The UAE is developing a cyber security vision that will strengthen action against digital crime for the next 50 years, a senior official has said.
The move will give the country “the highest level of resilience”, boosting its ability to “address growing digital challenges”, Dr Mohammed Al Kuwaiti, head of the UAE Cybersecurity Council, the Emirates’ online security task force, said on Wednesday.
“As the UAE looks forward to its centennial in 2071, we had an opportunity to pause, examine how the world might evolve, and how we can use technology to optimise outcomes for humanity,” he said.
Dr Al Kuwaiti was speaking during an event hosted by the UAE Cybersecurity Council and KPMG Lower Gulf.
The Cybersecurity Council was established by the Cabinet in November 2020 amid a surge in
threats and attacks on computers and the internet around the world.
The council is responsible for legislation to strengthen cybersecurity, subject to Cabinet approval.
The UAE recorded a 77 per cent increase in the number of emails that contained phishing threats in the second quarter of this year, a report released in August by security company Kaspersky found.
Tactics are becoming more sophisticated, it said.
Developments in immersive virtual reality "will blur real life and fiction, with businesses thriving in the virtual world and data becoming the new money", according to a report to be released by the Cybersecurity Council and KPMG.
“Robots will seamlessly integrate into our lives, from personal care to military systems, while artificial intelligence will be able to predict and shape the future,” The Cyber Next 50 report said.
Machines may also develop the capability to read human thoughts and manipulate DNA, it said.
By 2071, quality of life and happiness will be increasingly determined by a safe and secure hybrid physical and digital world.
The UAE will therefore need to tailor its cybersecurity legislation to prepare for the next 50 years, according to the report.
By 2050, the global population is expected to reach 9.7 billion.
Climate change is already affecting food security and causing population displacement as well as the degradation of ecosystems, the report said.
With global energy consumption expected to rise by 50 per cent by 2050, the importance of renewable and efficient energy is also increasing.
Dr Al Kuwaiti said these challenges require “diligent work to confront and mitigate their effects”.
Despite these risks, technology provides hope for a better future, he said.
Technological innovations include AI, hyper connectivity, bioengineering, quantum computing, space technology, robotics, smart manufacturing, augmented reality and nuclear fusion, he said.
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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