The UAE’s first gaming resort is expected to boost visits to Ras Al Khaimah and attract travellers previously unaware of the emirate's offerings, but that is only a part of a much wider tourism strategy.
The $5.1 billion Wynn Al Marjan Island resort in Ras Al Khaimah secured the country's first gaming licence from UAE authorities last year.
“When you think about Wynn, it is arguably one of the best luxury integrated resorts in the world. And to have that type of brand coming to a destination like ours is something that I think will end up being a great new contributor to the tourism ecosystem," Raki Phillips, chief executive of Ras Al Khaimah Tourism Development Authority, said.
But it is only one of a number of plans, he added.
“The Wynn will definitely contribute towards tourism but just like many other things that have come to the UAE, [such as] the Expo that was an incredible driver … I genuinely believe that all of our hotels, when they open, will give a new contribution, same with our attractions,” Mr Phillips told The National on the sidelines of the Arabian Travel Market in Dubai.
The resort will have 1,530 rooms, 22 restaurants, a nightclub, salon, spa, designer boutiques, an events centre, several pools and a marina.
It will “create a tremendous amount of interest in Ras Al Khaimah”, said Michael Weaver, chief communications officer at Wynn Resorts.
“It will get people considering Ras Al Khaimah as a destination who perhaps wouldn't have considered it before, because they wouldn't have been made aware of it.
"And when they look in and see Al Marjan Island [and all the new hotels coming up there], it's going to be remarkable. There really aren't that many other places where you'll have that collection of hotels, restaurants and integrated destination resort all within walking distance.”
But the gaming floor will be only one amenity of many, he said.
“Gaming gets a lot overemphasised and I think that's because it takes up so much physical space, because of the scale of it, but that does not necessarily equate to the importance of it,” Mr Weaver told The National.
“When people go to destination resorts, they go to experience all of those amenities, so gaming may take up the largest space, it may be a defining characteristic, but it is not the most important characteristic. What's important is the cumulative guest experience of all the amenities together.”
Gambling remains prohibited in the Emirates, as it is across the Gulf, but the UAE set up the General Commercial Gaming Regulatory Authority to oversee and supervise commercial "gaming activities". These include lotteries, internet gaming, sports betting and integrated gaming centres or resorts.
The word "gaming" is also used by the equivalent authorities in the US.
Calling all travellers
Ras Al Khaimah, which recorded 1.28 million overnight visitors last year, aims to boost that figure to 3.5 million by 2030.
As part of the strategy, the emirate is expanding its hospitality portfolio, which stood at about 55 hotels and resorts, with 8,211 rooms, as of March. The number of rooms in the emirate is set to double in the next few years, with more than 7,500 rooms added.
The emirate aims to boost tourism’s contribution to the economy to a third by 2035 and position itself as one of the top 10 fastest-growing global destinations. The strategy is expected to create many jobs in the industry, with the Wynn resort alone forecast to employ about 7,000 people.
The emirate is setting up the infrastructure to encourage such growth, Mr Phillips said.
Ras Al Khaimah International Airport recorded 661,765 arrivals last year, up 28 per cent annually, with that number estimated to exceed two million by the end of the decade.
“The airport is going through a great transformation and, with the growth of tourism that the destination is going through, it complements it," he said.
"It has to [grow and transform] to meet the demand that's coming through. We will be making announcements in the future of how that airport will transform."
The tourism board is also in talks to increase air connections to the emirate. Mr Phillips said: "I think the whole emirate has to grow and develop. But again, you're 45 minutes away from one of the busiest airports in the world [Dubai International] ... I think the entire UAE ecosystem helps to drive the success that we're having."
The emirate “can be ready” by 2027 to welcome the influx of tourists when Wynn opens, said Mr Weaver.
“If you look at the emirate now, there is a lot of construction going on, getting ready for not just our hotel, but all the [other] hotels. So there is massive infrastructure being built. And what happens in destinations is, there is this constant evolving that goes on in creating more and more infrastructure,” he said.
“So that's not a static experience where you create the infrastructure and you're done, not in a destination as dynamic as this is going to be."
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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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1. Featherweight 66kg
Ben Lucas (AUS) v Ibrahim Kendil (EGY)
2. Lightweight 70kg
Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)
3. Welterweight 77kg
Marcos Costa (BRA) v Abdelhakim Wahid (MAR)
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Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)
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Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)
7. Featherweight 66kg
Yousef Al Husani (UAE) v Mohamed Allam (EGY)
8. Catchweight 73kg
Mostafa Radi (PAL) v Abdipatta Abdizhali (KGZ)
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Jaures Dea (CMR) v Andre Pinheiro (BRA)
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Tarek Suleiman (SYR) v Juscelino Ferreira (BRA)
