For years mobile phones have been getting smaller and sleeker - so much so that they are virtually unrecognisable from the bricks of the 1980s.
But as 70,000 telecoms executives descend on Barcelona for this week's Mobile World Congress (MWC), one trend is expected to become clear: big phones are back.
The largest trade show in the telecoms sector is this year expected to have a heavy slant on "phablets" - mobile devices that are part smartphone, part tablet.
Sony, Huawei and HTC are all rumoured to be launching their own phablets at MWC this year, in an attempt to stay competitive in the cut-throat mobile market.
They follow Samsung, which has led the way in the phablet market with devices such as the Note 2.
"There is a big trend toward phablets, we will see more of them this year," said Ziad Matar, the senior director and head of Middle East and Central Asia at Qualcomm.
Phablets typically have large tablet-style screens, but can still be held to the ear to make a phone call.
"The assumption is that these devices have appeared owing to the emergence of mobile broadband … where the larger screen offers a better user experience for these faster services," said David McQueen, the principal analyst at Informa Telecoms and Media.
Super-fast long-term evolution (LTE) mobile internet connections, also branded as 4G, is another technology expected to be high on the agenda at the MWC this year.
By the end of last year there were 62 million LTE subscriptions, with analysts expecting 633 million subscriptions by the end of 2016.
"4G will account for just 1.9 per cent of global mobile connections by end-2013 … It is only by end-2017 that 4G will exceed 10 per cent of global connections," said Dario Talmesio, the principal analyst at Informa.
With better connectivity, machine-to-machine technology will also attract attention in what is thought to be a US$1 trillion (Dh3.67tn) industry. Monetisation of digital services as well as data and subscription charges are also expected to be key talking points among the MWC delegates.
Despite the big names on show at MWC this year, Google, Microsoft and BlackBerry have all decided to forgo exhibiting, opting instead to host their own events to make key announcements.
However, other companies said attending MWC is worthwhile, especially to showcase new products.
Taiwan's HTC said it had purposely announced its new flagship smartphone, the HTC One, before the Barcelona event - but still plans to put the product on show at MWC.
"We chose to announce the HTC One before the Mobile World Congress this year. Because what we want to do [there] is to get the product into people's hands," said Jon French, the vice president of HTC in the Middle East and Africa.
"I think there's going to be a huge amount of innovation and a huge number of announcements, as always. I think the smartphone world is probably one of the most competitive and most dynamic in the world right now."
thamid@thenational.ae
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
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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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Expo details
Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
It is located adjacent to Al Maktoum International Airport in Dubai South
