Keeping on top of the endless travel updates and changing movement restrictions across the globe during the pandemic is no easy task.
Regulations change daily, with countries making their own rules on whether flights can operate and who can cross borders.
To help make things a little clearer for anyone trying to plan travel, the International Air Transport Association has published a free interactive map that details what restrictions are in place and where.
Real-time updates
The map is updated every 15 minutes by a team working with 1,700 government sources across more than 220 countries. It relies on Iata's Timatic database, which contains information on documentation required for international travel. The information gives would-be travellers access to the most recent information on travel restrictions around the globe.
Travellers with holidays on the horizon can use the map to find out whether their trips are likely to go ahead. It’s also a handy way to see if flights are operating in and out of any country that people may be planning to visit in the coming months.
“As the aviation industry prepares to safely restart, travellers will need to know which countries’ borders are open and what health restrictions exist,” Anish Chand, assistant director on Iata's Timatic Team, said.
The user-friendly map is colour-coded according to the regulations in place in each country. Pale blue destinations are unrestricted, light blue countries have some restrictions and dark blue nations are totally restrictive.
The UAE is listed as “totally restricted”, as is neighbouring Oman and Saudi Arabia. Bahrain and Kuwait are listed as “partially restricted”.
Users can click on a country to reveal a pop-up information box that details the latest regulations for that location. Information pertaining to the UAE explains that most passenger flights are suspended. It also notes that repatriation flights and special services can operate in and out of the country, and that anyone landing in Dubai must complete a self-declaration health form.
Travellers can use the map to instantly see what’s required at any country in the world, and to check if they are currently eligible to visit specific destinations.
Iata says it has worked with airlines and government agencies across the world to present travellers with the most recent information but does not guarantee accuracy. Travellers are advised to use the map as a guide but should make their own checks before booking flights or planning travel.
Scroll through a gallery about Dubai International Airport:
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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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