Beautiful scenes captured as fog rolls across the UAE

Fog in the UAE. It's a winter occurrence that means flight delays and low visibility on the roads; but it also means breathtaking photos of the UAE's skyscrapers piercing through the heavy blanket of cloud.

Here are some of our photographers' best photos of heavy fog from the past, and below are your best photos from this morning's foggy start.

1. This shot was taken from a balcony in Dubai, but it looks like it was taken from a plane. It shows the Sheikh Zayed Road skyline on the horizon.

2. Iconic Abu Dhabi buildings, like the Gate Towers, manage to make an appearance, just, through the heavy cloud at sunrise in the capital this morning.

3. The fact that only a touch of the new Address Boulevard hotel manages to peak out of the clouds in this beautiful photo exemplifies just how all-encompassing the fog was this morning (the tower is 72-storeys tall):

4. And, similarly, here's a shot of the 72-storey Landmark tower near Abu Dhabi's Corniche Road. The tower is 324 metres tall:

5. Cloud cover creeps over the ocean in this shot taken from Dubai Marina:

6. The Burj Khalifa, at 830 metres tall, appears almost unperturbed by the rolling cloud cover:

7. This video (click to play) shows the fog cover over JLT this morning:

8. And here's the fog clearing from Dubai Marina's waters:

9. New Dubai icon, the Dubai Frame, pokes out from the fog in this photo taken near Dubai World Trade Centre:

10. The buildings of JLT and Dubai Marina poke their heads through the clouds in this series of pictures:

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January 15: UAE weather report

Dozens of flights delayed in Dubai due to fog

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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

Beautiful scenes captured as fog rolls across the UAE

One of the most eerily beautiful phenomena of the UAE winter is the morning fog. Here are our favourite photos on Instagram

Ten tax points to be aware of in 2026