• Valencia, in south-east Spain, was voted the world's best city for expatriates in the annual InterNations Expat City Ranking 2022 report. Photo: Unsplash
    Valencia, in south-east Spain, was voted the world's best city for expatriates in the annual InterNations Expat City Ranking 2022 report. Photo: Unsplash
  • Dubai is the world's second-best city for expats, based on quality of life, the study found. Antonie Robertson/The National
    Dubai is the world's second-best city for expats, based on quality of life, the study found. Antonie Robertson/The National
  • Mexico City was ranked third for its affordable lifestyle. Photo: Unsplash
    Mexico City was ranked third for its affordable lifestyle. Photo: Unsplash
  • Portugal's capital Lisbon is the fourth-best city for expats, according to the InterNations poll. Photo: Unsplash
    Portugal's capital Lisbon is the fourth-best city for expats, according to the InterNations poll. Photo: Unsplash
  • Spanish capital Madrid was ranked the fifth-best city for expats, based on its leisure facilities and welcoming culture, the survey found. Photo: Unsplash
    Spanish capital Madrid was ranked the fifth-best city for expats, based on its leisure facilities and welcoming culture, the survey found. Photo: Unsplash
  • Expatriates say they feel at home in Thailand's capital Bangkok. Photo: Unsplash
    Expatriates say they feel at home in Thailand's capital Bangkok. Photo: Unsplash
  • Expats are satisfied with their finances, jobs and quality of life in Basel, north-west Switzerland, according to InterNations. Photo: Unsplash
    Expats are satisfied with their finances, jobs and quality of life in Basel, north-west Switzerland, according to InterNations. Photo: Unsplash
  • Melbourne, Australia, was ranked as the eighth-best city for expats, who say they are happy with their work-life balance. Photo: Unsplash
    Melbourne, Australia, was ranked as the eighth-best city for expats, who say they are happy with their work-life balance. Photo: Unsplash
  • Abu Dhabi ranked first globally for its availability and quality of medical care, in the Health and Wellbeing subcategory. Victor Besa / The National
    Abu Dhabi ranked first globally for its availability and quality of medical care, in the Health and Wellbeing subcategory. Victor Besa / The National
  • Singapore was one of the best-rated destinations in the Digital Life category, according to InterNations. Photo: Unsplash
    Singapore was one of the best-rated destinations in the Digital Life category, according to InterNations. Photo: Unsplash

Where are the world’s best cities for expats to live and work?


Felicity Glover
  • English
  • Arabic

Dubai and Abu Dhabi have been ranked as the world’s second and ninth best cities, respectively, for expatriates to live and work based on the high quality of life they offer, according to a new report by global network InterNations.

Last year, the survey ranked Dubai in third place and Abu Dhabi in 16th.

Valencia in Spain topped the global ranking for the best city for foreign workers to live, with Mexico City in third place, Lisbon in fourth and Madrid in fifth, InterNations says in its annual Expat City Ranking 2022 report released on Tuesday.

Rounding out the top 10 was Bangkok in sixth place, followed by Basel (seventh) Melbourne (eighth) and Singapore (10th).

InterNations polled 11,970 people in 50 cities, asking questions based on five categories: Quality of Life, Ease of Settling In, Working Abroad, Personal Finance and an Expat Essentials Index, which covers digital life, administration topics, housing and language.

“Dubai and Abu Dhabi claim the top two spots in the Expat Essentials Index, and both also rank in the top 10 for Quality of Life,” says InterNations, which has more than 4.5 million members.

In September, the UAE ranked number one across the Middle East, Africa and Asia, and was among the top 10 countries around the world for expatriates to relocate, a survey by health insurance company Cigna found.

Four per cent of expats around the world want to relocate to the UAE because of its progressive policy changes, recent visa reforms and economic rebound after Covid-19, the 360° Global Well-Being Survey showed.

The UAE, the Arab world’s second-largest economy, has undertaken several economic, legal and social reforms in recent years to strengthen its business environment, boost foreign direct investment, attract skilled workers and provide incentives to companies to set up or expand their operations.

In 2019, amendments were introduced to the golden visa initiative to simplify the eligibility criteria and expand the categories of beneficiaries.

Watch: UAE golden visa: who is eligible and how to apply?

The 10-year visa is granted to investors, entrepreneurs, skilled professionals who earn a monthly salary of more than Dh30,000 ($8,167), exceptional talents, scientists and professionals, outstanding students and graduates, property investors, humanitarian pioneers and front-line heroes.

A green visa provides a five-year residency for skilled employees without the need for a sponsor or employer. The minimum educational level is a bachelor’s degree or equivalent and the salary should not be less than Dh15,000.

Meanwhile, the UAE introduced a one-year digital nomad visa in March 2021 that allows people to live in the Emirates while continuing to work for employers in their home countries. Dubai also offers a five-year retirement visa for expatriates older than 55.

The UAE has also emerged as a hotspot for remote cross-border hiring, with companies in Canada, the US, the UK and Israel tapping into a “pool of high-quality jobseekers” looking for full-time remote positions, payroll and remote onboarding company Deel said in its State of Global Hiring Report 2022.

Remote hires from the UAE in the first half of this year have doubled compared with the same period in 2021, the Deel report says without giving exact numbers.

Dubai ranked sixth in InterNations’ Working Abroad category, which covers the likes of career prospects, salary and job security, as expats are “generally more satisfied with their jobs and their compensation”, the report says.

Top 15 companies to work for in the UAE, according to LinkedIn — in pictures

  • Luxury retailer Chalhoub Group is the best company to work for in the UAE this year, according to LinkedIn. Photo: Chris Whiteoak / The National
    Luxury retailer Chalhoub Group is the best company to work for in the UAE this year, according to LinkedIn. Photo: Chris Whiteoak / The National
  • Abu Dhabi’s strategic investment arm, Mubadala Investment Company, was second on the best company list. Photo: Mubadala
    Abu Dhabi’s strategic investment arm, Mubadala Investment Company, was second on the best company list. Photo: Mubadala
  • Healthcare provider Mediclinic was third on the LinkedIn list. Reuters
    Healthcare provider Mediclinic was third on the LinkedIn list. Reuters
  • Europe’s largest bank, HSBC, is the fourth best company to work for in the UAE this year, according to LinkedIn. Reuters
    Europe’s largest bank, HSBC, is the fourth best company to work for in the UAE this year, according to LinkedIn. Reuters
  • Hospitals operator Aster DM Healthcare completed the top five best companies to work for in the UAE in 2022. Jeffrey Biteng / The National
    Hospitals operator Aster DM Healthcare completed the top five best companies to work for in the UAE in 2022. Jeffrey Biteng / The National
  • National health insurer Daman was sixth. Ryan Carter / The National
    National health insurer Daman was sixth. Ryan Carter / The National
  • The Al Tayer Group and its portfolio of businesses was seventh. Photo: Facebook
    The Al Tayer Group and its portfolio of businesses was seventh. Photo: Facebook
  • Cosmetics company L’Oreal was eighth. Reuters
    Cosmetics company L’Oreal was eighth. Reuters
  • Dubai lender Mashreq Bank was ninth on LinkedIn's list. Satish Kumar / The National
    Dubai lender Mashreq Bank was ninth on LinkedIn's list. Satish Kumar / The National
  • Life insurer MetLife rounded out the top 10 companies to work for in the UAE. Reuters
    Life insurer MetLife rounded out the top 10 companies to work for in the UAE. Reuters
  • Abu Dhabi Islamic Bank was 11th.
    Abu Dhabi Islamic Bank was 11th.
  • Gulf Marketing Group (parent of Sun & Sand Sports) was 12th. Photo: Facebook
    Gulf Marketing Group (parent of Sun & Sand Sports) was 12th. Photo: Facebook
  • Business conglomerate and mall operator Majid Al Futtaim was 13th.
    Business conglomerate and mall operator Majid Al Futtaim was 13th.
  • E-commerce company Amazon was 14th. AP Photo
    E-commerce company Amazon was 14th. AP Photo
  • Energy services company Schneider Electric completed the LinkedIn top 15. AFP
    Energy services company Schneider Electric completed the LinkedIn top 15. AFP

While Dubai and Abu Dhabi do “fairly well” in the Ease of Settling In segment, the Personal Finance Index is their weakest point.

However, Dubai came first worldwide in the Expat Essentials Index, with 66 per cent of respondents in the UAE saying it is easy to deal with the local bureaucracy and authorities, compared with 40 per cent globally.

This is due in part to the fact that 88 per cent of expatriates are happy with the availability of administrative and government services online versus 61 per cent globally, InterNations adds.

“The basic things can be taken care of, you do not have to struggle for them,” one Indian expatriate who lives in Dubai says in the report.

About 68 per cent of expatriates living in Dubai are also happy with their social life and 81 per cent feel welcome.

“Dubai comes in fifth place for both the Travel & Transit and the Leisure Options Subcategories,” InterNations says.

“Nearly all expats [95 per cent] are satisfied with the infrastructure for cars … it seems like there are many reasons to make use of this infrastructure, since Dubai ranks fifth for culture and nightlife, as well as third for culinary variety and dining options.”

Aside from "great leisure opportunities", expats are also pleased with their working life, with Dubai coming sixth in the Working Abroad Index, according to InterNations.

“It ranks fifth in the Work Culture & Satisfaction subcategory, since 70 per cent of expats are happy with their jobs and 78 per cent report that the local business culture encourages creativity,” it says.

Abu Dhabi also performed well in the Expat Essentials Index, coming second behind Dubai, according to InterNations.

About 74 per cent of Abu Dhabi-based respondents to the survey find it easy to open a local bank account, while 53 per cent say dealing with local bureaucracy is a positive experience compared with 40 per cent globally.

Meanwhile, 75 per cent of foreign workers say that moving to Abu Dhabi has improved their career prospects.

Seventy-two per cent also describe the local population as being friendly towards foreign residents compared with 65 per cent worldwide.

“The local Emiratis are welcoming, helpful and friendly,” one Abu Dhabi-based British expat says in the comment section of the survey.

Abu Dhabi also ranked first globally for both the availability and the quality of medical care in the Health & Well-Being subcategory.

Meanwhile, the survey found that Valencia and Mexico City are great for personal finances and offer a good quality of life, while Lisbon has an “amazing climate but mediocre work options”.

Madrid has good leisure activities and a welcoming culture, expatriates say they feel at home in Bangkok and foreign workers are “satisfied with their finances, jobs and quality of life” in Basel, the InterNations survey says.

However, Johannesburg (50th), Frankfurt (49th), and Paris (48th) were voted the worst destinations in 2022 for expatriates to live and work.

“Expats in Johannesburg are particularly disappointed with the low quality of life and their working life, while Frankfurt and Paris do poorly in the Ease of Settling In and Expat Essentials indices,” InterNations says.

“Additionally, expats in all three cities struggle financially.”

Top 10 cities for expats to work and live in 2022

  1. Valencia, Spain
  2. Dubai, UAE
  3. Mexico City, Mexico
  4. Lisbon, Portugal
  5. Madrid, Spain
  6. Bangkok, Thailand
  7. Basel, Switzerland
  8. Melbourne, Australia
  9. Abu Dhabi, UAE
  10. Singapore
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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

FULL%20FIGHT%20CARD
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MATCH INFO

Barcelona v Real Madrid, 11pm UAE

Match is on BeIN Sports

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

MATCH INFO

Quarter-finals

Saturday (all times UAE)

England v Australia, 11.15am 
New Zealand v Ireland, 2.15pm

Sunday

Wales v France, 11.15am
Japan v South Africa, 2.15pm

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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Updated: November 29, 2022, 8:00 AM