These novels explore nature in various ways. Photos: Bantam Spectra; Sphere; Flatiron Books; Capes-Agregation; HarperCollins; Anchor Books; Grand Central Publishing; Liveright; Scribner; Penguin
These novels explore nature in various ways. Photos: Bantam Spectra; Sphere; Flatiron Books; Capes-Agregation; HarperCollins; Anchor Books; Grand Central Publishing; Liveright; Scribner; Penguin
These novels explore nature in various ways. Photos: Bantam Spectra; Sphere; Flatiron Books; Capes-Agregation; HarperCollins; Anchor Books; Grand Central Publishing; Liveright; Scribner; Penguin
These novels explore nature in various ways. Photos: Bantam Spectra; Sphere; Flatiron Books; Capes-Agregation; HarperCollins; Anchor Books; Grand Central Publishing; Liveright; Scribner; Penguin

Earth Day: 12 novels to read with an environmental protection theme


Maan Jalal
  • English
  • Arabic

Earth Day encourages people around the world to take time out and demonstrate their support for environmental protection.

First held on April 22, 1970, and organised by Earthday.org, the movement includes a wide range of globally co-ordinated events, involving more than one billion people in about 192 countries.

This year's theme is Planet v Plastics. Events, talks and other initiatives are geared towards Earth Day's commitment to reducing the use of plastics for the sake of planetary health and achieving a 60% reduction in production by 2040.

Selected by The National, here are 12 novels that delve into the theme of environmental protection.

Beauty by Sherri S Tepper

This multi-genre novel is also a fairy-tale retelling. Photo: Bantam Spectra
This multi-genre novel is also a fairy-tale retelling. Photo: Bantam Spectra

This is perhaps one of the acclaimed author's most ambitious works, combining elements of sci-fi and fantasy, with a particular focus on fairy tale, dystopia and time travel.

The story begins in 14th century Europe, where an aristocrat named Beauty, 16, discovers that she is half-fairy. As she sets off on a quest to find her mother and understand her magical heritage, she is kidnapped by time-travellers and given a glimpse into the fate of the world in the 21st century.

Horrified by what mankind has done to the planet, Beauty travels back to the 20th century and to her own time in an attempt to change the course of history and save nature.

The Ministry For The Future by Kim Stanley Robinson

Written in 2020, Kim Stanley Robinson's science fiction novel is an optimistic view of the what the world can do to combat climate change. Photo: Orbit Books
Written in 2020, Kim Stanley Robinson's science fiction novel is an optimistic view of the what the world can do to combat climate change. Photo: Orbit Books

When a heatwave in India kills 20 million people in 2025, the world must act to ensure the survival of the human race.

Kim Stanley Robinson’s novel is considered hard science fiction for its scientific accuracy and its focus on logic and realism, but it has also become one of the pre-eminent titles of the emerging "climate fiction" genre. The novel follows the actions of an international organisation named the Ministry for the Future and its mission to act as an advocate for future generations as if their rights were as valid as the present generation's.

Led by aid worker Mary Murphy, the story follows her mission to convince central banks of the threats to currency and market stability posed by the effects of climate change.

Part of what has made the novel – and Robinson's other works such as his Mars trilogy – resonate around the world, and with leaders such as Barack Obama, is its focus on realistic problem solving for current issues.

The Word For World Is Forest by Ursula K Le Guin

The Word For World Is Forest by Ursula K Le Guin was first published in 1972 as part of an anthology. Photo: Tor Books
The Word For World Is Forest by Ursula K Le Guin was first published in 1972 as part of an anthology. Photo: Tor Books

Master storyteller Ursula K Le Guin, known for her Earthsea fantasy series, delivers a powerful tale on the environmental sacrifices and damage that occur during war.

First published in 1972 as part of an anthology and then as a separate novella in 1976, The Word For World Is Forest is a science fiction story and is part of Le Guin's Hainish Cycle series.

Set in a far off future, the story focuses on the military colonisation of the planet Athshe by the people of Earth. After enslaving the completely non-violent natives, one of them, named Selver, leads a revolt after the murder of his wife. Through his efforts to free his planet of the control of the earthlings, Selver inadvertently introduces concepts of mass violence and anger to his world with devastating results to its culture and environment.

The Death of Grass by John Christopher

John Christopher’s classic novel written in 1956 imagines a world where a virus destroys the planet's grass crops. Photo: Sphere (London)
John Christopher’s classic novel written in 1956 imagines a world where a virus destroys the planet's grass crops. Photo: Sphere (London)

Rice crops have been wiped out in Asia because of the Chung-Li virus, resulting in mass starvation and riots. The virus has spread around the world and is still mutating, destroying wheat, barley, oats, rye and threatening all grass crops.

The world is on the brink of a global famine and the British government makes secret plans to preserve the lives of a few by sacrificing the many.

John Custance, an engineer, discovers these plans and decides to abandon his London home with his family and head for his brother's farm in a remote northern valley. On their journey, they see the country and humanity fall into chaos and are faced with impossible choices in order to survive.

Migrations by Charlotte McConaghy

Franny Stone tried to uncover what is happening to the disappearing wildlife while running away from her past. Photo: Flatiron Books
Franny Stone tried to uncover what is happening to the disappearing wildlife while running away from her past. Photo: Flatiron Books

Franny Stone is running away, but she doesn’t know why. Set in a not-so-far-off future where much of the world’s wildlife has died out due to the changing climate, Franny arrives in Greenland with one purpose in mind.

She plans to follow the last Arctic tern birds in the world on what might be their final migration to Antarctica.

As she travels with a crew away from shore and safety, Franny’s past doesn’t leave her. On the way, she is confronted with it, including an unforgettable love affair and a tragic crime, as she focuses on the future of the world.

The Grapes of Wrath by John Steinbeck

This renowned masterpiece helped change laws in America. Photo: Capes-Agregation
This renowned masterpiece helped change laws in America. Photo: Capes-Agregation

The Dust Bowl era of the 1930s was a time in American history when severe storms damaged prairie agriculture in the central part of the country.

John Steinbeck’s Pulitzer Prize-winning 1939 epic follows the Joad family, one of many who underwent a forced migration during that hardship, though its themes still resonate today.

In an attempt to make a better life for his family, Tom Joad and his family leave their farm in Oklahoma and travel to California. The story chronicles their difficulties and the societal injustices they witness, particularly that of the plight of migrant farmworkers.

The novel is considered a masterpiece of American literature and contributed to legislative changes to protect farmworkers.

Flight Behaviour by Barbara Kingsolver

Dellarobia Turnbow must face a miracle of nature and her own choices. Photo: HarperCollins
Dellarobia Turnbow must face a miracle of nature and her own choices. Photo: HarperCollins

Dellarobia Turnbow was forced to become a farmer’s wife and abandon her dreams when she became pregnant at 17. Ten years later, she is unfulfilled and has started an affair with a younger man.

Her life and the world of the small town she lives in takes a strange turn when she discovered a silent, forested valley filled with a lake of fire behind her home.

As this natural phenomenon draws together scientists, religious leaders, farmers and the media, each with their own opportunistic intentions, Dellarobia must confront her family and community at the risk of discovering a truth she may not be ready for.

Oryx and Crake by Margaret Atwood

The last man on earth is coming to terms with the choices mankind has made when meddling with nature. Photo: Anchor Books
The last man on earth is coming to terms with the choices mankind has made when meddling with nature. Photo: Anchor Books

Known for her beloved novel The Handmaid’s Tale, Margaret Atwood has other powerful and thought-provoking works such as Oryx and Crake.

In the aftermath of a plague brought on by genetic engineering, the world is struggling to survive. Snowman, who may be the last human in the world, has lost his best friend Crake, and the beautiful Oryx, whom they both loved.

He embarks on a journey with the help of the green-eyed children of Crake, physically flawless beings engineered by man who don’t understand violence or envy. Together they travel through the wilderness of what was once a great city, as Snowman attempts to search for answers about his life and the world.

The Light Pirate by Lily Brooks-Dalton

Wanda is a special person who is adapting to nature in a way no on else can. Photo: Grand Central Publishing
Wanda is a special person who is adapting to nature in a way no on else can. Photo: Grand Central Publishing

Wanda was born prematurely in Florida in the middle of a catastrophic storm. But she is not like other children.

The world is changing through unpredictable weather patterns and rising sea levels, and as Wanda grows from a child to an adult she adapts not only to the changing landscape, but to the people who remain as civilisation abandoned the world.

The apocalyptic story is filled with elements of magical realism, painting a surreal picture of how Wanda loses family, gains love and is remade in a world where nature is the ultimate ruler.

The Drowned World by JG Ballard

London has turned into a jungle and the only way to understand why is to explore it. Photo: Liveright
London has turned into a jungle and the only way to understand why is to explore it. Photo: Liveright

Solar radiation and global warming have melted the polar ice caps and the world has turned into a Triassic-era jungle.

JG Ballard’s The Drowned World was written in 1962 but is set in the year 2145, when London and the world have completely changed.

Biologist Dr Robert Kerans and his team of scientists must face this prehistoric environment where human civilisation is disappearing before giant iguanas, albino alligators and dangerous virus-infecting insects.

The story is an epic adventure that also seeks to examine the effects of environmental collapse on all facets of human life.

Damnation Spring by Ash Davidson

A married couple find themselves on opposite sides of a fight to save their family. Photo: Scribner
A married couple find themselves on opposite sides of a fight to save their family. Photo: Scribner

Colleen and Rich Gundersen are a married couple with a young son. The year is 1977 and the young family live in a small town where harvesting trees, the main source of income for the community, is a dwindling trade.

Rich is a tree-topper, a job that requires him to scale trees hundreds of feet tall. He has secretly spent their savings on a large strip of ancient redwoods. Colleen, who is desperate to have a second baby, is in the process of challenging the town’s logging company’s use of herbicides. She believes they are responsible for many miscarriages in the community.

The story places Colleen and Rich on opposite sides of the conflict while exploring how capitalism can effect communities, the environment and humanity on both an intimate and universal scale.

Where the Crawdads Sing by Delia Owens

Known as the marsh girl, Kya Clark must leave nature in order to find a part of herself that feels missing. Photo: Penguin
Known as the marsh girl, Kya Clark must leave nature in order to find a part of herself that feels missing. Photo: Penguin

Kya Clark is barefoot and wild, named the marsh girl by the people of Barkley Cove, a fishing village.

The sleepy village is turned upside down when the popular Chase Andrews is found dead and locals immediately suspect Kya. However, she is not what she seems.

Uneducated but a born naturalist, Kya lives and learns from the land, understanding the real ways of the world by how fireflies give out signals. And while she can live alone, Kya still finds herself yearning to be loved and is drawn to two young men from the town – each of whom have their own intentions.

The novel is both an ode to nature and a powerful coming of age story centred around a tragic mystery.

THE%20FLASH
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Andy%20Muschietti%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Sasha%20Calle%2C%20Ben%20Affleck%2C%20Ezra%20Miller%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

Islamic%20Architecture%3A%20A%20World%20History
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Eric%20Broug%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Thames%20%26amp%3B%20Hudson%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20336%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20September%3C%2Fp%3E%0A
The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

POWERWASH%20SIMULATOR
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20FuturLab%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESquare%20Enix%20Collective%3Cbr%3E%3Cstrong%3EConsole%3A%20%3C%2Fstrong%3ENintendo%20Switch%2C%3Cstrong%3E%20%3C%2Fstrong%3EPlayStation%204%20%26amp%3B%205%2C%20Xbox%20Series%20X%2FS%20and%20PC%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

INVESTMENT PLEDGES

Cartlow: $13.4m

Rabbitmart: $14m

Smileneo: $5.8m

Soum: $4m

imVentures: $100m

Plug and Play: $25m

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

ASHES FIXTURES

1st Test: Brisbane, Nov 23-27 
2nd Test: Adelaide, Dec 2-6
3rd Test: Perth, Dec 14-18
4th Test: Melbourne, Dec 26-30
5th Test: Sydney, Jan 4-8

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%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

SPECS
%3Cp%3E%0D%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204.0-litre%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20750hp%20at%207%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20800Nm%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%207%20Speed%20dual-clutch%20auto%0D%0D%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20332kph%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%2012.2L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EYear%20end%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1%2C430%2C000%20(coupe)%3B%20From%20Dh1%2C566%2C000%20(Spider)%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

It’ll be summer in the city as car show tries to move with the times

If 2008 was the year that rocked Detroit, 2019 will be when Motor City gives its annual car extravaganza a revamp that aims to move with the times.

A major change is that this week's North American International Auto Show will be the last to be held in January, after which the event will switch to June.

The new date, organisers said, will allow exhibitors to move vehicles and activities outside the Cobo Center's halls and into other city venues, unencumbered by cold January weather, exemplified this week by snow and ice.

In a market in which trends can easily be outpaced beyond one event, the need to do so was probably exacerbated by the decision of Germany's big three carmakers – BMW, Mercedes-Benz and Audi – to skip the auto show this year.

The show has long allowed car enthusiasts to sit behind the wheel of the latest models at the start of the calendar year but a more fluid car market in an online world has made sales less seasonal.

Similarly, everyday technology seems to be catching up on those whose job it is to get behind microphones and try and tempt the visiting public into making a purchase.

Although sparkly announcers clasp iPads and outline the technical gadgetry hidden beneath bonnets, people's obsession with their own smartphones often appeared to offer a more tempting distraction.

“It's maddening,” said one such worker at Nissan's stand.

The absence of some pizzazz, as well as top marques, was also noted by patrons.

“It looks like there are a few less cars this year,” one annual attendee said of this year's exhibitors.

“I can't help but think it's easier to stay at home than to brave the snow and come here.”

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

COMPANY%20PROFILE%20
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PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

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

Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

Updated: April 22, 2024, 12:20 PM