In celebration of the UAE’s 50th anniversary, the Department of Culture and Tourism – Abu Dhabi has launched the Jubilee Cultural Pass, granting holders free or discounted access to a number of cultural sites and museums across the emirate.
The Jubilee Cultural Pass will be valid until December 31 and can be purchased for Dh50 from the DCT – Abu Dhabi website. Each pass is valid for the holder as well as one adult. Those under 18 will be granted free entry.
The pass grants access to more than 13 cultural sites across Abu Dhabi and Al Ain, including Louvre Abu Dhabi, Bait Mohammed bin Khalifa, Qasr Al Hosn and the House of Artisans. The Jubilee Cultural Pass will also offer discounts at restaurants and cafes at cultural sites, including Larte Restaurant at Manarat Al Saadiyat and Barzet Yadoh Restaurant at Al Ain Oasis.
The pass also grants special deals on dance and theatre classes at Berklee Abu Dhabi as well as calligraphy and tablescaping workshops at Warehouse421.
Abu Dhabi has a calendar teeming with events, including festivals, concerts and exhibitions, scheduled to take place at cultural sites across the emirate in the coming months.
The calendar features the return of annual heritage events such as Al Ain’s Traditional Handicrafts Festival and Al Hosn Festival, a celebration of Emirati heritage and the UAE’s contemporary artistic expressions. During Al Hosn Festival, Qasr Al Hosn will be hosting a series of events including the A Day in the Palace exhibition, a classic car parade and Scents of Qasr Al Hosn, a series of workshops featuring candle-making, perfume customisation and incense-crafting.
Live performances will also return to the Cultural Foundation, the emirate’s centre for arts and literature. Another season of the Abu Dhabi Classics performance series features multicultural concerts and events by ensembles such as leading chamber orchestra Wiener Concert-Verein, the Accademia Teatro alla Scala and more, while concerts from Sounds of the UAE 2021 will celebrate 50 years of the nation through music.
The Cultural Foundation is also hosting three exhibitions, including Al Mujamma, which tells the story of the foundation through interactive archival displays and features new commissioned installations by three Emirati artists. The Experience Mars children’s exhibition is an immersive experience celebrating the UAE’s achievements in space, while Mohammed Chabaa: Visual Consciousness presents the life’s work of Mohammed Chabaa (1935-2013), a pioneer of Moroccan contemporary art.
Special Golden Jubilee initiatives across DCT – Abu Dhabi’s various sectors include the Tkhayyal (Imagine) Abu Dhabi competition, which invites the community to share a creative piece of work that depicts their vision of Abu Dhabi in the next 50 years.
In the literary arena, the Bridges to Publishing project will be allocating 50 publishing grants to Emirati publishers, whereas the Dhakha’er Emaratiyyah initiative is curating a list of the greatest Emirati literary works produced in the past 50 years.
More information about the Jubilee Cultural Pass and all of its benefits is at abudhabiculture.ae
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
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
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
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Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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