THE SPECS
Engine: Four-cylinder 2.5-litre
Transmission: Seven-speed auto
Power: 165hp
Torque: 241Nm
Price: Dh99,900 to Dh134,000
On sale: now
You might not be aware of Nissan's vehicles if you’ve been travelling everywhere by helicopter or digging tunnels for the last few decades, but the rest of us will be familiar with seeing quite a lot of them on local roads.
Under the brand’s SUV umbrella (we’re aware there are other vehicles available, Sunny and Altima drivers), we have the Patrol, the Patrol Safari, the Pathfinder, the X-Trail, the Kicks… and now, somewhere in amongst them all, a newbie that goes by the name of the X-Terra. Yes, it’s true – Nissan fans interested in this type of vehicle now have another one to consider.
This latest terrain thumper has been introduced back into the Middle East after a five-year hiatus – though it bears little resemblance to its predecessor, which went by the abbreviated name the Terra – and is now jockeying for position among its more well-established brethren. Forget all this stuff about the other SUVs in Nissan's fleet though. The engineering types tell us that the X-Terra has more in common with the manufacturer's pick-up, the Navara, despite there being little to compare the two on the outside.
An outsider might well ask what the difference is between the various models in Nissan’s SUV range and why the X-Terra is needed – and it would be a pertinent query. In answer, the new arrival does actually fit into a neat hole in the company’s Middle East motoring roster.
In short, it’s bigger than most of the current line-up, and massive compared to the Kicks, but less zippy than many of the models, notably the Patrol. The X-Terra is, however, less than half the price of the UAE’s favourite vehicle (which is the aforementioned Patrol, if you needed telling), so there is the newcomer’s niche.
So, blah to all that then – what is the X-Terra like to drive?
Well, with its four-cylinder 2.5-litre petrol engine, you might be forgiven for thinking it’s underpowered. And, again, if you’re comparing it to the bigger SUV beasts on the roads, it is. The downgrade in oomph doesn’t feel like a problem, though. The X-Terra handles inner-city tarmac as competently as any other SUV. It doesn’t feel ponderous when the going gets hairier, either, as it comes with some more-than-satisfactory off-road kit that will avoid you needing a tow in all but the harshest environments.
The X-Terra handles inner-city tarmac as competently as any other SUV. It doesn't feel ponderous when the going gets hairier, either, as it comes with some more-than-satisfactory off-road kit that will avoid you needing a tow in all but the harshest environments
The seven-speed automatic transmission has a low mode for when you need maximum traction, but if you don’t require any of these upgrades, the X-Terra is also available in a two-wheel-drive configuration. The top-of-the-range Platinum only has a four-wheel-drive option, however.
The X-Terra, with its three rows of seats, is easy enough to get in and out of (which seems an odd thing to remark on, but this is not always the case in some of these bigger vehicles) and all models come with the NissanConnect system as standard. You also get an 11-inch, flip-down entertainment monitor, an eight-speaker Bose audio set up, and the brand's usual series of driving aids.
It is, to quote a phrase beloved of our American friends, no clunker.
If the biggest SUVs feel just a little, well, over the top to you, the X-Terra is a respectable option. It is as comfortable as its pricier compatriots, and still a capable ride in whatever setting you're likely to need it in. It's decent value, and, y'know. It's a Nissan, so you'll certainly be among friends out there on the Sheikh Zayed Road.
Vehicle supplied by Al Masaood Automobiles
The specs
Engine: 0.8-litre four cylinder
Power: 70bhp
Torque: 66Nm
Transmission: four-speed manual
Price: $1,075 new in 1967, now valued at $40,000
On sale: Models from 1966 to 1970
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
Q&A with Dash Berlin
Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.
You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.
You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.
Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
MATCH INFO
Burnley 1 (Brady 89')
Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
White hydrogen: Naturally occurring hydrogen
Chromite: Hard, metallic mineral containing iron oxide and chromium oxide
Ultramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica content
Ophiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on land
Olivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour
THE SPECS
Engine: Four-cylinder 2.5-litre
Transmission: Seven-speed auto
Power: 165hp
Torque: 241Nm
Price: Dh99,900 to Dh134,000
On sale: now