Abu Dhabi Gaming, an initiative that supports game developers, players, consumers and businesses, has integrated with the Department of Culture and Tourism – Abu Dhabi.
According to Abu Dhabi Media Office, the move affirms the DCT’s “commitment to nurturing the gaming and esports ecosystem to position the emirate as a global gaming hub”.
Saood Abdulaziz Al Hosani, under-secretary of DCT Abu Dhabi, said: “Abu Dhabi's thriving gaming and esports sector is a cornerstone of the emirate's digital transformation and a core driver of creative industry expansion.”
AD Gaming has been involved in many projects including the AD Gaming Hub on Yas Island, Unity Centre of Excellence – a platform for creating and operating real-time 3D content – and the Blast Premier World Finals.
“The gaming industry is growing faster in the Mena region than anywhere else in the world and Abu Dhabi has a clear role in spearheading this growth,” said James Hartt, gaming and digital development department director of AD Gaming.
“Now operating as part of DCT Abu Dhabi’s cohesive ecosystem, the opportunity for AD Gaming to deliver further value to both local and international gaming businesses, and to the UAE’s economy, has never been clearer.”
Founded in 2021, AD Gaming is a government-led initiative that focuses on developing talent, games and esports.
This year, DCT Abu Dhabi revealed its plans to drive job creation in the e-gaming industry, with the positions distributed among more than 20 new companies.
The AD Gaming Hub fosters creativity to generate high-quality gaming content. It also houses many creatives such as artists and programmers.
The next Blast Premier World Final is set to take place on December 16 and 17 at Etihad Arena on Yas Island. The esports event will host a tournament with a prize pool of $1 million.
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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UAE currency: the story behind the money in your pockets
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Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
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SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
