Observing Life: In a world of sensory-overload, there is a must for mental calmness


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Living in a world of sensory-overload can be tiresome, especially in Dubai, one of the fastest-developing cities on the planet. Noise would seem to be the price of progress – and I am bombarded by it from the second I wake until the moment I fall asleep.

The problem did not seem so pronounced six months ago, but with the mercury racing up the thermometer gauge under the impending onslaught of summer, it seems that the city’s construction sites have gone into turbo mode.

I live in the original, and “quietest”, part of the marina, where a titanic tower is emerging from the last undeveloped plot at warp speed ahead of the reduced work hours during Ramadan. With men constructing around the clock, seven days a week, the industrial symphony bounces off surrounding buildings and carries on the wind – a hurricane of noise that blows straight through my balcony doors.

If I am not awoken by bone-shuddering piling rigs boring deep into the ground, then there’s the repetitive clang of diggers and the hiss of hydraulics.

Midday brings shrill metal cutters and head-splitting pneumatic drills, while the beeps of reversing bulldozers and dumper trucks provide “eine kleine nachtmusik” (a little night music).

As “luck” would have it, a beauty salon in my building has also begun renovation works, scheduled to last a month. With budgets presumably tight, all the “ripping out” is being done by hand and hammers from dawn until dusk.

It’s extremely hot, hard graft and my compassion is firmly with the labourers, especially at this time of year. When you consider what they go through each day, it puts my grumbles sharply into perspective.

The din of building work is, for me, merely an annoyance – after all, journalists are, by necessity, masters of blocking out ambient noise and distractions when faced with a deadline. Whether we’re in a crowded airport, at a rugby match or a heavy-metal concert – there’s no time to find a quiet spot when a story needs to be filed.

Peace and quiet, therefore, are rare and precious things and I take advantage when opportunities present themselves. On long taxi rides I am content to gaze out of the window with the radio off. I’m equally at ease with there being no forced chatter when sitting in the chair at the hairdresser – with only my hair being volumised. And what a treat to have the swimming pool to myself for a tranquil hour before the city awakens to its weekend.

In a frenetic, fast-paced world where noise pollution and dangerous decibels are becoming a frightening norm, snatching silences here and there is a must for mental calm. However, it’s easier said than done, and if you do happen to unearth a Zen palace or soundproof retreat of your own in the UAE, I applaud you – quietly.

rduane@thenational.ae

RESULT

Copa del Rey, semi-final second leg

Real Madrid 0
Barcelona 3 (Suarez (50', 73' pen), Varane (69' OG)

The%20specs
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The specs: 2017 GMC Sierra 1500 Denali

Price, base / as tested Dh207,846 / Dh220,000

Engine 6.2L V8

Transmission Eight-speed automatic

Power 420hp @ 5,600rpm

Torque 624Nm @ 4,100rpm

Fuel economy, combined 13.5L / 100km

The specs

Engine: 2.3-litre, turbo four-cylinder

Transmission: 10-speed auto

Power: 300hp

Torque: 420Nm

Price: Dh189,900

On sale: now

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

World Cup final

Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

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