Relations between the UAE and Oman are based on deep historical ties that are set to grow closer as President Sheikh Mohamed embarks on a two-day state visit to the Sultanate on Tuesday.
It will be Sheikh Mohamed's first trip to Muscat as President of the UAE, where he will meet Sultan Haitham.
"The UAE has strong and long relations with Oman and the visit will include a meeting with Sultan Haitham to deepen relations between the two and to enhance their mutual goals," Mohammed Sultan Saif Al Sowaidi, the UAE ambassador to Sultanate of Oman, said in a media briefing.
"Roots [between the two] are deep in history, we in the UAE today have extensive and strong relations with Oman that are based on social, cultural ties that we want to enhance further in many other sectors," Mr Al Sowaidi said.
Investment and economy will be top of the agenda for the visit, said the diplomat. Sheikh Mohamed is set to bring a high-level delegation that includes economists, he added.
Throughout the years, ties between the two have been close "due to frequent ministerial and government meetings, permanent dialogue that highlights the attention of both," said UAE state news agency Wam.
Sheikh Mohamed previously said the UAE and Oman "share deep-rooted ties that grow stronger every day".
The neighbouring states have signed agreements in a wide variety of fields, such as culture, education and trade.
They are working to increase their co-operation in the economic sector focusing on renewable energy, water solutions, real estate and entrepreneurship.
"Oman is from us, and we are among them. They are our siblings, and we have long-term mutual ties that we are proud of, they are being reinforced by our people on a daily basis," Sheikh Mohammed bin Rashid, UAE Vice President and Ruler of Dubai, said.
Relations between the two countries were consolidated by the UAE Founding Father, Sheikh Zayed bin Sultan Al Nahyan, and Qaboos bin Said, then Sultan of Oman, which started in the late 1960s.
It was after 1971, when the UAE federation was established, that various agreements were signed between the two states.
A joint committee was established in 1991, which was the turning point in relations, following a visit by the late Shiekh Zayed.
One of the most prominent decisions of the committee was that it allowed citizens to enter both countries by using their Emirates ID instead of passports.
The formation of a high economic committee enabled the UAE to become one of the most important trading partners of Oman.
The volume of non-oil trade exchange between the UAE and Oman last year amounted to Dh46 billion, a growth of 9 per cent compared with 2020, according to statistics revealed during the second session of the UAE-Oman Economic Forum, which was held last February in Dubai.
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Killing of Qassem Suleimani
Killing of Qassem Suleimani
