A tank equipped with the new system.
A tank equipped with the new system.
A tank equipped with the new system.
A tank equipped with the new system.

Tanks disappear into the future


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From Harry Potter's invisibility cloak to Wonder Woman's transparent jet, the idea of making something disappear to evade detection has long been the stuff of fantasy.

Defense The latest in military tech

Stealth aircraft The US, Russia and China have all used aircraft using stealth technology to avoid detection through a combination of features ranging from radar-jamming equipment to the latest designs and materials.

Stealth submarines Scientists are developing plans to enable submarines to glide through the water without creating a wake that can be detected, by channelling water around the craft.

Liquid body armour Lightweight and flexible, the technology uses Kevlar, a strong material, to spread the impact of a bullet or piece of shrapnel over a large surface area.

But now BAE Systems, the UK defence company, has brought science fiction a step closer to science fact. In a groundbreaking project, BAE has developed an "invisibility cloak" that allows a tank to avoid infrared detection by blending into the surroundings.

Armed with electronic cameras along the vehicle, the system records images of the immediate environment and then projects them on to panels on the outside of the tank.

As a result, the vehicle appears to merge into the landscape to avoid detection - even during the day.

One side of a tank can appear invisible down to a range of between 400 or 500 metres. Alternatively, the cameras can display stored images to make a tank look like another object such as a 4x4 vehicle or even a cow.

Scientists say the technology will be ready to produce within two years and could signal a breakthrough in the way warfare is waged. The system, they say, should give a clear advantage over enemy forces.

"Earlier attempts at similar cloaking devices have hit problems because of cost, excessive power requirements or because they were insufficiently robust," says Peter Sjolund, a project manager at BAE.

"Our panels can be made so strong that they provide useful armour protection and consume relatively low levels of electricity, especially when the vehicle is at rest in 'stealth recce' mode and generator output is low."

But analysts question the cost-effectiveness of the technology and the scale of demand at a time when defence budgets around the world are being cut.

The US, the biggest military spender, is preparing to make US$350 billion (Dh1.28 trillion) in defence cuts during the next decade as it scales down its involvement in Afghanistan and Iraq.

With the world's only superpower creaking under $13tn of debt, military spending is expected to be squeezed for years to come.

Other western countries are following suit. Britain, France and other European nations are also pushing ahead with defence reductions as they seek to reduce spiralling public debt.

"Money is tight at the moment," says Endre Lunde, a defence consultant at IHS Janes, a defence advisory company. "I have my doubts that this technology could be applied across a fleet in a cost-effective manner."

But BAE insists there is already interest in the patented technology, known as Adaptiv. The Swedish defence ministry funded half the project and the technology has already been successfully tested on combat vehicle tanks in Sweden in July.

Now BAE is looking to market it further afield.

"We have a global focus but the Middle East is part of that," says Mike Sweeney, a spokesman for BAE. "It might well be that Middle East terrain is particularly suitable to the system as a lot of conflict takes place at longer distance in desert terrain."

The UAE and Saudi Arabia, along with other emerging markets such as India and Brazil, are keen to invest in the latest military equipment.

The four nations are expected to add $30bn during the next five years to existing defence budgets, according to Jane'sDefence Weekly publication.

But BAE admits that hot Middle East climates could prove a challenge. It has not yet been tested in such conditions.

Extreme heat could affect the technology, which is based on sheets of hexagonal pixels that can change temperature, turning the side of the tank into an infrared screen. Equally, Arctic conditions could also pose a challenge.

Still, Mr Sweeney believes the technology can be adapted, and scientists intend to insert special materials into the pixels at a future date to avoid detection by radar. They are also pushing ahead to develop the ultimate goal - complete invisibility.

"We can resize the pixels to achieve stealth for different ranges," says Mr Sjolund. "A warship or building, for instance, might not need close-up stealth so could be fitted with larger panels."

The development of so-called e-camouflage could spell the beginning of the end for conventional methods used to avoid enemy detection such as paint and netting. The Adaptiv technology would change in tandem with the environment, helping the vehicle to always appear invisible.

Traditional camouflage is less adaptable. For example, in Afghanistan's Helmand province, all British army vehicles have desert sand-coloured camouflage, which is less useful in the nearby Green Zone, an area of different terrain where crops are cultivated.

In contrast, BAE Systems hopes its technology could help to usher in a new era in military disguise.

"This technology is a question of showing what can be done in the longer term," says Mr Lunde.

Qosty Byogaani

Starring: Hani Razmzi, Maya Nasir and Hassan Hosny

Four stars

UAE currency: the story behind the money in your pockets
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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

Company%20profile
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Afghanistan squad

Gulbadin Naib (captain), Mohammad Shahzad (wicketkeeper), Noor Ali Zadran, Hazratullah Zazai, Rahmat Shah, Asghar Afghan, Hashmatullah Shahidi, Najibullah Zadran, Samiullah Shinwari, Mohammad Nabi, Rashid Khan, Dawlat Zadran, Aftab Alam, Hamid Hassan, Mujeeb Ur Rahman.

Dates for the diary

To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:

  • September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
  • October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
  • October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
  • November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
  • December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
  • February 2, 2018 Bodytree will host its 4th annual yoga market.
What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
THREE
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UAE SQUAD

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri