Teams prepare for robot wars showdown in Abu Dhabi

ABU DHABI // Drones landing on moving vehicles and robots working in teams to lift heavy objects will be part of a display that will be open to the public.

Twenty-six teams will compete for US$5 million (Dh18.35 million) in prize money for the winners of the Mohammed bin Zayed International Robotics Challenge.

Some of the best minds in the field of robotics will compete at the three-day event, which begins at Yas Island Marina circuit today.

The 26 teams were selected from 143 candidates and include postgraduate students, researchers and academics from Imperial College London, Virginia Tech, the University of Tokyo, the King Abdullah University of Science and Technology and the UAE’s Khalifa University.

“It’s not just about the prize money but there is also a lot of prestige on the line,” said Professor Lakmal Seneviratne, the founding director of the Robotics Institute at Khalifa University.

“You have some of the top professionals in the industry who are being stretched to their limits with these challenges.”

One challenge will involve the teams launching pre-programmed unmanned aerial vehicles which will be tasked to locate, track and land on a moving vehicle.

Another will involve working to locate, lift, and move objects within 30 minutes.

Thirty minutes will also be given for the completion of a further test that requires a ground-based robot to find a panel, select a spanner to operate on it, and use the tool to attach a valve stem.

The fourth and final Grand Challenge will ask teams to complete all of the first three assignments simultaneously, awarding the winner US$1 million.

Winners of each of the first three will be offered US$350,000.

A panel of judges will not only award points for finishing the tasks but also reward teams with the most autonomous robots.

“We do allow human intervention but it will be heavily penalised because the focus is on autonomous behaviour,” said Dr Seneviratne.

Despite robots having advanced greatly in recent years many still rely, to different degrees, on human assistance.

Dr Seneviratne said the competition would help push the technology further and develop the UAE’s technological sector.

“The prediction is that this will be a big industry in the future and if you want to decrease the reliance on oil and gas in the local economy this will be a good way forward.”

Another key aim of the competition was to increase interest in the field among students.

“Robotics is a field that utilises a number of disciplines and we hope to inspire students to take interest in Stem subjects, science, technology, engineering, and mathematics.”

The contest is open to the public on all three days with the venue providing visitors entertainment and food stalls.

tsubaihi@thenational.ae

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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“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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