Dear Ali: What are the differences between the seven emirates? KA, Dubai
Dear KA: Well, each emirate is ruled by a different Emirati royal family and has its own characteristics, including its individual role in UAE history. The seven emirates used to be called the Trucial States before the federation was formed in 1971.
Abu Dhabi is the largest emirate and supplies most of the country's oil and is ruled by the Al Nahyan family.
Sheikh Khalifa bin Zayed Al Nahyan, the President of the UAE, lives here. Another prominent feature of this emirate is that it is known as a place of business opportunities. Dubai is ruled by the Al Maktoum family and is more of a tourist attraction. As the second largest emirate, it is also the hub for UAE trade due to its many free trade zones and, of course, is home to the great Burj Khalifa.
The other emirates are much smaller than Abu Dhabi and Dubai. Sharjah is ruled by the Al Qasimi family. It has two coastlines, the Arabian Gulf and the Gulf of Oman. It is the primary centre for Emirati culture and educational institutions. Its architecture is rather traditional in comparison to that of Abu Dhabi and Dubai. Ajman is ruled by the Al Nuami family and located along a creek. Ship-building firms are quite popular in Ajman. Umm Al Quwain is ruled by the Al Mualla family. It has the smallest population and is the quietest emirate since it is far away from the vibrant city life. Ras Al Khaimah is ruled by the Al Qasimi family. It has many hills and mountains, and this is why it rains more often in this part of the country. Fujairah, which is ruled by the Al Sharqi family, is close to the mountains and is located on the Indian Ocean, the only emirate that doesn't share the same coastline as the other six emirates.
Both Ras Al Khaimah and Fujairah are known for great outdoor activities such as hiking, biking and mountain climbing. For me as an Emirati, I simply urge everyone, Emiratis and expats, to pay a visit to all seven emirates. Our country has many attractions and unique spots, including the Al Ain Oasis, the Empty Quarter, the Dubai Creek and more.
Dear Ali: Should expats be required to speak Arabic in the UAE? KM, Dubai
Dear KM: A short answer would be "I wish" but sadly, there are no requirements, although many of my expat friends wish to learn it.
It is our national language, but since English is becoming more widely spoken in the UAE and our children are increasingly receiving an international education, many Emiratis fear that we are losing our Arabic language, which represents a great part of our identity.
So while you don't have to speak Arabic because English is enough to get you around, this also has a downside; many expats feel discouraged to speak Arabic because most of the time people still respond to them in English and not in Arabic. If you do speak some Arabic, then I would recommend you to still use it here if the opportunity arises.
Learning it can be an advantage and there are many Arabic classes that you can take at the schools at the Eton Institute, for example, or even online.
For the Emirati dialect, you can find the best courses here: Learn Emarati is a course that has been started for adults by its founder, Shaima Al Sayed, in March 2011. For more info, visit www.learn-emarati.com.
Ali Al Saloom is a cultural adviser and public speaker from the UAE. Follow @AskAli on Twitter, and visit www.ask-ali.com to ask him a question and to find his guidebooks to the UAE, priced at Dh50.
UAE currency: the story behind the money in your pockets
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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