A few weekends ago, I wandered across the Omani border. It was my first drive from Dubai to Muscat and I asked a friend for some advice - is it a hard drive? Would I get hopelessly lost? She informed me it was as easy as following the Hatta signs off Sheikh Zayed Road. Sure enough, it was that simple, and I hit the border crossing at Hatta in little more than an hour. Once across the border, its really one long straight shot right to Muscat. I was warned by my friend that the only bends on the road would be several roundabouts that break up an otherwise undeviating road. That information couldn't have been more on the dot. For me, Muscat will forever lie three-and-a-half hours and 23 roundabouts across the Emirati border (yes, I counted...). And what roundabouts they are! While our Traffic Warden reported last week that the UAE seems to be eliminating them, our neighbours seem to revel in roundabouts.
In Oman, these delights are the real eye candy on the roads. It's hard not to slow down and take in the boats, greenery, gazebos; all decked out in lively colors and, my personal favourite, roundabout number seven, a splendid mini globe which brought back memories of Saudi and the huge globe down Malek Road. The landscape was very different and roadsides were, for the most part, green and well-kept. Along the way, I saw people parked under trees for afternoon naps. I was worried there would be traces of the recent cyclone. I couldn't help but imagine Moby, my Nissan Sunny, heading for a dive along the Omani roads. Happily, the only hint of a cyclone were signs that warned to "Stop if water on red" in front of red and white poles stuck in the ground. I saw no danger of water levels reaching the red lines, which was good as Moby has no experience in waddling through water, even if he is named after a whale.
It was a comfortable drive, except for the naughty truckers. These gents proved to be the exception to the tranquilty of Oman. I eased on my brakes to avoid close encounters with lorry drivers who constantly overtook their slower counterparts. But overall, the driving made me aware that I wasn't in the UAE anymore. I witnessed only one tailgate attempt - perhaps people in Oman aren't in such a hurry.
The lack of signalling was still common, but the need to move was seldom as everyone kept reasonable speeds and the traffic flowed. In Oman, manners have a solid presence. Flash cars are not a big thing here - I saw but one Bentley, two Porsche Cayennes and a couple of Lexuses and Mercs. Licence plates in the lower digits were not the dish du jour either. I thought of friends who insist on flying to Muscat and wondered why. Besides the ornate road delights, what you save opting for a road trip compared to a flight makes all the difference. And garages throughout Oman accepted our dirhams, which made things easier. Directions aren't so much of a problem, especially if you are used to spinning around Dubai.
A grand total of Dh160 on petrol, nearly four hours of funky sights and easy, relaxed driving make for a winning formula in my book. Next time you consider a weekend getaway, take a road trip to Muscat. It lies just three-and-a-half hours and 23 roundabouts across the border from Dubai. motoring@thenational.ae
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
'Fantastic Beasts: The Secrets of Dumbledore'
Rating: 3/5
Directed by: David Yates
Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law
THE%20SPECS
%3Cp%3EEngine%3A%204.4-litre%20twin-turbo%20V8%20hybrid%0D%3Cbr%3EPower%3A%20653hp%20at%205%2C400rpm%0D%3Cbr%3ETorque%3A%20800Nm%20at%201%2C600-5%2C000rpm%0D%3Cbr%3ETransmission%3A%208-speed%20auto%0D%3Cbr%3E0-100kph%20in%204.3sec%0D%3Cbr%3ETop%20speed%20250kph%0D%3Cbr%3EFuel%20consumption%3A%20NA%0D%3Cbr%3EOn%20sale%3A%20Q2%202023%0D%3Cbr%3EPrice%3A%20From%20Dh750%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A
What is a robo-adviser?
Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.
These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.
Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.
Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.
2024%20Dubai%20Marathon%20Results
%3Cp%3E%3Cstrong%3EWomen%E2%80%99s%20race%3A%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Tigist%20Ketema%20(ETH)%202hrs%2016min%207sec%0D%3Cbr%3E2.%20Ruti%20Aga%20(ETH)%202%3A18%3A09%0D%3Cbr%3E3.%20Dera%20Dida%20(ETH)%202%3A19%3A29%0D%3Cbr%3EMen's%20race%3A%0D%3Cbr%3E1.%20Addisu%20Gobena%20(ETH)%202%3A05%3A01%0D%3Cbr%3E2.%20Lemi%20Dumicha%20(ETH)%202%3A05%3A20%0D%3Cbr%3E3.%20DejeneMegersa%20(ETH)%202%3A05%3A42%3C%2Fp%3E%0A
The biog
Name: Abeer Al Bah
Born: 1972
Husband: Emirati lawyer Salem Bin Sahoo, since 1992
Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old
Education: BA in Elementary Education, worked for five years in a Dubai school