Dubai drone footage captures how roads have changed in the pandemic


Janice Rodrigues
  • English
  • Arabic

On April 8, 2020, Bachir Moukarzel's footage of an empty Sheikh Zayed Road went viral.

The Dubai drone photographer is known for posting some of the most unique and awe-inspiring aerial shots of the city.

But it was the sight of its most famous highway, usually bustling with people and cars, completely empty that resonated with people most. At the time, new restrictions had recently been implemented to curb the spread of coronavirus.

Now, in 2021, the artist has returned to the same spots, this time to capture how much the city, and its roads, have changed in a year.

His new footage, taken in January, shows Palm Jumeirah, Sheikh Zayed Road and other parts of the city, all of which are now bustling with life again.

"It was such a nice feeling," Moukarzel tells The National. "In April 2020, you could park your car on Sheikh Zayed Road to fly the drone – it was that empty. But now, it is back to what it looked like before the pandemic. It's incredible to see that people feel confident about going out."

Moukarzel's work unsurprisingly slowed in 2020, with fewer shoots, no gatherings and not much production work happening, but by October he could see the city coming back to life. By January, he felt things were back to normal.

“This comes at a time when many other parts of the world are still having lockdowns. It really highlights our recovery, that what we’ve been doing here is so great. For sure, it’s thanks to the actions of the government as well as the people. We’ve been following the rules, getting vaccinated – and this is the result.”

He made sure to specifically capture the new footage during daytime hours, to really show the contrast between 2020 and 2021 and depict a new day, “full of light”.

“Of course, things are not completely back to normal – there are rules everyone has to still follow, and precautions that have to be taken. But I’m proud of us. We were all in the same boat and we've come this far together.”

Who is Bachir Moukarzel?

Moukarzel moved to the UAE from Lebanon in 2002, studied finance at the American University in Dubai and has been working for the Rotana Hotel Group for the past 11 years.

He started dabbling with drone photography as a hobby about five years ago, but it has since become a big part of his life and he has received global accolades, including first place in the urban category of the International Drone Photography Contest in 2017.

Bachir Moukarzel's winning photo of The Dubai Frame. Courtesy Bachir Moukarzel
Bachir Moukarzel's winning photo of The Dubai Frame. Courtesy Bachir Moukarzel

In October 2020, his photo of the Dubai Frame won in the construction category of the first Aerial Photography Awards, with hopefuls from 65 countries participating.

More of Moukarzel's work can be viewed on his Instagram page

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Everton 4

Richarlison 13'), Sigurdsson 28', ​​​​​​​Digne 56', Walcott 64'

Manchester United 0

Man of the match: Gylfi Sigurdsson (Everton)

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Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

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Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
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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

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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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