Dubai’s newest attraction may have only opened yesterday, but it’s already got some pretty big fans.
On Wednesday, Will Smith shared a video of himself on social media as he prepared to go underwater at Deep Dive Dubai.
“So I’m always in Dubai,” the actor began in the clip, confirming what many UAE residents already know.
“But a friend of mine told me I had to check out this pool. There’s something … weird about it,” he says, before turning the camera towards the pool, offering a glimpse of the underwater world.
“Deep Dive Dubai, I’m about to go down. Deepest pool on Earth … it's madness,” he says.
Deep Dive Dubai, a new sporting venue with the deepest pool in the world, at a depth of 60.02 metres, opened doors on July 7. The pool is home to a sunken city, where divers can explore an underwater world, complete with an abandoned streetscape, apartment, garage, arcade and other interesting features.
The 1,500-square-metre facility, which has been designed to look like a giant oyster, is also home to a dive shop, gift shop, as well as a variety of meeting, event and conference spaces, and large viewing areas.
An 80-seat restaurant, as well as a hyperbaric chamber (used to treat decompression sickness and other conditions), are scheduled to launch before the end of the year.
The facility is currently open by invitation only, making Smith among the first to check it out. The attraction will open to the public on Wednesday, July 28.
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, has also been posting videos of the new venue.
“An entire world awaits you at Deep Dive Dubai, the world’s deepest pool,” he shared in a post on Instagram on July 7.
Read more:
Deep Dive Dubai: world’s deepest pool, with an incredible sunken city, opens in the UAE
Dubai's Dive Garage in Al Quoz has created a Dh250,000 diving pool from shipping containers – in pictures
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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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