in 2005 for 23 of these developments, in industrial zones of Abu Dhabi and Al Ain. The one that opened last month in Al Ain, for example, can house over 5,500 people now, and will have housing for 10,000 when fully finished.
When all the camps are completed, they will have space to accommodate 385,000 workers, far more than are currently housed in smaller, older camps - another example of the plan for growth in the coming years.
And numbers are not the whole story. The new labour accommodations will offer better facilities: mosques, markets, medical services, sports fields, shops, social centres, internet access and more.
This progressive approach is justified several ways: first, on the basis that everybody deserves better than to be merely warehoused; and second, because this is sound HR policy. Workers provided with decent facilities will be less subject to crime, mentally and physically healthier, and ultimately more productive. This is in line with the national commitment to improve conditions for workers.
Those same motives also open the way to other benefits for expatriate labourers. While modern, well-policed, well-managed residential areas are essential, they are just a start.
These men, however frugally they live, need access to towns and activities. That requires bus services, and opportunities to take advantage of some of what urban areas have to offer.
Here, conflicting expectations have become an issue. As The National reported last week, some parts of the city are virtual "no-go" zones for labourers where they are made to feel uncomfortable or unwanted. To a degree, this cannot be avoided. In some cases, groups of single men do act inappropriately around women and families, who also need to be protected. But labourers are an integral part of society, and should be treated as such.
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
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
FIXTURES (all times UAE)
Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)
Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)
FINAL RESULT
Sharjah Wanderers 20 Dubai Tigers 25 (After extra-time)
Wanderers
Tries: Gormley, Penalty
cons: Flaherty
Pens: Flaherty 2
Tigers
Tries: O’Donnell, Gibbons, Kelly
Cons: Caldwell 2
Pens: Caldwell, Cross
