• Global Village has extended its closing date until May 8. All photos: Shruti Jain for The National
    Global Village has extended its closing date until May 8. All photos: Shruti Jain for The National
  • The multicultural destination houses 27 pavilions this season
    The multicultural destination houses 27 pavilions this season
  • New this year is an underwater LED screen at Dragon Lake, which will project hourly fire and laser shows
    New this year is an underwater LED screen at Dragon Lake, which will project hourly fire and laser shows
  • House of Fear makes a comeback
    House of Fear makes a comeback
  • More than 40,000 performances, from acrobatics to concerts, are on the schedule
    More than 40,000 performances, from acrobatics to concerts, are on the schedule
  • The Carneval arena has a number of rides and games for children
    The Carneval arena has a number of rides and games for children
  • The Floating Market returns with various food kiosks
    The Floating Market returns with various food kiosks
  • Vendors selling snacks will also roam around the park on foot
    Vendors selling snacks will also roam around the park on foot
  • The family-friendly spot opens at 4pm every day
    The family-friendly spot opens at 4pm every day

Global Village will now close on May 5


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Global Village is extending its 28th season, meaning visitors will have more time to explore the attraction before it closes for summer.

The popular family attraction was due to close its doors for the summer on April 28, but will now remain open until May 5.

The 28th season opened in October last year and is home to 27 country pavilions, 3,500 retail outlets and 250 dining options. The daily programme of live shows and activities will continue until the park closes for the summer.

The “Kids Go Free” offer has also been extended, Global Village said, giving kids up to 12 years old free entry and families more chances to enjoy the attractions.

Last season, the venue welcomed a record nine million guests during the six months it was operational. Every year, it aims to deliver fresh offerings, from novel food concepts to new shows and performances.

This season, for example, a new circus act called Merry-Go-Round was introduced. It features jugglers, acrobats, fire breathers, unicyclists, penny farthing riders and more performers on the main stage. A new fire laser show was also introduced this season, as well as several international acts such as the UK's Dhol Foundation, which showcased South Asian drumming with Celtic music.

A record nine million people visited Global Village in its previous season. Chris Whiteoak / The National
A record nine million people visited Global Village in its previous season. Chris Whiteoak / The National

No new countries were added to the park's portfolio of pavilions, but new attractions this season include Mini World, an area showcasing miniatures of 25 global landmarks.

A YouGov research published in June last year showed that Global Village remains a popular destination for many UAE residents. It topped the list of destinations the respondents said they wanted to revisit in the next 12 months.

Part of the allure is its variety. Some people visit for the food, while others go to shop. The venue is also family-friendly, with attractions targeting a wide age range. Children can enjoy theatre shows, while teenagers can spend more time in the carnaval area. Older guests are more likely to revel in the retail choices.

During the holy month, Global Village introduced Ramadan-themed experiences, from a vast majlis offering a variety of cuisine options to the new Ramadan Wonder Souk with vendors selling goodies from around the world.

Global Village is open from 4pm until midnight from Sunday to Wednesday and until 1am from Thursday to Saturday. More information is available at www.globalvillage.ae

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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. 

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