The beaches of Boracay are one of the top tourist attractions in the Philippines. Highlights on and around the white-sand shores include various watersports, fresh seafood dining and five-star hotels. iStockphoto.com
The beaches of Boracay are one of the top tourist attractions in the Philippines. Highlights on and around the white-sand shores include various watersports, fresh seafood dining and five-star hotels. iStockphoto.com
The beaches of Boracay are one of the top tourist attractions in the Philippines. Highlights on and around the white-sand shores include various watersports, fresh seafood dining and five-star hotels. iStockphoto.com
The beaches of Boracay are one of the top tourist attractions in the Philippines. Highlights on and around the white-sand shores include various watersports, fresh seafood dining and five-star hotels.

Thrillers outside Manila: exploring the Philippines


  • English
  • Arabic

"Welcome to the Philippines, I hope you enjoy your stay," the immigration clerk in Manila says in perfect American English as he hands me back my passport. I walk out of customs with excitement and curiosity, now that I've finally made my way to the home of 600,000 current UAE residents. This interest brewed recently following the grand ­efforts made by the Philippines's tourist board to welcome visitors from the Middle East.

It’s hard to pass by Terminal 3 at Dubai International Airport without noticing the large, gleaming posters of happy couples and families enjoying their day on the beaches of Boracay or under the waterfalls of Cebu, yet Manila has earned a questionable reputation on matters such as ease of transport, poverty and the crime rate. With neighbouring rivals such as Bangkok and Singapore, Manila unfortunately has been lower on travel enthusiasts’ bucket lists. With a crime rate twice that of Bangkok, these were concerns that lingered in the back of my mind.

However, all of that was about to change, and within five minutes I’m already reassured and impressed by the high-rises that fill the skies, and the number of shopping and multi-complex centres that are havens for tourists and locals alike. I can’t help thinking how this place reminds me of Bangkok – first, because of the traffic: a 20-minute drive can easily turn into an hour-long journey, so plan your trips carefully or use the Metro where ­possible.

Passing through the traffic jams, we arrive in the central area of Makati, the heart of the financial district and home to large corporations, embassies and five-star hotel chains. Makati has also managed to build a reputation as one of the city’s most influential centres for arts and culture, with investments from prominent Filipinos such as the Ayala family. There are various points of interest in Makati, including the Ayala Museum or Greenbelt, an upmarket shopping complex housing local and international brands. I find Makati the perfect resting spot in Manila, staying at The Peninsula hotel, as well as offering top-class facilities and food. I’m happy to find a prayer mat and Quran in my room (I’d informed them of my religious requirements). In general, Manila seems accommodating to Muslim tourists – there’s a large number of halal restaurants and separate halal kitchens in most five-star hotels.

As the temperature begins to rise during the day, we head into the shopping centres alongside large crowds of families. Here, shopping might as well be a national sport. It’s practically synonymous with one name in Manila: SM. With more than 208 malls around the Philippines, SM currently has two of the world’s top 5 largest malls. My options aren’t just limited to retail: a visit to SM’s Mall of Asia includes an open concert hall, an ­Olympic-sized ice skating rink and a science discovery centre. After a long and impressive day wandering the shopping malls, I sit and enjoy a sip of Bo’s Coffee, one of several national coffee chains in the Philippines, and enjoy watching the crowds.

After a couple of days, I’m excited to see more of the country, and set out to explore Cebu, the oldest city in the Philippines. Still with pictures of white sandy beaches in my head, I’m surprised to land in what looks like a miniature Manila, albeit with fewer skyscrapers and less ­traffic.

Cebu is actually a large island – the second most populated ­island in the country. Its location made it a prime stop for the many Arab and Siamese traders who passed through here for hundreds of years and played a role in shaping it.

I feel like I take my first real step into Filipino culture when I begin exploring Cebu. Walking through the historic quarters of the city, I arrive at Magellan’s Street to the soft chants of local women dressed in red and yellow. “Viva pit Señor,” they say (“Hail to the holy child”). As I step closer, I realise that the women are dancing in front of Magellan’s Cross, which was planted here by Portuguese and Spanish explorers when they arrived in 1521.

The crowd and noise grow stronger as we approach Basilica Minore del Santo Niño, an important monument that hosts the Sinulog, a religious and cultural festival exclusive to Cebu. I begin to see the vast differences between Manila and Cebu as I observe the Spanish architecture. The old Spanish fortress of San Pedro and the Sandiego-Yap ancestral home are among the places I visit.

Next, I head towards the island of Mactan, connected to the city by a bridge. I begin to get a glimpse of the postcard pictures of pristine clear waters. Mactan is one of many islands that tourists can opt for when visiting Cebu, with an array of watersports and boat rides to choose from; diving is one of the most popular activities.

Instead of enjoying a lazy morning on Mactan’s white sandy beaches, I opt to rise at 6.30am and head out to the southernmost part of Cebu island, the city of Oslob. Large tour buses accompany us throughout the journey, all taking passengers for the same memorable experience of swimming with whale sharks. We arrive and are welcomed by a rush of tour groups changing into swimming gear. We’re taken to our boats and head out to the middle of the ocean. With my eyes wide open, I look for any sign of movement in the water, and the whole boat cheers when we see our first whale shark, and we all jump in to the ocean. The creatures are astounding in size; we’re lucky to swim with seven of them.

Once back on land, our group is starving, so we head to Manna Sutukil, an open-air Filipino restaurant where you can choose your seafood and how you want it cooked. This is as close as possible to getting a home-cooked meal in a restaurant, our guide told us, and it’s by far the best food we have in Cebu, enjoying a table filled with large milkfish on white rice, with steamed prawns and fresh coconut water.

We complete our tour of Oslob and Cebu at Tumalog Falls. If you don’t want to walk down to the waterfalls, many motorcyclists are available to take you. It’s the perfect pit stop and makes for great pictures.

After two great days filled with culture and adventure, I’m now ready to unwind and enjoy some rest and relaxation on the shores of one of the best beach locations in the world, Boracay. “Welcome to paradise,” the Shangri-La’s guest relations manager says with a big smile. After a 45-minute plane ride from Cebu to Kalibo, then another couple of hours to reach the resort, all the hassle seems to disappear once we set foot on this island.

The Shangri-La is one of the many luxury resorts on Station 1 (Boracay is divided into three stations), where hotels offer exclusive access to private beaches. We have ample activities to enjoy at the resort, including jet-skiing, kayaking and diving. We opt to enjoy our day island hopping. On-board a local boat, we venture for a half-day tour around remote islands. Many of the ­islands are equipped with rest stops with tables and shade for visitors. This gives us a chance to enjoy a great lunch filled with an array of seafood.

After a long day in the sun, a night out to mingle with the ­locals and other tourists seems like a great idea. A 15-minute complimentary shuttle from the Shangri-La brings us to Station 2 of Boracay, which is famous for its long white beach that houses many restaurants with live music throughout the night. Alternatively, for those who want to buy souvenirs, many of the shops stay open for tourists until 11pm.

As we take the midnight shuttle back to the hotel, I reflect on my week-long trip, and conclude that this is one of the most ­underrated countries in Asia.

weekend@thenational.ae

Follow us @TravelNational

Follow us on Facebook for discussions, entertainment, reviews, wellness and news.

Match info:

Portugal 1
Ronaldo (4')

Morocco 0

Chatham House Rule

A mark of Chatham House’s influence 100 years on since its founding,  was Moscow’s formal declaration last month that it was an “undesirable
organisation”. 

 

The depth of knowledge and academics that it drew on
following the Ukraine invasion had broadcast Mr Putin’s chicanery.  

 

The institute is more used to accommodating world leaders,
with Nelson Mandela, Margaret Thatcher among those helping it provide
authoritative commentary on world events. 

 

Chatham House was formally founded as the Royal Institute of
International Affairs following the peace conferences of World War One. Its
founder, Lionel Curtis, wanted a more scientific examination of international affairs
with a transparent exchange of information and ideas.  

 

That arena of debate and analysis was enhanced by the “Chatham
House Rule” states that the contents of any meeting can be discussed outside Chatham
House but no mention can be made identifying individuals who commented.  

 

This has enabled some candid exchanges on difficult subjects
allowing a greater degree of free speech from high-ranking figures.  

 

These meetings are highly valued, so much so that
ambassadors reported them in secret diplomatic cables that – when they were
revealed in the Wikileaks reporting – were thus found to have broken the rule. However,
most speeches are held on the record.  

 

Its research and debate has offered fresh ideas to
policymakers enabling them to more coherently address troubling issues from climate
change to health and food security.   

 
TOP%2010%20MOST%20POLLUTED%20CITIES
%3Cp%3E1.%20Bhiwadi%2C%20India%0D%3Cbr%3E2.%20Ghaziabad%2C%20India%0D%3Cbr%3E3.%20Hotan%2C%20China%0D%3Cbr%3E4.%20Delhi%2C%20India%0D%3Cbr%3E5.%20Jaunpur%2C%20India%0D%3Cbr%3E6.%20Faisalabad%2C%20Pakistan%0D%3Cbr%3E7.%20Noida%2C%20India%0D%3Cbr%3E8.%20Bahawalpur%2C%20Pakistan%0D%3Cbr%3E9.%20Peshawar%2C%20Pakistan%0D%3Cbr%3E10.%20Bagpat%2C%20India%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%20IQAir%3C%2Fem%3E%3C%2Fp%3E%0A
How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

Formula%204%20Italian%20Championship%202023%20calendar
%3Cp%3EApril%2021-23%3A%20Imola%3Cbr%3EMay%205-7%3A%20Misano%3Cbr%3EMay%2026-28%3A%20SPA-Francorchamps%3Cbr%3EJune%2023-25%3A%20Monza%3Cbr%3EJuly%2021-23%3A%20Paul%20Ricard%3Cbr%3ESept%2029-Oct%201%3A%20Mugello%3Cbr%3EOct%2013-15%3A%20Vallelunga%3C%2Fp%3E%0A
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