The deserts of Abu Dhabi may have stood in for Arrakis, the resource-rich fictional planet in Dune, but a real-life futuristic project is set to take off in nearby Dubai.
Architecture and design studio Isto has unveiled plans for Dragonfly, a nine-bedroom, 2,500 square metre villa inspired by the ornithopters or winged aircraft used in the sci-fi blockbuster. To be built in La Mer, the residential building will be made predominantly of metal to highlight its "manoeuvrability and sharp architecture" the company said.
“The design inspiration lies in imitating the structure of the dragonfly wings, from the long and flat roofline and the architectural silhouette of two open wings," says lead designer Anton Yaroshenko.
Lighting installations, metal decorations on the facade and a wall-mounted pergola of the inner part of the villa will help replicate the intricately veined, membranous wings and coloured markings of a dragonfly's wings.
Meanwhile, floor-to-ceiling windows will flood the home's interiors with natural light and also offer striking views of the sea and the Dubai cityscape.
"A significant emphasis is devoted to the villa's surrounding landscape. Water features are positioned around the entire perimeter of the Dragonfly," says Yaroshenko.
A water feature in the villa's right wing, which will have a stream of water falling onto a stone sculpture, aims to simulate the feeling of teleporting to the universe of Dune, he adds.
It is currently in the initial stages of implementation and construction is expected to be completed by the end of the year. It is meant for a big family and valued between $35-$40 million, according to Isto, which has its headquarters in Dubai.
In his 1965 novel Dune, Frank Herbert describes ornithopters as "aircraft capable of sustained wing-beat flight in the manner of birds". While various film and TV adaptations have been made in the past, it was director Denis Villeneuve who interpreted the aircraft as having the shape of a dragonfly, telling IGN that they would be "muscular and feel realistic and close to the spirit of a helicopter".
Villeneuve's first adaptation, released in 2021, was a massive box office success. Its sequel, Dune: Part Two, is set to be released on February 29.
Villeneuve and cast members Dave Bautista and Josh Brolin were in Abu Dhabi on Sunday for the Middle Eastern premiere of the film. The sequel will continue from where the first film ended when Paul Atreides (Timothee Chalamet) and his family were attacked by the Harkonnens over control of Arrakis. Paul and his mother Lady Jessica (Rebecca Ferguson) then flee and seek assistance from the Fremen, who live in the dunes of Arrakis.
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 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