A temple on the banks of the Mekong River in the Golden Triangle in Chiang Saen, northern Thailand, historically one of the region’s trade hubs. The golden Buddha is perched on a replica of a ship. Getty Images
A temple on the banks of the Mekong River in the Golden Triangle in Chiang Saen, northern Thailand, historically one of the region’s trade hubs. The golden Buddha is perched on a replica of a ship. Getty Images
A temple on the banks of the Mekong River in the Golden Triangle in Chiang Saen, northern Thailand, historically one of the region’s trade hubs. The golden Buddha is perched on a replica of a ship. Getty Images
A temple on the banks of the Mekong River in the Golden Triangle in Chiang Saen, northern Thailand, historically one of the region’s trade hubs. The golden Buddha is perched on a replica of a ship. Ge

Spas, sights and shopping in northern Thailand


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As I begin my journey to northern Thailand, I’m excited to see how the cities of Chiang Rai and Chiang Mai compare to Phuket and Bangkok in the south.

Upon arrival, it’s obvious that the airport in Chiang Rai may be small in size, but it’s big on tourists. A large jet is taxiing out as we head into the terminal, it’s like walking into an airport on a small island. After collecting our luggage and making our way outside, we’re embraced by the surrounding rural landscape. Tall pampas grass lines the roadway on the short drive to our hotel.

Le Méridien Chiang Rai Resort lobby is open and spacious, with no glass or walls hampering the cool morning air. A balcony looks out across the property and we’re greeted with views of the Kok River. The hotel sits on the river’s edge and there’s an infinity pool that I can’t wait to try.

A lovely old rain tree sits on a pathway that leads from the pool area to a wooden footbridge with long, red, traditional Lanna flags. At the main building, restaurant patios are suspended over the water. Above, there are sitting areas for those wanting to relax.

We’re given a refreshing drink and cool towels, after which we head to our rooms, where we plan to relax before lunch. Our room is on the ground floor of the deluxe suite wing, just a few steps away from the pool, which is right outside the balcony door. The room is spacious and the bathroom has a large soaking tub and a shower that can double as a sauna. Above the tub is a sliding panel that opens to the bedroom, offering views of the garden and pool area.

Thailand is renowned for its spa treatments and the hotel’s Parvati Spa has me excited. I’ve decided to try the signature massage – the Parvati aroma indulgence Asian blended massage, which begins with a 15-minute Thai back massage, followed by a traditional oil massage. I’m a little nervous about the back massage, as the last one I had in Thailand left me hurting for days. For the oil treatment, there are four aroma oils to choose from – I’ve decided on the relaxing blend infused with ­lemongrass.

I’m escorted to the treatment room – a private suite with two massage tables, a dressing area and a place to store belongings. The back massage is just what I need and I manage to doze off during the oil massage.

Feeling refreshed, I head off to meet my travel companions for lunch at the hotel’s all-day dining restaurant, Latest Recipe. It offers a buffet dinner with a variety of foods, from roasted chicken to sushi and fresh pad Thai. For breakfast, it serves up an assortment of cereals, pastries, meats, fruits, juices, freshly prepared eggs and Chinese soups.

After a day at the hotel, we head out and visit the Chiang Rai Night Bazaar. I’m anxious to see what the city is like and am surprised by the large shopping centres and hundreds of motorbikes, as well as the breadth and width of the city. I would never have imagined the city to be this large and so busy.

The bazaar is a great place to explore – there are plenty of shops and local food on offer, but be prepared to bargain. The market has wall-hangings, T-shirts, wood carvings, Thai silk scarves and pashminas. In one section of the bazaar, there’s a stage with live music, while another is dedicated to food, with tables set in the centre and vendors to the sides selling everything from fried seafood and grilled meats to soup pots with meats and vegetables. There are even bugs and worms for the more ­adventurous.

After a good night’s sleep, we head to the Golden Triangle in Chiang Saen, which is about an hour’s drive north, bordering Myanmar and Laos. My guide Jittakorn, or “Joe”, tells me this was a regional centre of the opium trade back in the 1960s, when it was known as “black gold”. The trade took place between the three countries divided by the Mekong and Ruak Rivers, creating the triangle. On the riverbank, among the market stalls, stands a large golden Buddha, perched on a replica of a ship. We charter a long, slim boat to take a cruise on the Mekong River over to the Myanmar border and then over to a small island belonging to Laos, where we disembark. First stop, the market. If you collect objects of curiosity, you’ll find bottled snakes and scorpions to add to your collection. It’s worth noting that you need to leave your passport at the border in Thailand.

On the journey back to our hotel, we follow the original wall of Chiang Saen old town and stop at the Wat Phra That Chedi Luang, an ancient pagoda built in 1291. The working temple is undergoing renovation and the monks are operating out of a temporary shelter. Just outside sits a tree estimated to be about 700 years old. During recent excavation work, the tree was discovered concealing an original wall of the ancient site.

With a full day of sightseeing behind us, we head to Leelawadee, a local restaurant a short walk from the hotel on the banks of the Kok. There’s a live band and lots of Thai tourists. As we enjoy our meal, we spy a few lanterns taking flight in the night sky – that sight and the sweet taste of Chiang Rai’s pineapples make for a perfect end to the day.

The next morning, we make the three-hour journey to Chiang Mai. About half an hour in, we stop at the Wat Rong Khun (also known as the White Temple) created by the artist Chalermchai Kositpipat. Unfortunately, its beautiful white exterior suffered damage in an earthquake last year – the steeple has fallen and part of the mural inside has been damaged, but it’s worth a visit, if only for the golden toilets.

As we set off again, we travel through towns that are home to picturesque farms perched on rolling hills and small streams that sometimes follow the roads then trickle off into bush and through lush, jungle-covered mountains.

Our first stop in Chiang Mai is the Oasis Spa, where we enjoy a two-hour Thai massage. Although quite rigorous, I manage to relax and doze off a bit.

Our hotel tonight, the Anantara Chiang Mai hotel, was once the site of the British Consulate. The main building houses the hotel’s restaurants; the rest of the modern hotel was built around it. After getting settled, it’s off to the Chiang Mai night market, where I add to my souvenir ­collection.

On our second day in Chiang Mai, we head to the orchid farms, about 30 minutes outside the city, where we’re shown a wide variety of orchids and hybrids, the process by which the orchids are seeded, transferred into bottles and divided into the growth stages at three, six and 12 months. We also tour the hot atriums to see the orchids in various colours. The gift shop sells perfumes produced from the orchids and jewellery made from petals. We lunch at the restaurant, before making the 15-minute drive up into the mountains to a nearby strawberry farm.

After, we head up the winding roads, past resorts, hot springs, streams and through small towns. It’s amazingly beautiful. Our final destination is a village belonging to the Thai Hmong tribe, where we get out to explore the area – we notice that it’s much cooler up here.

It’s a simple life and reminds me of my summers with my grandmother in Georgia in the United States: the rich and fertile red soil, the deep green valleys and the agriculture.

With our trip coming to a close, we head back down the mountain for our final evening and dinner together at the Four Seasons Resort. The dinner is set in the middle of the property’s rice paddy fields, with live traditional Thai music ringing out around us. After dinner, as a conclusion to the meal and our trip to northern Thailand, we light and release lanterns into the night sky, along with wishes of a return to this region some day.

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Fletcher 40, Moores 28 no, Lamichhane 2-9

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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