The Emirates A380 is back in the sky today for the first time since the Dubai airline grounded its fleet of superjumbos in March.
Flight EK001 departed Dubai International Airport just before 8am this morning headed for London Heathrow.
The world's largest passenger plane is set to land in the UK just after midday, local time.
It's the first A380 commercial passenger service that Emirates has operated since March 25, when flight EK262 landed in Dubai from Sao Paulo, Brazil the day after UAE authorities closed the country's airspace.
But it's not the only superjumbo in the sky today: Emirates Flight EK073, also an A380, has departed Dubai for Paris's Charles De Gaulle airport. The flight is set to land in France around 2pm local time and will receive a special welcome as it becomes the first and only scheduled A380 flight to operate at this major European airport since the pandemic began.
On the same day, Emirates announced it will introduce the A380 on its daily Amsterdam service from Saturday, August 1, and add a second superjumbo on the London Heathrow route.
The A380 is the same length as two blue whales and has the capacity to carry up to 615 passengers in a two-class configuration. It's unlikely either of the Emirates' jets flying today will be fully booked.
Numbers of passenger flights and international travellers during the coronavirus pandemic has been spectacularly low, because of demand and logistics, as well as border closures.
Emirates may continue to add more routes if travel demand increases. The airline has 115 A380 superjumbos, most of which have been on the ground since March.
Known for its luxury services, the Emirates A380 may be back in the sky, but is missing a few of its trademark premium offerings.
Travellers in Business and First class can no longer take an in-flight shower or enjoy a beverage at the upper deck lounge as both services have been halted for safety concerns during the pandemic.
The airline has also introduced several new measures designed to keep travellers safe. These include complimentary hygiene kits for passengers, reduced interaction with Emirates crew and plexi-glass screens at check-in counters.
Emirates is rebuilding its network of destinations and is currently flying to more than 50 destinations across six continents.
Emirates is resuming passenger services to seven other cities today - Athens, Barcelona, Geneva, Glasgow, Larnaca, Munich, and Rome. It's a busy week for the Dubai airline, which will also resume flight to the Maldives and Washington DC on Thursday, July 16, and to Brussels on Friday, July 17.
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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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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