Samsung has strengthened its Galaxy smartphone line up with the unveiling of the A5 and A3 devices in the UAE, as it aims to attract younger users and those who frequent social media.
The arrival of the 5-inch A5 and 4.5-inch A3 follows on from Samsung's launch of the impressive Galaxy Note 4 and Galaxy Note Edge towards the end of last year.
The new A5 and A3 are Samsung’s slimmest smartphones to date and feature a full metal body.
The front facing 5-megapixel camera is designed for selfie lovers, with features such as Wide Selfie, Palm Selfie, Beauty Face and Rear-cam selfie included.
Like the Galaxy S5, they have a Super Amoled display, though the resolution is lower.
The A5 and A3 are available in pearl white, midnight black, platinum silver and champagne gold and are priced at Dh1,499 and Dh1,099 respectively.
“The Galaxy A5 and A3 offer our young consumers the superior features that users have come to expect from Samsung’s premium Galaxy devices, as well as an advanced way to capture, connect and share their digital lives,” said Hayssam Yassine, head of telecommunications group at Samsung Gulf Electronics.
Samsung is the biggest selling mobile phone brand in the world, however its market share fell from 25.7 per cent in the third quarter of 2013 to 20.6 per cent in the third quarter of last year, research company Gartner revealed.
The company has come up against a revitalised Apple following its launch of the iPhone 6, while smartphone makers such as Huawei and Xiaomi are increasing their market share.
According to the most recent data from the Telecommunications Regulatory Authority, the Galaxy S5 was the tenth most popular smartphone in the UAE in the third quarter of 2014.
The Galaxy Note 3 was eighth most popular, the Galaxy S Duos sixth, S4 fifth, and S3 third.
How the Samsung Galaxy A5 compares to the S5
Weight: A5 123g, S5 145g
Battery capacity: A5 2,300mAh, S5 2,800mAh
Removable battery: A5 no, S5 yes
Screen size: A5 5ins, S5 5.1ins
Resolution: A5 720x1280 pixels, S5 1080x1920 pixels
Colours: A5 16 million, S5 16 million
Processor: A5 1.2GHz quad-core, S5 1.9GHz octa-core
RAM: A5 2GB, S5 2GB
Rear camera: A5 13-megapixel, S5 16-megapixel
Front camera: A5 5-megapixel, S5 2.1-megapixel
Operating system: A5 Android 4.4, S5 Android 4.4.2
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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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