A hydrogen filling station in Herten, Germany. France's Air Liquide is opening a factory near Las Vegas that will convert methane from landfills into hydrogen to power emission-free cars and lorries. AFP
A hydrogen filling station in Herten, Germany. France's Air Liquide is opening a factory near Las Vegas that will convert methane from landfills into hydrogen to power emission-free cars and lorries. AFP
A hydrogen filling station in Herten, Germany. France's Air Liquide is opening a factory near Las Vegas that will convert methane from landfills into hydrogen to power emission-free cars and lorries. AFP
A hydrogen filling station in Herten, Germany. France's Air Liquide is opening a factory near Las Vegas that will convert methane from landfills into hydrogen to power emission-free cars and lorries.

Las Vegas factory to convert gas from landfills into hydrogen to power vehicles


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The French industrial gas company Air Liquide is opening a factory near Las Vegas this month that will convert methane from landfills into hydrogen to power emission-free cars and lorries.

The $250 million plant will have the capacity to produce up to 30 tonnes of liquid hydrogen a day, enough for about 40,000 fuel-cell vehicles, Mike Graff, an Air Liquide executive vice president, said in an interview.

Air Liquide plans to ship all of the plant’s output to California, although there are only about 12,000 hydrogen vehicles registered in the state. Yet the company expects demand for hydrogen as a transport fuel to surge, particularly in long-haul vehicles, as California pushes to decarbonise its economy by 2045.

Battery packs big enough for electric lorries add enormous weight, and fuel cells running on hydrogen are far faster than batteries to refuel — a key consideration for long-haul drivers.

“Five minutes later, you’ve taken on a full load of hydrogen and you’re back on the road again,” Mr Graff said.

The plant will use landfill gas as its raw material, preventing the methane in the gas from escaping into the atmosphere and contributing to global warming.

The landfill gas will be purified into renewable natural gas, then hydrogen will be stripped from it using steam reformation. Although steam reformation releases carbon dioxide — another greenhouse gas — Mr Graff said those emissions will be offset by the benefits of keeping the original methane out of the air.

Air Liquide will supply the hydrogen to FirstElement Fuel, a California company that operates hydrogen fuelling stations. Air Liquide invested $12m in FirstElement in 2019.

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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On sale: now

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1 Lewis Hamilton, Mercedes

2 Kimi Raikkonen, Ferrari

3 Sebastian Vettel, Ferrari

4 Max Verstappen, Red Bull

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6 Romain Grosjean, Haas

7 Nico Hulkenberg, Renault

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19 Sergey Sirotkin, Williams

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Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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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.

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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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Updated: May 30, 2023, 7:34 AM