Emirates has signed an agreement with Shell Aviation for the supply of more than 300,000 gallons of blended sustainable aviation fuel for use at its hub in Dubai, as it strives to reduce its carbon emissions.
The first delivery under the agreement is expected to start before the end of the year, making it the first time that the clean fuel is supplied through the Dubai International Airport's fuelling system, Emirates said on Monday.
“We hope that this collaboration develops further to provide an ongoing future supply of SAF in our hub, as there are currently no production facilities for SAF in the UAE,” said Tim Clark, the airline's president.
“Aviation plays a vital role in Dubai and the wider UAE economy, and we look forward to continue collaborating with like-minded organisations and government entities to look at viable solutions that introduce more SAF, a fuel that is currently extremely limited in supply, into the aviation fuel supply chain and support Emirates’ efforts to reduce emissions across our operations.”
SAF, which refers to alternative fuels made from renewable sources that are used to power aircraft, is crucial for the global aviation industry to reach its net-zero goal by 2050.
However, its adoption is still in its early stages due to small-scale production and the clean fuel's higher cost, compared with conventional kerosene.
The International Air Transport Association estimates that SAF could contribute about 65 per cent of the reduction in emissions needed by the aviation industry to reach its net-zero emissions by the middle of the century.
Emirates said its SAF supply agreement with Shell Aviation was part of an environmental strategy focused on emissions reduction, responsible consumption and the conservation of wildlife and habitats.
Under the agreement, Emirates will track the delivery of the clean fuel and its use data through Avelia, a blockchain powered digital book-and-claim platform for business travel.
Shell, Accenture and American Express Global Business Travel jointly launched Avelia in June 2022, according to Shell's website.
Through Avelia, Emirates will buy the sustainable fuel and associated environmental attributes to help decarbonise its Scope-1 related emissions, the airline said.
Scope 1 refers to greenhouse gas emissions directly related to a company’s operating activities.
The Scope-3 environmental attributes associated to the same SAF will be purchased by Shell Corporate Travel to help decarbonise its related business travel.
Scope 3 refers to other indirect greenhouse gas emissions.
“By using Avelia, the agreement demonstrates how book-and-claim solutions can enable airlines and corporates to both share the environmental benefits of SAF,” Emirates said.
Emirates' agreement with Shell Aviation marks a “step forward” for the aviation industry in the UAE, said Chu Yong-Yi, vice president of Shell Corporate Travel.
“Enabling SAF to be supplied at DXB for the first time is an important milestone, and a perfect example of how the different parts of the aviation value chain have a role to play in unlocking progress on SAF,” Mr Chu said.
“We hope that this can act as a springboard for more action on SAF across the aviation industry in the UAE and region, delivering another step forward for our net-zero emissions journey.”
In May, Emirates said it had set aside $200 million to fund research and development projects focused on advanced fuel technology that can reduce the environmental impact of commercial aviation.
In January, Emirates successfully completed a demonstration flight powered by SAF in one of two engines of a Boeing 777-300ER plane that flew for more than an hour over Dubai's coastline.
The airline’s first flight powered by SAF blended with jet fuel took place in 2017 – on a Boeing 777 that flew from Chicago.
Emirates also fuelled with a SAF blend for flights from Stockholm to Dubai, it said. It currently operates flights from Paris, Lyon and Oslo with blended SAF.
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
Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
A Prayer Before Dawn
Director: Jean-Stephane Sauvaire
Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai
Three stars
Past winners of the Abu Dhabi Grand Prix
2016 Lewis Hamilton (Mercedes-GP)
2015 Nico Rosberg (Mercedes-GP)
2014 Lewis Hamilton (Mercedes-GP)
2013 Sebastian Vettel (Red Bull Racing)
2012 Kimi Raikkonen (Lotus)
2011 Lewis Hamilton (McLaren)
2010 Sebastian Vettel (Red Bull Racing)
2009 Sebastian Vettel (Red Bull Racing)
More from Neighbourhood Watch:
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
Persuasion
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