It's never too early to discuss one of Dubai's most extravagant occasions – Burj Khalifa's world-famous fireworks display and laser show. Several restaurants, hotels and other viewing spots around Downtown Dubai, Business Bay and the DIFC are already open for early-bird bookings, with prices ranging from Dh580 for a ticketed event at Burj Park to Dh10,000 for the Viewing Deck at the Palace Downtown hotel.
Burj Park
This week, Emaar announced its New Year's Eve gala at Burj Park, which arguably has the best uninterrupted views of Burj Khalifa's fireworks display. This option is relatively cheap compared to most others in the vicinity, with tickets costing Dh580 per adult (up from Dh300 last year) and Dh370 for children aged five to 12.
Visitors can access about 10 food and beverage stalls, as well as enjoy live entertainment and children's activities. The tickets include a Dh60 dining voucher for adults, and a Dh30 dining voucher for little ones. The open-air venue will be dotted with picnic tables and bean bags.
Tickers are on sale now, with the mandatory badge collection at Dubai Mall, Dubai Hills Mall and Dubai Marina Mall from December 26 to 30. Road closures are typical during New Year's Eve, so check updates from the RTA for the best way to commute to the venue. Guests are encouraged to arrive by 5pm.
More details are available on mydubainewyear.emaar.com
The Restaurant
If booking a table for dinner is more your style, hotels around Burj Khalifa have several New Year's Eve packages at their restaurants – though most are pricier than Burj Park. The Restaurant at Address Dubai Mall is offering a buffet spread with international cuisine options, from 6.30pm to 1.30am.
Those who want to sit indoors will pay from Dh2,700 per person, inclusive of soft beverages, while terrace seating starts at Dh3,800. The pool deck is also accepting reservations, starting at Dh6,800 per person. Guests aged five to 12 get a 50 per cent discount.
The dinner is complemented with a live three-piece band, as well as a DJ spinning tracks later in the evening.
Reservations can be made on 04 428 7961
Al Bayt
Dinner at Al Bayt restaurant in Palace Downtown will start at 7pm and run until 2am. With a Middle Eastern sharing-style menu, the restaurant is ideal for families who prefer a laid-back meal with clear views of the show. Indoor pricing starts at Dh2,750 per person, while the terrace is reserved for a group of up to 15 people, and priced at Dh27,000.
Reservations can be made on 04 428 7961
Thiptara
Also at Palace Downtown, this restaurant is ideal for those looking for an Asian meal alongside the fireworks show. A five-course menu featuring Thai classics is on the cards, with dinner served from 7pm to 2am. Indoor seating starts at Dh2,700 for adults, inclusive of soft beverages, and Dh1,350 for children aged six to 11. For guests who want prime viewing spots outdoors, it's Dh4,700 for adults and Dh2,350 for the little ones.
Reservations can be made on 04 428 7961
Viewing Deck
With awe-inspiring vistas of Burj Khalifa and panoramic sights of the Dubai Fountain and Downtown Dubai at large, this spot is one of the most expensive for those willing to end the year on an extravagant note. The deck at Palace Downtown will offer a lavish dinner buffet plus live music to set the mood. Dinner will be served from 7pm to 2am, priced at Dh10,000 per person, inclusive of all-you-can-eat food and free-flowing drinks.
Reservations can be made on 04 428 7961
The Garden
The restaurant lounge in the lobby of Address Downtown offers Burj Khalifa views from both its indoor and outdoor seating areas. The venue will be adorned with festive decor, complete with a buffet and cooking stations, plus live performers. Indoor seating starts at Dh4,500 per person, inclusive of soft beverages, while the outdoor option costs up to Dh7,000. The party begins at 7pm and ends in the early hours.
Reservations can be made on 04 436 8888
Carluccio's
While the majority of stand-alone restaurants dotted around the Dubai Mall promenade have yet to finalise their New Year's Eve rates, this Italian restaurant is already taking bookings. Packages are divided into four categories, starting with bronze at Dh2,100 per person for a four-course set menu on an indoor table with partial views of Dubai Fountain and Burj Khalifa. It goes up to Dh4,200 for platinum seats, along the promenade with front-row seats to the fountain show and clear views of the fireworks and laser show.
On the menu will be Italian classics such as risotto funghi, chicken cacciatore and burrata gnocchi topped with gold leaf.
Reservations can be made on 04 330 5990
Time Out Market Dubai
This year's theme is Great Gatsby and guests are encouraged to dress up in chic 1920s fashion. The venue will be decked in elegant black and gold, filled with roaming entertainment such as stilt workers. Expect plenty of feathers, pearls and masks, plus special food and drinks menus from the multiple kiosks on site.
The main event is the Burj Khalifa spectacle directly across the terrace, offering guests front-row views of the display. Ticket prices range from Dh1,000 per person for indoor seating to Dh4,500 per person for terrace slots.
Reservations can be made on 054 375 2421
Kata
Located in the Dubai Mall promenade area, Japanese restaurant Kata will serve a five-course meal. Several seating options are available, including its most premium offer at Dh3,000 per person. This package includes tables on the promenade, so guests will have full views of the Burj Khalifa show. Terrace seats, with partial views of the fireworks, have a minimum spend of Dh1,000. Indoor seats are available with a Dh500 minimum spend.
Reservations can be made on 04 273 3800
Five Guys
The Dubai Mall branch of this popular burger chain offers stunning views of the fountain and Burj Khalifa. The package, starting at Dh1,750, includes unlimited food such as burgers fries and shakes. For those seeking something extra, a VIP experience is also available, featuring secured prime seating in the restaurant's outdoor area.
Reservations can be made on 04 380 4117
Nando's
The South African chicken chain will serve a set menu for New Year's Eve, coupled with front-row views of the Burj Khalifa fireworks. Four packages are available, differing only by seat location. Guests paying Dh4,000 per head will be seated on Dubai Mall's promenade. The cheapest package, at Dh2,500, offers terrace seating with still-decent views of the pyrotechnics. The menu includes restaurant signatures, such as a choice of flame-grilled meat towers and gourmet burgers.
Reservations can be made on 600 542525
99 Sushi Bar and Restaurant
A 14-course menu will be served at this Japanese spot, featuring premium ingredients such as oysters, caviar, truffle, uni and Kobe beef. Drinks will be free-flowing, and there will be an after-party until 2am, complete with a live DJ set to end the party on a high note.
Seats in the outdoor 99 Lounge are priced at Dh9,000 per guest, while terrace seating is Dh7,000 per person. The main dining room is also available to book at Dh5,000 per guest or those who spend the same amount via the a la carte menu. It is Dh1,900 for diners under right.
Reservations can be made on 04 547 2241
Ce La Vi
Although set a bit further away from the world's tallest building, Ce La Vi in Business Bay sits on the 54th level of Address Sky View Hotel, which still has stunning views of the New Year's Eve display. This is reflected in the price, which stands at Dh5,000 minimum spend per person. British swing group Jack Pack will provide entertainment during the countdown party, and guests can order from the a la carte menu, with predominantly Asian classics such as braised beef bao buns, duck salad and a variety of sashimi, nigiri and maki.
Reservations can be made on 04 582 6111
Bull & Bear
Also in neighbouring Business Bay, the venue offers decent views of the Burj Khalifa spectacle. A three-course set menu will be served, with dishes such as warm potato scones and barbecue lobster. Live entertainment will be on hand and guests can indulge in a special gold dessert to cap the year on a sweet note. The service costs a minimum spend of Dh1,200 per person.
Reservations can be made on 04 515 9888
Tatel
Partial views of the fireworks can be seen at Tatel. The restaurant at Hotel Boulevard, Autograph Collection will host a party with a theme inspired by Studio 54, the nightclub that defined New York in the 1970s. A set menu will be served with dishes such as hot seafood cream with crab, shrimp and lobster; and grilled red snapper fillet served with a silky fennel puree; as well as wagyu rib-eye served with a non-alcoholic red wine reduction and more.
The main dining room is available to book starting at Dh1,500 per person. For terrace seats with partial Burj Khalifa views, prices start at Dh1,750 per guest.
Reservations can be made on 04 215 2121
Roberto's
The Italian restaurant in the DIFC still has good views of Burj Khalifa from its terrace. It will host a full-on party, complete with live DJ sets and dazzling dancers. The a la carte menu will have dishes including Wagyu beef carpaccio with truffle and homemade fettuccine with Canadian lobster. Prices start at Dh1,950 per person for a space at the bar and go up to Dh4,950 for the outdoor patio seating.
Reservations can be made on 04 386 0066
SPEC SHEET
Display: 10.4-inch IPS LCD, 400 nits, toughened glass
CPU: Unisoc T610; Mali G52 GPU
Memory: 4GB
Storage: 64GB, up to 512GB microSD
Camera: 8MP rear, 5MP front
Connectivity: Wi-Fi, Bluetooth 5.0, USB-C, 3.5mm audio
Battery: 8200mAh, up to 10 hours video
Platform: Android 11
Audio: Stereo speakers, 2 mics
Durability: IP52
Biometrics: Face unlock
Price: Dh849
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
Brief scores
Toss India, chose to bat
India 281-7 in 50 ov (Pandya 83, Dhoni 79; Coulter-Nile 3-44)
Australia 137-9 in 21 ov (Maxwell 39, Warner 25; Chahal 3-30)
India won by 26 runs on Duckworth-Lewis Method
More about Middle East geopolitics
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
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MATCH INFO
Uefa Champioons League semi-final, first leg:
Liverpool 5
Salah (35', 45 1'), Mane (56'), Firmino (61', 68')
Roma 2
Dzeko (81'), Perotti (85' pen)
Second leg: May 2, Stadio Olimpico, Rome
The%20specs%3A%20Taycan%20Turbo%20GT
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The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
Company%C2%A0profile
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About Krews
Founder: Ahmed Al Qubaisi
Based: Abu Dhabi
Founded: January 2019
Number of employees: 10
Sector: Technology/Social media
Funding to date: Estimated $300,000 from Hub71 in-kind support
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
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Coffee: black death or elixir of life?
It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?
Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.
The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.
The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.
Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver.
The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.
But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.
Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.
It also raises blood pressure, which is largely problematic for people with existing conditions.
So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.
Rory Reynolds
Profile of MoneyFellows
Founder: Ahmed Wadi
Launched: 2016
Employees: 76
Financing stage: Series A ($4 million)
Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund
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EMERGENCY PHONE NUMBERS
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
JAPANESE GRAND PRIX INFO
Schedule (All times UAE)
First practice: Friday, 5-6.30am
Second practice: Friday, 9-10.30am
Third practice: Saturday, 7-8am
Qualifying: Saturday, 10-11am
Race: Sunday, 9am-midday
Race venue: Suzuka International Racing Course
Circuit Length: 5.807km
Number of Laps: 53
Watch live: beIN Sports HD
Keane on …
Liverpool’s Uefa Champions League bid: “They’re great. With the attacking force they have, for me, they’re certainly one of the favourites. You look at the teams left in it - they’re capable of scoring against anybody at any given time. Defensively they’ve been good, so I don’t see any reason why they couldn’t go on and win it.”
Mohamed Salah’s debut campaign at Anfield: “Unbelievable. He’s been phenomenal. You can name the front three, but for him on a personal level, he’s been unreal. He’s been great to watch and hopefully he can continue now until the end of the season - which I’m sure he will, because he’s been in fine form. He’s been incredible this season.”
Zlatan Ibrahimovic’s instant impact at former club LA Galaxy: “Brilliant. It’s been a great start for him and for the club. They were crying out for another big name there. They were lacking that, for the prestige of LA Galaxy. And now they have one of the finest stars. I hope they can go win something this year.”
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE WARRIORS RESULTS
Featherweight
Azouz Anwar (EGY) beat Marcelo Pontes (BRA)
TKO round 2
Catchweight 90kg
Moustafa Rashid Nada (KSA) beat Imad Al Howayeck (LEB)
Split points decision
Welterweight
Gimbat Ismailov (RUS) beat Mohammed Al Khatib (JOR)
TKO round 1
Flyweight (women)
Lucie Bertaud (FRA) beat Kelig Pinson (BEL)
Unanimous points decision
Lightweight
Alexandru Chitoran (ROU) beat Regelo Enumerables Jr (PHI)
TKO round 1
Catchweight 100kg
Marc Vleiger (NED) beat Mohamed Ali (EGY)
Rear neck choke round 1
Featherweight
James Bishop (NZ) beat Mark Valerio (PHI)
TKO round 2
Welterweight
Abdelghani Saber (EGY) beat Gerson Carvalho (BRA)
TKO round 1
Middleweight
Bakhtiyar Abbasov (AZE) beat Igor Litoshik (BLR)
Unanimous points decision
Bantamweight
Fabio Mello (BRA) beat Mark Alcoba (PHI)
Unanimous points decision
Welterweight
Ahmed Labban (LEB) v Magomedsultan Magomedsultanov (RUS)
TKO round 1
Bantamweight
Trent Girdham (AUS) beat Jayson Margallo (PHI)
TKO round 3
Lightweight
Usman Nurmagomedov (RUS) beat Roman Golovinov (UKR)
TKO round 1
Middleweight
Tarek Suleiman (SYR) beat Steve Kennedy (AUS)
Submission round 2
Lightweight
Dan Moret (USA) v Anton Kuivanen (FIN)
TKO round 2
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
BRAZIL SQUAD
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Transmission: 8-speed auto
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