The UAE is blessed with warm temperatures and if you’re looking to take advantage of those sunny days, there is no lack of stunning beach clubs that combine some of the best aspects of being on vacation.
Lounge by the pool, get your feet sandy or just while away time with a good book (and adequate sunscreen) at these happening venues offering what may be the blissful break you need.
The best beach clubs in Dubai
Azure Beach
Azure Beach is a popular spot thanks to its views of the water, swaying palm trees and Rixos Premium Dubai JBR's sprawling gardens. Visitors can indulge in the venue's popular Asian fusion cuisine or cool off by jumping into the picturesque grand pool. The beach club has expanded its offerings to include private plunge pools for six of its cabanas. The cabanas can accommodate six to seven people, depending on their size, and are great if you're looking for privacy or to celebrate a special occasion.
Cost: Entry is Dh300 per person, with Dh100 redeemable for food and beverages on weekdays. On Fridays and Saturdays, it's Dh400 per person with a Dh150 voucher to spend on food and beverages.
Daily, 10am-8pm; Rixos Premium Dubai JBR; 052 777 9472, www.azure-beach.com/dubai
Barasti Beach
An institution in its own right, it's impossible to leave Barasti out of any beach club listings. There's an expansive outdoor seating area, access to a beach and a swimming pool with a spectacular Dubai Marina backdrop.
The middle deck is the place to go for popular comfort food and the giant screen and, if you stick around after sunset, you'll find the place transforms into a happening party spot.
Cost: Free.
Daily, 9am-2am; Le Meridien Mina Seyahi Beach Resort & Waterpark; 04 318 1313, www.barastibeach.com
Bla Bla Dubai
You'll need more than one visit to really enjoy everything this Insta-friendly Dubai hot spot has to offer, with its 20 bars, two restaurants and a beach club.
Located at The Beach in JBR, with great views of Ain Dubai, Bla Bla offers day-to-night experiences, from a day at the pool to a glamorous night out with friends.
Cost: Prices start at Dh200 (Dh100 redeemable for food or drinks) for a sun bed, which will also get you towels and access to showers and changing facilities.
Daily, 10am-6pm; Jumeirah Beach Residences, 058 606 3535; www.blabladubai.ae
Cove Beach Dubai
This little haven on Bluewaters Island features three swimming pools and beach access with gorgeous views of Ain Dubai. There are plenty of international food options, from burrata and burgers to maki and yakitori.
Cool off in any of the pools, try the Jacuzzi or get yourself a shaded swinging bed or cabana. One of the swimming pools also features a water installation that makes it feel like it's constantly raining.
Cost: Sunbeds are priced at Dh200 per person, fully redeemable against food and drinks on weekdays. On Friday and Saturday, Dh100 is redeemable. The swinging beds can be reserved for a minimum spend of Dh500 per person on weekdays and Dh800 per person on weekends, and can accommodate two people.
Open daily; 10am-sunset; Caesars Palace Bluewaters Island; 050 454 6920, www.covebeach.com
Drift Beach Dubai
For an afternoon spent lounging in the infinity pool, a morning wandering along the stretch of private beach or an evening enjoying the sunset, Drift is an ideal choice. Don’t expect loud music, buy-one-get-one-free deals or colourful pool floats that you might find at the emirate’s other venues, as Drift takes a more St Tropez approach to the beach club. Although there is live music at the venue, on occasion.
Located at the One&Only Royal Mirage, the turquoise and white day club is a great spot to lap up the rays and watch the Insta-squad angling for the best pictures to post on their grid.
The food is also well worth a mention, with light and fresh French-Mediterranean fare the cuisine of choice.
To make the most of the daily sunset drinks deal, make sure you’re sat at the Drift Pool Lounge, as it’s not a club-wide deal.
Cost: Entry from Dh150 on weekdays or Dh200 on weekends.
Open Sunday to Tuesday, 9am-8pm; Wednesday to Saturday, 9am-11pm; One&Only Royal Mirage, 04 315 2200; www.driftbeachdubai.com
Nikki Beach Club
With branches in Miami, Ibiza and Montenegro, Nikki Beach has already established itself as a well-known name, and the same standards can be expected from its Dubai outpost.
The property features much of the all-white and modern decor the other branches are known for, and there are plush cabanas, sun loungers in the water and plenty of Instagram-friendly spots.
The menu is largely global, with plenty of fresh salads, sushi, meat and seafood, and beats from a DJ give it a lively vibe.
Cost: Starting from Dh1,000 for sun beds for three people on weekdays, with credit towards food and drinks.
Open Tuesday to Saturday; 11am-8pm; Pearl Jumeirah Dubai; 04 376 6162, dubai.nikkibeach.com
Riva Beach Club
The venue is one of Dubai's oldest beach clubs and still one of the most popular. Pegged as a beach club for the whole family, it features a pool specially for the little ones and is also dog-friendly.
Meanwhile, grown-ups can unwind in the vast temperature-controlled pool, visit the stretch of private beach with views of the Burj Al Arab or try the Mediterranean bites from Riva Ristorante.
Cost: A day pass is Dh75 per person and Dh130 per couple on weekdays, with a 20 per cent discount on food and beverages. It's Dh115 per person and Dh210 for couples on weekends.
Open daily; 7am-7pm; Building 8, The Shoreline, Palm Jumeirah, Dubai; 04 430 9466, www.riva-beach.com
Twiggy by La Cantine
Since it opened its doors in January, Twiggy by La Cantine has been the place to be seen in Dubai. Serving up some serious Mediterranean vibes, this chic beach club has taken over the stunning lagoon at the Park Hyatt, which boasts spectacular views across Dubai Creek and the Downtown skyline.
During the day, expect laidback vibes as you soak up the sun on its comfy loungers, and when it’s time to eat, head upstairs to the open-air restaurant, which looks out over the pool below. The menu is filled with Mediterranean classics such as burrata, prawns, gnocchi and lamb, as well as lighter bites.
Cost: Dh200 on weekdays, Dh250 on weekends.
Daily, lagoon 9am-sunset, restaurant 12pm-1am; Twiggy by La Cantine, Park Hyatt, Dubai Creek Club St, Port Saeed, Dubai; 04 602 1105, www.twiggy.ae
White Beach
Atlantis, The Palm's White Beach club is easily one of the most Instagrammed on Palm Jumeirah, thanks in part to its gorgeous infinity pool and sunset views.
If you’re feeling peckish, White Restaurant serves a vast Mediterranean menu, as well as poolside snacks. Lounge about on the floating beds, enjoy uninterrupted views of Palm Jumeirah, take pictures with the Atlantis backdrop or grab any of the poolside cabanas that are so close to the water you may just think you’re floating away.
Cost: Dh150 on Sunday, Monday and Wednesday, fully redeemable on food and beverages; Dh300 on Friday and public holidays, with Dh200 redeemable on food and beverages.
Open daily; 10am-7pm; Atlantis, The Palm, Palm Jumeirah, Dubai; 04 426 2626, www.atlantis.com
Zero Gravity
Old but gold, Zero Gravity offers the perfect combination of good food, entertainment, beach access and a swimming pool with gorgeous views of the Dubai skyline to boot.
The glass-fronted infinity pool is for perfect Instagram-worthy shots, while plenty of plush cabanas lining the pool make this a lazy spot to lounge about during the day.
There's a two-tier restaurant with several terraces to satiate those hunger pangs. And the venue only gets livelier as the night falls.
Cost: Prices start at Dh150, with Dh100 redeemable on food and beverages.
Open Tuesday to Sunday, 10am-9pm; Dubai Marina, near the Skydive Dubai Dropzone; 04 399 0009, www.0-gravity.ae
The best beach clubs in Abu Dhabi
Cove Beach Abu Dhabi
Located at Makers District, across Saadiyat Island, Cove Beach Abu Dhabi was one of the most anticipated launches in the capital in 2020. Much like its Dubai counterpart, the venue features plenty of themed days, live entertainment and weekend brunches.
Chill out at Two.0, the venue's expansive al fresco restaurant, or while away time by the pool, which boasts views of the Abu Dhabi skyline.
The destination is also home to a beach and there are also water sports to keep you busy.
Cost: Dh200 on weekdays, fully redeemable on food and beverages, and Dh300 on weekends, also fully redeemable on food and drinks.
Open daily, 10am-sunset; Makers District, Reem Island; 056 398 7895, www.covebeachabudhabi.com
Emirates Palace Beach Club
If you take relaxation seriously, Emirates Palace Beach Club has a day club pass providing access to its truly luxurious facilities. Visitors can stroll along the 1.3-kilometre stretch of private beach or dip into either of its two temperature-controlled swimming pools, which includes a Lazy River run, cascading waterfalls, two water flumes and a pool activities area.
Visitors also get access to two fitness suites, an extensive jogging track and complimentary use of bicycles. One visit may not be enough to cover everything, which is why Emirates Palace Beach Club also has a membership programme.
Cost: Dh320 (with Dh100 credit at Cascades restaurant) on weekdays and Dh425 on weekends; for children between the age of 4 and 17, it's Dh160 with Dh50 credit at Cascades on weekdays and Dh210 on weekends; those aged 3 and below enter for free.
Open daily, 7am-6pm; Emirates Palace, Abu Dhabi West Corniche Road; 02 690 7311, www.mandarinoriental.com
Nation Riviera Beach Club
If you are an Abu Dhabi resident, an idyllic day on the beach often means a trip to Saadiyat Island. However, this lavish spot provides the same vibes in the heart of the capital.
Situated on the Corniche and across the road from The St Regis Abu Dhabi, the hotel-affiliated Nation Riviera Beach Club is a haven amid the hustle and bustle of city life.
There is a Mediterranean-style pool, complete with marble features and a large strip of beach offering perfect viewing of the sunset. The in-house Cabana Beach Bar & Grill provides a selection of healthy nibbles and salads, in addition to hearty fish and chips.
But best of all, if you go on a weekday, you get free access to any of the poolside cabanas.
Cost: Entry is Dh160 per person and Dh210 per couple on weekdays. On Fridays, Saturdays and public holidays, it's Dh230 per person and Dh345 per couple.
Daily, 8am-9pm; The St Regis Abu Dhabi, Nation Towers; 02 694 4553, www.nationrivierabeachclub.com
Saadiyat Beach Club
The venue has a reputation for having one of the best swimming pools in Abu Dhabi, and this is well-earned thanks to its vast size.
There are plenty of cabanas and sun loungers by the pool, too, as well as views of Saadiyat beach in the distance, with its pristine white sand. It's easy to feel like you're on vacation.
Cost: Weekday passes cost Dh250, or Dh350 for couples. Weekend passes are Dh375 for singles, Dh525 for couples and Dh150 for children.
Open daily, 8am-7.30pm; Saadiyat Island; 02 656 3500, www.saadiyatbeachclub.ae
Yas Beach Club
As the only private beach club on Yas Island, this is a natural choice for those living close by who want to enjoy the crystal-clear waters and shaded cabanas.
There's an infinity pool and beach cabanas to enjoy, and private chalets for those looking to get away from the crowds. There are also a number of food and beverage options within the club.
Those staying in any of Yas Island's hotels and hotel apartments get complimentary access to the beach club, so it is best to go early as it does get busy.
Cost: Free for those staying in Yas Island hotels or hotel apartments; Dh60 for weekdays, Dh120 for weekends.
Open daily; 10am-7pm; Yas Island; 02 565 1100; www.yasbeach.ae
Zaya Nurai Island
A 15-minute boat ride from Abu Dhabi, Zaya Nurai Island has been compared to the Maldives, with its crystal-clear turquoise waters and infinity pools, as well as lush green surroundings and white, soft sand.
At the beach club, guests can find two swimming pools, changing rooms, showers and towels, as well as several beaches, all included within the island's entrance fee. There are also five restaurants, ranging from Mexican to Asian, on the island to dine at.
Cost: Day passes start at Dh480, of which Dh420 can be redeemed for food and beverage, spa and activities. This also includes beach and pool access, as well as boat transfer.
Open daily; 24 hours; Zaya Nurai Island; 02 506 6222, www.zayanuraiisland.com
The best beach club in Umm Al Quwain
Kite Beach Centre
One of a handful of pet-friendly beaches in the UAE, Umm Al Quwain's Kite Beach Centre is worth the 50-minute drive from Dubai for a day spent in the sun and sea with your four-legged friends. With a Bali-inspired aesthetic, expect hammocks, swings, boats and thatched parasols. There is plenty to keep the whole family busy, from a wooden outdoor Tarzan gym, to a kids' park and water sports. You can hire kayaks from Dh75 per hour, while kite surfing and paddle boarding are also available.
Pick between pitching up on the sand, choosing a lounger or hiring a hut for the day; the beach huts are available for 12 hours at a time, for Dh250 on weekdays and Dh350 on weekends. There is a cafe on-site, to keep you fully sustained, with coffee, juices and light meals.
The only catch is it doesn't have the longest stretch of beach, so it definitely fills up on weekends and public holidays. But get down early to lay claim to a spot, and expect to see your fair share of adults, kids and dogs.
Cost: Entry from Dh25 for adults and Dh15 for kids on weekdays, Dh50 for adults and Dh25 for kids on weekends.
Open daily, 6am-10pm; Kite Beach Centre; 055 507 3060, www.kitebeachcenter.ae
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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.”
MAIN CARD
Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari
Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam
Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai
Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni
Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir
Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka
Stats at a glance:
Cost: 1.05 billion pounds (Dh 4.8 billion)
Number in service: 6
Complement 191 (space for up to 285)
Top speed: over 32 knots
Range: Over 7,000 nautical miles
Length 152.4 m
Displacement: 8,700 tonnes
Beam: 21.2 m
Draught: 7.4 m
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
The specs: 2019 BMW X4
Price, base / as tested: Dh276,675 / Dh346,800
Engine: 3.0-litre turbocharged in-line six-cylinder
Transmission: Eight-speed automatic
Power: 354hp @ 5,500rpm
Torque: 500Nm @ 1,550rpm
Fuel economy, combined: 9.0L / 100km
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Ads on social media can 'normalise' drugs
A UK report on youth social media habits commissioned by advocacy group Volteface found a quarter of young people were exposed to illegal drug dealers on social media.
The poll of 2,006 people aged 16-24 assessed their exposure to drug dealers online in a nationally representative survey.
Of those admitting to seeing drugs for sale online, 56 per cent saw them advertised on Snapchat, 55 per cent on Instagram and 47 per cent on Facebook.
Cannabis was the drug most pushed by online dealers, with 63 per cent of survey respondents claiming to have seen adverts on social media for the drug, followed by cocaine (26 per cent) and MDMA/ecstasy, with 24 per cent of people.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
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Race card
6.30pm: Handicap (TB) $68,000 (Dirt) 1,200m
7.05pm: Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m
7.40pm: UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m
8.15pm: Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m
9.50pm: Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m
9.25pm: Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Take Me Apart
Kelela
(Warp)
FIGHT CARD
Sara El Bakkali v Anisha Kadka (Lightweight, female)
Mohammed Adil Al Debi v Moaz Abdelgawad (Bantamweight)
Amir Boureslan v Mahmoud Zanouny (Welterweight)
Abrorbek Madaminbekov v Mohammed Al Katheeri (Featherweight)
Ibrahem Bilal v Emad Arafa (Super featherweight)
Ahmed Abdolaziz v Imad Essassi (Middleweight)
Milena Martinou v Ilham Bourakkadi (Bantamweight, female)
Noureddine El Agouti v Mohamed Mardi (Welterweight)
Nabil Ouach v Ymad Atrous (Middleweight)
Nouredin Samir v Zainalabid Dadachev (Lightweight)
Marlon Ribeiro v Mehdi Oubahammou (Welterweight)
Brad Stanton v Mohamed El Boukhari (Super welterweight
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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the pledge
I pledge to uphold the duty of tolerance
I pledge to take a first stand against hate and injustice
I pledge to respect and accept people whose abilities, beliefs and culture are different from my own
I pledge to wish for others what I wish for myself
I pledge to live in harmony with my community
I pledge to always be open to dialogue and forgiveness
I pledge to do my part to create peace for all
I pledge to exercise benevolence and choose kindness in all my dealings with my community
I pledge to always stand up for these values: Zayed's values for tolerance and human fraternity
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
MATCH INFO
Champions League last 16, first leg
Tottenham v RB Leipzig, Wednesday, midnight (UAE)
