Dubai's Kandura Rally revs up the UAE motoring community

The UAE’s vibrant motoring scene revved in celebration at the second Kandura Rally.

Held at the Dubai Autodrome on Friday, the event featured more than 200 cars and motorcycles, many of them customised in creative ways.

Some of the cars displayed included a Camaro, which was inspired by American basketballer LeBron James.

Car owners also took cues from blockbuster films and computer games, with an Avatar-themed Mustang GT, a Jeep Gladiator with Call of Duty visuals and a Joker-inspired Dodge SRT.

The rally also featured competitions with cash prizes totalling Dh35,000. Some of the categories included best sports car, sports bike, touring bike, sound system and body kit, as well as loudest exhaust.

Scroll through the gallery below to see prize-winning cars at the Kandura Rally

All entries were assessed by a panel of UAE and regional motor professionals, including Emirati race car driver Ghaith Al Falasi and motorcycle builder Karim El Tawil.

One of the winners was Tony Keyrouz, who broke out his latest wheels. “Another win. Another trophy. I am delighted to have won the Best Offroad 4x4 Category, with the one-off Jeep Gladiator Delta 1 with the Call of Duty military theme making its first appearance,” he said.

The Kandura Rally also featured a Roll Racing event, in which drivers competed in head-to-head drag racing competitions.

“The motoring community has overwhelmed us with their support, making the event possible. This gathering truly embodies Dubai's passion for cars, style and extravagance,” said Pragna Vaya, managing director from Orbit Events, the company behind the Kandura Rally. “The rally captured the spirit of the UAE's thriving car culture.”

The previous Kandura Rally took place last July at Dubai Digital Park, with more than 200 cars taking part.

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Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

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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

Dubai's Kandura Rally revs up the UAE motoring community

The event featured dazzling cars inspired by sportsmen, movies and computer games

Ferrari Challenge arrives in Dubai Autodrome — in pictures

Our legal consultant

Pandemic Parenting

UAE%20FIXTURES

Ten tax points to be aware of in 2026

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