• The pool is located 294 metres up, on the hotel’s 77th floor. Courtesy Address Beach Resort
    The pool is located 294 metres up, on the hotel’s 77th floor. Courtesy Address Beach Resort
  • The pool is divided into a 75m-long swimmable zone, a wet sunbed area and a sunken pod water feature.Courtesy Address Beach Resort
    The pool is divided into a 75m-long swimmable zone, a wet sunbed area and a sunken pod water feature.Courtesy Address Beach Resort
  • The view from the 77th floor. Courtesy Address Beach Resort
    The view from the 77th floor. Courtesy Address Beach Resort
  • The pool is flanked by the newly opened Zeta Seventy Seven rooftop restaurant. Courtesy Address Beach Resort
    The pool is flanked by the newly opened Zeta Seventy Seven rooftop restaurant. Courtesy Address Beach Resort
  • Zeta Seventy Seven serves lunch and dinner, with two menu options. Courtesy Address Beach Resort
    Zeta Seventy Seven serves lunch and dinner, with two menu options. Courtesy Address Beach Resort
  • The restaurant's a la carte menu features an array of Asian-inspired dishes. Courtesy Address Beach Resort
    The restaurant's a la carte menu features an array of Asian-inspired dishes. Courtesy Address Beach Resort
  • A sushi platter at Zeta Seventy Seven. Courtesy Address Beach Resort
    A sushi platter at Zeta Seventy Seven. Courtesy Address Beach Resort

Dubai's Address Beach Resort earns Guinness World Record for highest infinity pool

The pool is located 294 metres up, on the hotel’s 77th floor

Selina Denman
Selina Denman

March 31, 2021

  • English
  • Arabic

The Address Beach Resort in Dubai's JBR has earned itself a Guinness World Record for the "highest outdoor infinity pool in a building".

Located 294 metres up, on the hotel’s 77th floor, the pool has a surface area of 560 square metres.

It is divided into a 75m-long swimmable zone, a wet sunbed area and a sunken pod water feature, and offers views across Bluewaters Island, Ain Dubai, Palm Jumeirah, The World Islands, Dubai Marina and the Burj Al Arab.

While only in-house guests can access the record-breaking pool, it is flanked by the newly opened Zeta Seventy Seven rooftop restaurant, which is open to everyone and serves Asian cuisine. The restaurant on the consists of an open-air terrace and 12 private enclosed, air-conditioned cabanas.

The pool is flanked by the newly opened Zeta Seventy Seven rooftop restaurant. Courtesy Address Beach Resort
The pool is flanked by the newly opened Zeta Seventy Seven rooftop restaurant. Courtesy Address Beach Resort

Zeta Seventy Seven serves lunch and dinner, with two menu options. A poolside menu features light snacks, poke bowls, sandwiches and burgers, while the a la carte menu offers an array of Asian-inspired dishes, including fresh sushi, sashimi, starters and snacks, with vegetarian options available. Signature dishes include iced oyster, Wagyu sirloin, crispy fried prawns and miso lobster.

Built on the last plot of land on JBR Walk, the Address Beach Resort offers 217 hotel rooms and suites, 443 serviced apartments and 478 residential apartments.

The 77-storey property, which opened to the public in December, is housed in twin towers and is the first beachfront property from Emaar's Address Hotels + Resorts. During the pandemic, it has partnered with Boecker Public Health to implement a sanitisation process. At the entrance, guests are checked by thermal scanners and doused in a light mist of sanitiser spray.

Elsewhere, servers and hotel staff wear face masks at all times, tables are suitably distanced and there are plenty of hand sanitiser stations to be found in public or high-touch areas.

Take a look through the gallery below to see more of the hotel:

  • Address Beach Resort opened to the public on December 18. All pictures are courtesy of Pawan Singh / The National
    Address Beach Resort opened to the public on December 18. All pictures are courtesy of Pawan Singh / The National
  • A view of the hotel's reception
    A view of the hotel's reception
  • The lobby was all done up for Christmas
    The lobby was all done up for Christmas
  • The hotel boasts the tallest inhabited skybridge in the world.
    The hotel boasts the tallest inhabited skybridge in the world.
  • View of the outside seating area for guests.
    View of the outside seating area for guests.
  • The hotel is home to multiple swimming pools including an adults-only and family-friendly pool, as well as the world's highest outdoor infinity pool.
    The hotel is home to multiple swimming pools including an adults-only and family-friendly pool, as well as the world's highest outdoor infinity pool.
  • The pool area gives visitors views of Ain Dubai in the distance.
    The pool area gives visitors views of Ain Dubai in the distance.
  • The hotel is home to numerous dining concepts. Seen here is The Beach Grill.
    The hotel is home to numerous dining concepts. Seen here is The Beach Grill.
  • The Beach Grill is a beach-side venue with plenty of al fresco dining options available.
    The Beach Grill is a beach-side venue with plenty of al fresco dining options available.
  • Li Brasil, a new Lebanese Brazilian restaurant, also located within the hotel.
    Li Brasil, a new Lebanese Brazilian restaurant, also located within the hotel.
  • Outside seating area of Li'Brasil restaurant.
    Outside seating area of Li'Brasil restaurant.
  • View of Ain Dubai from the hotel.
    View of Ain Dubai from the hotel.
  • The hotel also features Address’ signature The Restaurant
    The hotel also features Address’ signature The Restaurant
  • A private dining area at The Restaurant.
    A private dining area at The Restaurant.
  • The hotel features a boardroom for events.
    The hotel features a boardroom for events.
  • The children's play area at the Address Beach Resort.
    The children's play area at the Address Beach Resort.
  • The property also has a 100 metre-long private beach.
    The property also has a 100 metre-long private beach.
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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

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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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The Sheikh Zayed Future Energy Prize

This year’s winners of the US$4 million Sheikh Zayed Future Energy Prize will be recognised and rewarded in Abu Dhabi on January 15 as part of Abu Dhabi Sustainable Week, which runs in the capital from January 13 to 20.

From solutions to life-changing technologies, the aim is to discover innovative breakthroughs to create a new and sustainable energy future.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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