Towering more than 300 metres up the cliff face that inspired the landscape for James Cameron's Avatar, the world's highest outdoor lifts whisk brave tourists up to breathtaking views.
The three double-decker elevators in central China's Zhangjiajie Forest Park zip up the cliffside in just 88 seconds, a speedy attraction as domestic tourism slowly recovers in China after the coronavirus pandemic forced strict travel measures earlier this year.
The lifts deliver tourists to the top of the sandstone rock face that inspired the fictional jungle moon of Pandora, home to the blue-hued Na'vi people, in the 2009 smash hit film.
"One of the main reasons we came is that the site inspired Avatar," says Qiao Ke, 45, who travelled to the lifts with his family. "The film really made an impression on us. And it really is beautiful here."
"Its geological structure is very suited to using elevators as a means of transport, so we made this Bailong Elevator," explains Liu Jie, the director of the company managing the lift. In English, the name can be literally translated to the "Hundred Dragons Elevator".
"Before, there was only a cable car with limited capacity, so tourists had to wait a long time," Liu adds.
The alternative was to brave a three-hour climb on foot.
Construction of the elevators started in 1999, and they opened in 2002. At 326m, the three elevators were officially recognised by Guinness World Records as the world’s tallest outdoor lifts in 2015.
"It's super-fast," retiree Jin Shihao says after completing the ride, which costs $19 for a return ticket.
About 8,000 tourists take the lifts every day. However, numbers are still significantly down from an average of 14,000 before the pandemic.
Record-breaking elevators
The tallest elevator in the world is at AngloGold Ashanti's Mponeng Gold Mine in South Africa, which opened in 1986 and makes a single descent of 2,283m in three minutes.
According to Guinness World Records: "[It is] more than 4.5 times further than those in the world's tallest building, the Burj Khalifa. A second elevator then takes miners even lower, to 3,597m. Each day, the lift ferries 4,000 workers down to the mine – 120 workers at a time in three-level steel cages, at speeds of up to 40 miles (64 kilometres) per hour. It first operated in 1986."
Additional reporting from AFP
Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
Tomorrow 2021
COMPANY%20PROFILE
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Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
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
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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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Notable cricketers and political careers
- India: Kirti Azad, Navjot Sidhu and Gautam Gambhir (rumoured)
- Pakistan: Imran Khan and Shahid Afridi (rumoured)
- Sri Lanka: Arjuna Ranatunga, Sanath Jayasuriya, Tillakaratne Dilshan (rumoured)
- Bangladesh (Mashrafe Mortaza)
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End of free parking
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- drivers will have three working weeks leeway before fines are issued
- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket
- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200.
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Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
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Saturday (UAE kick-off times)
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Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
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- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
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- Should have a live feed of the drone flight
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