A new social and dining destination that spans almost 9,300 square metres is coming to Dubai.
Called Bla Bla, it will open in two phases, with the first set to launch at an unspecified date this month. The venue will feature 20 bars, three restaurants and a beach club, stretching from The Walk in JBR all the way to the Beach Mall. There will also be a slide from the top terrace down to the ground floor.
Bla Bla Beach Club, located directly opposite Bluewaters Island, will launch as part of the first phase of openings. The venue, which offers prime views of the sea and the Dubai Eye, will have its own bar and feature live entertainment.
The Bali-themed beach bar will occupy the ground floor while the first floor will host eight concepts – three on the terrace and five indoors, including a nostalgic Irish bar, a Hollywood-inspired venue and a vinyl-clad Record Room bar. There will also be secret rooms scattered throughout the concept, as well as spots to take Instagram-worthy photos.
Three licensed restaurants will also form part of the phase one openings. There will be traditional Italian and Japanese concepts, as well as a Texas-style BBQ Smokehouse.
While an exact date has yet to be announced, phase two is also set to open around the end of December or early January. This will launch the remaining bars, which are housed in an almost 2,045-square-metre complex with double-height ceilings and a total of nine bars with different themes.
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War on waste
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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