Abdul Aziz Bamadhaf got into beekeeping 24 years ago and liked it so much he established an Abu Dhabi business, Bees Kingdom, which sells beekeeping equipment, honey and supplements. He explains what he likes about it and why you should be wary of African bees.
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How did you get into beekeeping?
It was a hobby at first. I have a friend from Egypt who brought me bees [from his country]. I only had 10 hives at the time. It was very hard to work at first. I got books in Arabic, but they don't write a lot about it in Arabic. I discovered it myself.
Do you still do it?
Yes, it gives me happiness. I cannot actually explain the feeling, but even the smell of it is unbelievable. People think bees are like other bugs, but they are not. It is interesting.
Have you ever been badly stung?
Yes, big time. One time we brought bees from Turkey. I kept them on the roof of my brother's villa. The next day, we wanted to take them to Ras Al Khaimah. But I lost the bottom of it. I got maybe 200 bites. I went to the hospital and got three injections. But I am not allergic. People who are allergic could die with only three bites. You don't know if you have an allergy or not, so you have to be careful.
What kind of bees do you use?
We use Egyptian bees. They are very aggressive. We have to take care of those bees properly because they are very dangerous. All of the colonies from Africa are aggressive. Here in the Arab [world there is a type of bees which is] only in Yemen and Oman. We don't get that kind of bees here in the UAE because the weather is so hot. We did [import] some in the past from Australia. They are not aggressive at all. But we only used them one season, because they die in the heat.
Do you have a hive at your house?
Before, they allowed it. Now they don't. You have to have a farm. We have farms in Al Ain and Ras Al Khaimah.
Do they take a lot of looking after?
Every two weeks you have to check, because they have many enemies. If ants get in, the bees leave the hive. We use car oil under the legs [of the hive], but sometimes the dust covers the oil so the ants get into it. Another enemy is the lizard. It eats the bees. It comes near the door and gets them one by one. In one minute it can eat about 10. And when bees are afraid they do not go out.
* Gillian Duncan
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Zayed Sustainability Prize
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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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History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
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What is an FTO Designation?
FTO designations impose immigration restrictions on members of the organisation simply by virtue of their membership and triggers a criminal prohibition on knowingly providing material support or resources to the designated organisation as well as asset freezes.
It is a crime for a person in the United States or subject to the jurisdiction of the United States to knowingly provide “material support or resources” to or receive military-type training from or on behalf of a designated FTO.
Representatives and members of a designated FTO, if they are aliens, are inadmissible to and, in certain circumstances removable from, the United States.
Except as authorised by the Secretary of the Treasury, any US financial institution that becomes aware that it has possession of or control over funds in which an FTO or its agent has an interest must retain possession of or control over the funds and report the funds to the Treasury Department.
Source: US Department of State
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