Why Sharjah?
Glamorous it may not be, but visitors looking for more than glossy malls and designer boutiques should give Sharjah the benefit of the doubt. Unesco named Sharjah the cultural capital of the Arab world in 1998 and the emirate has been crowned the 2014 capital of Islamic culture. Not only does Sharjah have the most extensive traditional souq and old town in the UAE, it's also home to some of the most respected museums and galleries in the region and a growing number of international exhibitions and events. These include the impressive Sharjah Museum of Islamic Civilization, the Sharjah Desert Park - where visitors can see indigenous desert species such as the Arabian leopard that have all but disappeared from the wild - and the Sharjah Biennial, one of the most influential contemporary art events in the Middle East. Recent archaeological finds have proved that people have been visiting Sharjah ever since humanity first migrated out of Africa. They were obviously looking for something more than a hedonistic weekend.
A comfortable bed
Sharjah's hotel scene is growing thanks to the many package tourists. Visitors from China and the former Soviet Union now use the emirate as a cost-effective base from which to explore Dubai. Despite its location at the Sharjah airport and the original designation as a business hotel, Rotana's new Centro Sharjah is proving popular. The hotel has a masculine, contemporary interior with a small but well-equipped gym, outdoor pool, and regular shuttle service to local attractions and Dubai (www.rotana.com; 06 508 8000). A double room costs from Dh225 per night.
If you're looking for a decent beach, try either the Radisson Blu Resort (www.radissonblu.com/resort-sharjah; 06 565 7777), where double rooms start from Dh425 per night, or the Coral Beach Resort (www.coral-international.com; 06 522 9999). A double room here costs from Dh196 per night. The Sharjah Rotana may look a little dated, but it makes up for this with excellent service and a location that is within easy walking distance of the city's heritage area, museums and galleries (www.rotana.com; 06 563 7777). Classic double rooms cost from as little as Dh166 per night.
For a little more opulence, stay at the five-star Corniche Al Buhaira Hotel (www.hilton.com; 06 519 2031) where a double room costs from Dh350. The hotel will be joining the Hilton group at the end of this year. All prices include taxes.
Find your feet
For culture vultures, there's more than a weekend's "edutainment" to be found in Sharjah's carefully restored arts and heritage areas. These include the recently rebuilt Al Hosn Fort, home to the ruling Al Qasimi family for 200 years, the atmospheric Souq Al Arsah with its antique shops and beautiful palm-frond roof, the Bait Al Naboodah, a traditional house that used to belong to the pearl-trading Al Shamsi family, and the Bait Al Gharbi.
Located opposite the Islamic Museum, the Bait Al Gharbi is a courtyard house with three cooling wind towers and many unique architectural features. It now houses a museum of traditional life featuring furniture, jewellery, ceramics and costumes.
The area is also home to the Sharjah Art Museum, the largest art museum in the Gulf, which contains a permanent collection of more than 300 orientalist paintings from the 18th and 19th centuries, and the Sharjah Museum of Islamic Civilization, which has galleries dedicated to the history of Islamic art, history, science, and culture.
Meet the locals
Al Gahwa Al Shaabiya (06 572 3788) is a traditional building constructed of coral, sea rocks, and gypsum that now serves as a coffee shop and late night restaurant.
The restaurant has an extensive menu of Arabic meals and snacks and is popular with Emiratis who like to gather on the large outdoor terrace.
The views of the Buhaira Corniche and Khalid Lagoon are excellent, but if you want to avoid the noise of seemingly constant traffic, make sure to sit inside.
Book a table
Sadaf is an Iranian restaurant that's popular with local Emirati families and expats alike. It has an atmospheric interior that's decorated with traditional Persian tiles, private dining booths, and an open tandoor from where the smell of fresh bread fills the restaurant. Among the popular dishes is the traditional Iranian chelo kabab sultani, a veal and minced meat dish served with rice (www.sadaffood.com; 06 5693344).
Shopper's paradise
Given that Dubai is so close, coming to Sharjah to shop in a mall rather misses the point, but Sharjah's Blue Souq still manages to hold its own. Packed with small shops and stalls selling everything from Iranian carpets and Bedouin jewellery, to plastic flowers, electronics and toys, this is a modern mall at its most souq-like. It's also one of the most popular spots for an evening's promenade.
What to avoid
Sharjah's traffic is legendary and a journey that might take 20 minutes during the day can take hours in rush hour.
Don't miss
Sharjah's traditional markets and old souq are unlike anything else in the UAE. Genuine antiques and bric-a-brac can be found in the Souq Al Arsah while the cooling colonnades of the vegetable market offer soothing respite from the noise and mayhem beyond.
Traders at the traditional date market, behind the bus station, offer shoppers free samples as well as the opportunity to practise haggling, while the small but teeming plant souq has greenery for your house and garden. As the bedding display on one of the city's many roundabouts says, "Smile, you're in Sharjah".
The specs
Engine: 3.5-litre V6
Power: 272hp at 6,400rpm
Torque: 331Nm from 5,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.7L/100km
On sale: now
Price: Dh149,000
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Tree of Hell
Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla
Director: Raed Zeno
Rating: 4/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
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
More coverage from the Future Forum
Key changes
Commission caps
For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:
• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term).
• On the protection component, there is a cap of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).
• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated.
• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.
• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.
Disclosure
Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.
“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”
Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.
Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.
“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.
Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.
Sonchiriya
Director: Abhishek Chaubey
Producer: RSVP Movies, Azure Entertainment
Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey
Rating: 3/5
Maestro
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How it works
Each player begins with one of the great empires of history, from Julius Caesar's Rome to Ramses of Egypt, spread over Europe and the Middle East.
Round by round, the player expands their empire. The more land they have, the more money they can take from their coffers for each go.
As unruled land and soldiers are acquired, players must feed them. When a player comes up against land held by another army, they can choose to battle for supremacy.
A dice-based battle system is used and players can get the edge on their enemy with by deploying a renowned hero on the battlefield.
Players that lose battles and land will find their coffers dwindle and troops go hungry. The end goal? Global domination of course.