Samsung Galaxy S5 smartphone to be available in the Middle East by mid-April

Samsung’s Galaxy S5 smartphone will be available in the Middle East by mid-April along with the second edition smartwatch, the Samsung Gear 2.

The South Korean manufacturer unveiled its latest flagship smartphone at the Mobile World Congress in Barcelona earlier this year. The 5.1-inch phone runs Android's latest Kitkat operating system and has a heart-rate monitor on the back for consumers that are health conscious.

Samsung has taken Apple's lead by integrating a finger scanner as a form of identification and has made the phone water and dust-proof, a feature that Sony has been offering on its high end devices for the past couple of years.

“The Galaxy S5 is not likely to live up to its predecessor’s degree of success,” said Adriana Rangel, research director of systems and infrastructure solutions at IDC Middle East. “For instance, while the S4 offered a big jump in terms of hardware and overall innovation, S5’s improvements are mostly cosmetic.”

Analysts do not expect the S5 to do as well as its predecessors, but that is not to say it will not be popular. Samsung smartphones have outsold iPhones in the Middle East region and the company enjoys a 57.3 per cent share of the smartphone market compared with Apple’s 11.3 per cent according to IDC.

The S5 will be available in four models, two compatible with 3G with prices starting from Dh2,599 and two models compatible with LTE with prices starting form Dh2,699.

Prices for the Samsung Gear 2 will start at Dh799. The watch also doubles up as a remote control for other Samsung devices including Galaxy phones, laptops and televisions.

“We want to reach a level where you can connect your washing machine with your phone. This is the future of technology, what we call a smartphone,” said Hayssam Yassine, head of telecommunications at Samsung Gulf Electronics.

thamid@thenational.ae

Emirates exiles

Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.

Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.

Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.

Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.

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

HAJJAN

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