How do you bring centuries of tradition into the 21st century? The answer, at least with camel racing, is this curious mechanised mannequin.
A prototype robot jockey was successfully tested in April 2005 and was followed by the first race of its kind, involving 10 camels and held at Al Wathba racing track in Abu Dhabi in July.
It was watched by Sheikh Mansour bin Zayed Al Nahyan, the Minister of Presidential Affairs, who called the race a "tremendous success", saying that "the coming phase will witness a new development in this indispensable sport in the UAE".
The robots had been developed after the UAE became the first country in the world to ban boys under 16 from riding racing camels in 2004, increasing the age limit to 18 the following year.
A Swiss company, K-Team, designed the first robot jockeys, making them as human-like as possible, reasoning that the camels would find this easier to adapt to.
In fact, the camels took fright at the early models, which had white faces. With other concerns that a too-human form might be construed as idolatry, the current design, shown here, was decided upon and is now made by a number of companies.
The robots typically have motorised arms for a whip, and reins, the former attached to an adapted power drill that rotates it at a speed controlled by the operator who follows in vehicles accompanying the speeding camels.
Some models can also monitor the camel's speed and even its heart rate. They incorporate a built-in saddle and can be customised with the owner's racing colours.
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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Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
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Sector of operation: Transport
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