Dubai will set another record with the opening of the world's tallest hotel, Ciel Dubai Marina. While an official launch date for the property is yet to be revealed, reservations are now available for stays from November 15, with rates starting at Dh2,328 per night for a deluxe room.
Originally scheduled to open last year, the Dh2 billion ($544 million) Ciel Dubai Marina, will stand 377 metres tall when it opens, with 1,004 rooms across 82 floors. It will overtake the current world's tallest hotel, the 356-metre-tall Gevora Hotel located along Dubai's Sheikh Zayed Road.
Ciel will be managed by The First Group Hospitality under the Vignette Collection brand, which is owned by the IHG Hotels & Resorts, and features one-of-a-kind properties.
“We are extremely proud to witness our vision for Ciel Dubai Marina, Vignette Collection, come to life in an idyllic location, with unbeatable views of the Arabian Gulf and Dubai skyline,” said Rob Burns, chief executive of The First Group. “Ciel represents a landmark development that reinforces Dubai’s position as a global hub for tourism and business travel. The all-hotel tower will redefine upper-upscale hospitality, blending innovation, luxury and creativity through its striking design, world-class amenities and breathtaking vistas.”
Of the top 10 tallest hotels in the world, seven are located in Dubai.
Ciel will also earn a few additional world records, including the world's highest infinity pool and world's highest club, when these are officially certified by the Guinness World Records.
The pool and club are part of Tattu Dubai, the first international branch of the Manchester-born fine-dining modern Asian restaurant chain, scheduled to open on October 10. Owned by the Permanently Unique Group, with restaurants in London, Manchester, Leeds, Birmingham and Edinburgh, Tattu Dubai will occupy three levels of Ciel Dubai Marina. This includes the main restaurant and bar on level 74, Tattu Sky Pool on level 76 and Tattu Sky Lounge and Terrace on level 81.
Meanwhile the sky lounge and terrace is set to feature “a fully air-conditioned 360-degree open-air space” offering panoramic views of Dubai Marina and Palm Jumeirah, and it will also house the world's highest club, Permanently Unique Group said.
The 170-seater restaurant is inspired by Chinese and Japanese mythology with the menu featuring Asian dishes, from koi fish dumplings and salt and pepper aubergine tempura, to red pepper Wagyu with lotus root and wasabi lobster. Dessert pays homage to the restaurant’s Chinese and Japanese ethos, with offerings such as Year of the Snake (cashew butter fudge, hazelnut and marshmallow) and Cherry Blossom (cherry, chocolate, candy floss).
Besides Tattu Dubai, Ciel Dubai Marina, Vignette Collection, will be home to seven dining venues including Mediterranean restaurant West 13 and Asian-focused East 14.
Homegrown concept Risen Cafe and Artisanal Bakery will also have a branch.
A luxury spa will be located on the 61st floor, offering panoramic views alongside a state-of-the-art gym that will be open 24 hours. Guests looking for a beach experience can get a free ride to Soluna Beach Club located 15 minutes away on Palm Jumeirah.
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Company profile
Company: Eighty6
Date started: October 2021
Founders: Abdul Kader Saadi and Anwar Nusseibeh
Based: Dubai, UAE
Sector: Hospitality
Size: 25 employees
Funding stage: Pre-series A
Investment: $1 million
Investors: Seed funding, angel investors
Tour de France 2017: Stage 5
Vittel - La Planche de Belles Filles, 160.5km
It is a shorter stage, but one that will lead to a brutal uphill finish. This is the third visit in six editions since it was introduced to the race in 2012. Reigning champion Chris Froome won that race.
A list of the animal rescue organisations in the UAE
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66
The 12 Syrian entities delisted by UK
Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV
SPECS
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Race card
5.30pm: Maiden (TB) Dh82,500 (Turf) 1,400m
6.05pm: Handicap (TB) Dh87,500 (T) 1,400m
6.40pm: Handicap (TB) Dh105,000 (Dirt) 1,400m
7.15pm: Handicap (TB) Dh105,000 (T) 1,200m
7.50pm: Longines Stakes – Conditions (TB) Dh120,00 (D) 1,900m
8.25pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m
9pm: Handicap (TB) Dh105,000 (T) 2,410m
9.35pm: Handicap (TB) Dh92,500 (T) 2,000m
Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
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