Emirates has successfully completed a demonstration flight powered by 100 per cent sustainable aviation fuel (SAF), as part of the global aviation industry's push to use more of the greener fuel to meet carbon emission targets.
The Boeing 777-300ER plane flew for more than an hour over Dubai's coastline on Monday, becoming the first such flight in the Mena region to be powered by SAF in one of two engines, the airline said.
“The trial today is very important and sets a new milestone for the industry and Emirates airline … it has not been done before on a wide body aeroplane, so it is great team work between Emirates, GE and Boeing,” said chief operating officer Adel Al Redha at the Emirates Engineering Centre before the flight took off.
“It is definitely a step forward towards helping the environment. With this step, our aim is to provide an alternative fuel that will reduce carbon emissions and become more environmentally friendly.”
The airline's engineering team is also holding talks with European plane maker Airbus about plans for a similar SAF-powered test flight using its flagship A380 double-decker this year, Mr Al Redha said.
Emirates — the world's largest operator of Boeing 777 and Airbus A380 aircraft — is aiming for “SAF to make up half its total fuel supply by 2030”, although this depends largely on regulatory certification and adequate supply of the alternative fuel at commercially viable prices, he said.
“There is a process we have to go through to get the approval from the regulatory authorities to use SAF on commercial planes,” he said.
“Then we start discussing with the producers how to make this fuel available in Dubai or the UAE in higher quantities and what the delivery costs will be for this fuel.”
The cost of research and development, and production costs for SAF are “high in the beginning”, so the airline is open to working with both local and global companies for its procurement, Mr Al Redha said.
SAF is widely considered in the global aviation industry as the most significant contributor to reaching its net-zero goal by 2050.
However, this requires a major boost in SAF production from the current minuscule levels, and at cheaper prices.
Emirates worked with GE Aerospace, Boeing, Honeywell, Finnish biofuel producer Neste and Wisconsin-based renewable fuels company Virent to procure and develop a blend of SAF that closely replicates the properties of conventional jet fuel.
The initiative adds to the body of industry data and research about SAF blends in higher proportions, paving the way for standardisation and future certification of 100 per cent drop-in SAF as a replacement for jet fuel. The current blend limit is 50 per cent.
“Boeing has been a huge proponent of SAF as the most immediate and long-term method to help the industry reach its target of net zero by 2050,” Kuljit Ghata-Aura, president of Boeing in the Middle East, Turkey and Africa, told reporters.
“SAF is the method by which you can do this with the least disruption to existing infrastructure and existing aircraft design, and is therefore a real credible solution.”
Commercial aircraft are currently allowed to fly using a maximum of 50 per cent blend of SAF combined with conventional jet fuel, and the industry is working towards certification that will permit 100 per cent SAF.
“Boeing Company will only manufacture aircraft that are capable of flying on 100 per cent SAF from 2030,” Mr Ghata-Aura said.
Producing SAF on a cheaper scale will require action from all aerospace stakeholders, including governments, regulators, plane makers, engine makers and airlines, he said.
The use of SAF can result in up to an 80 per cent reduction in the life cycle of carbon dioxide emissions, said Mohamed Al Ghailani, Boeing's regional lead on global sustainability policy and partnerships.
Defining the standards for use of 100 per cent SAF could come within two years, said Zeina Chakhtoura, GE Aviation's senior customer service manager.
Before Emirates' test flight, chemical and physical fuel property measurements were carried out during rigorous trials until a blending ratio that mirrored the qualities of jet fuel was established.
More than 18 tonnes of SAF were blended from renewable diesel fuel provided by Neste and Virent. The 100 per cent SAF supplied one GE90 engine on the Boeing 777 wide-body aircraft, with conventional jet fuel powering the other.
The test flight shows the compatibility of the blended SAF as a safe and reliable fuel source, Emirates said.
The UAE's Enoc Group participated in the test flight by securing, blending and loading the SAF.
Neste said it was working closely together with partners to accelerate the availability and use of SAF as the company increases its SAF production capacity to 1.5 million tonnes per year by the end of the year.
“We look forward to growing the supply of SAF also to Dubai,” said Jonathan Wood, vice president for renewable aviation at Neste's Europe, Middle East and Africa unit.
Virent said its technology converts widely available, plant-based sugars into the compounds that make 100 per cent SAF possible, without the need to blend it with traditional jet fuel.
Working with Emirates on the flight test demonstrates “that we can power sustainable aviation without modifying today’s modern airline engines or the infrastructure that serves the airline industry”, said Dave Kettner, president and general counsel of Virent.
Zayed Sustainability Prize
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Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood
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Devesh Mamtani from Century Financial believes the cash-hoarding tendency of each generation is influenced by what stage of the employment cycle they are in. He offers the following insights:
Baby boomers (those born before 1964): Owing to market uncertainty and the need to survive amid competition, many in this generation are looking for options to hoard more cash and increase their overall savings/investments towards risk-free assets.
Generation X (born between 1965 and 1980): Gen X is currently in its prime working years. With their personal and family finances taking a hit, Generation X is looking at multiple options, including taking out short-term loan facilities with competitive interest rates instead of dipping into their savings account.
Millennials (born between 1981 and 1996): This market situation is giving them a valuable lesson about investing early. Many millennials who had previously not saved or invested are looking to start doing so now.
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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
RESULTS
Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)
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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
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