Cars designed for hassle-free commuting were once a largely characterless breed.
Kilometre crunchers, as one might refer to them, were more a tool for sucking up the distance than something you might actually enjoy driving or being ferried around in.
Times change, though, and car manufacturers, mindful of issues surrounding sustainability and changes to the way they’ll have to operate in the future, are doing their utmost to make every new product sing like a canary with a megaphone.
The Nissan Altima is a prime example of this.
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It’s not always easy being stuck in the middle, particularly in automotive terms. The biggest and littlest often occupy their own spots in any hierarchy, with no clear role for those wedged in between. The Nissan Altima occupies this centre space with regard to its sedan siblings. It’s a step up from the Sunny and a step down from the Maxima.
Happily, though, the Altima is an individual in its own right. Since its inception in 1992, each generation of the Japanese stalwart has been a fairly solid choice – if getting from A to B in a relatively inexpensive vehicle was all you were after.
The 2023 model, though, has stepped up a gear – pun fully intended.
Each of Nissan’s sedan trio has a place – the Sunny is the basic ride, the Maxima, as its name suggests, is the high-end option, and the Altima is, for its many fans, the just-right, Goldilocks version.
It doesn’t have the pace or power of the meatier sedans at the more expensive end of the market, but as a useful, pleasing and, indeed, fun vehicle to drive around in, the 2023 model is hard to beat.
Admittedly, the last couple of Altimas have been decent as well, but the new arrival is something you may well actually choose to drive for its own sake. It has something of the US muscle car about it, both in performance and looks.
The exterior is sleek and smart, with just a touch of sportiness about it.
That’s something Nissan has evidently been working on over the last decade or two, in a bid to make newer versions more aerodynamically distinct from the blockier models of the past.
For 2023, there are six versions of Altima to choose from, with a nippy, turbocharged car featuring a head-up display, Bose sound system and all-leather interior at the top of the tree.
The interior on all models is comfortable and roomy enough for four people old enough to vote. This might sound an obvious virtue but, amazingly, this is not always the case in vehicles of this kind.
The Altima, in one form or another, has been around for longer than many might realise. It started life as a continuation of Nissan’s Bluebird range, a line that, when it was produced by the now-defunct Datsun brand, first saw the light of day back in 1955. Even the Toyota Corolla can’t claim that kind of lineage.
The stylings on the 1992 Altima are unremarkable, to say the least, so the more-than-30-year gap from then to now has seen a lot of changes.
The Altima’s in-car entertainment system comprises a 12.3-inch infotainment screen on the upgraded models, also featuring old-fashioned buttons in case the alternative is a little imprecise when you’re on the move.
We mentioned how good the Altima was as a simple commuter vehicle, but driving it in an urban environment shows it has a degree of class in that sphere as well. Manoeuvring some of the bulkier rides on city roads is a breeze, with both engine options revealing enough poke to make it feel like you have the acceleration to get where you need to be, while avoiding others in the process.
For a sedan, you always have a good view of what’s around you, too. That can be an issue with lower-slung rides, but, pleasingly, the Altima has been designed to let drivers see what they need to.
All told, then, the 2023 Altima remains a convivial and, at a starting price of Dh110,000, an inexpensive ride. Then again, if you were already a fan, it’s only what you’d have expected.
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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
Remaining fixtures
Third-place-play-off: Portugal v Mexico, 4pm on Sunday
Final: Chile v Germany, 10pm on Sunday
NEW ARRIVALS
Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m
UAE currency: the story behind the money in your pockets
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The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
Church of the Virgin Mary and St Paul the Apostle, Ruwais
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