• 1. Emerald Maldives Resort & Spa, Fasmendhoo, Maldives. Tripadvisor
    1. Emerald Maldives Resort & Spa, Fasmendhoo, Maldives. Tripadvisor
  • 2. Golden Temple Hotel, Siem Reap, Cambodia. Tripadvisor
    2. Golden Temple Hotel, Siem Reap, Cambodia. Tripadvisor
  • 3. Sextantio Le Grotte della Civita, Matera, Italy. Tripadvisor
    3. Sextantio Le Grotte della Civita, Matera, Italy. Tripadvisor
  • 4. La Fortuna at Atitlan, Santa Cruz La Laguna, Guatemala. Tripadvisor
    4. La Fortuna at Atitlan, Santa Cruz La Laguna, Guatemala. Tripadvisor
  • 5. Rocabella Mykonos Hotel, Agios Stefanos, Greece. Tripadvisor
    5. Rocabella Mykonos Hotel, Agios Stefanos, Greece. Tripadvisor
  • 6. Wapa di Ume Sidemen, Sidemen, Indonesia. Tripadvisor
    6. Wapa di Ume Sidemen, Sidemen, Indonesia. Tripadvisor
  • 7. Cavas Wine Lodge, Lujan de Cuyo, Argentina. Tripadvisor
    7. Cavas Wine Lodge, Lujan de Cuyo, Argentina. Tripadvisor
  • 8. Baladin Zanzibar Beach Hotel, Zanzibar City, Tanzania. Tripadvisor
    8. Baladin Zanzibar Beach Hotel, Zanzibar City, Tanzania. Tripadvisor
  • 9. You And Me By Cocoon Maldives, Raa Atoll, Maldives. Tripadvisor
    9. You And Me By Cocoon Maldives, Raa Atoll, Maldives. Tripadvisor
  • Abu Dhabi's Fairmont Bab Al Bahr was ranked among the most picture-perfect hotels in the world. Tripadvisor
    Abu Dhabi's Fairmont Bab Al Bahr was ranked among the most picture-perfect hotels in the world. Tripadvisor
  • 11. Tam Coc Garden boutique resort, Ninh Binh, Vietnam. Tripadvisor
    11. Tam Coc Garden boutique resort, Ninh Binh, Vietnam. Tripadvisor
  • 12. Grand Hotel Tremezzo, Tremezzina, Italy. Tripadvisor
    12. Grand Hotel Tremezzo, Tremezzina, Italy. Tripadvisor
  • 13. Makanda By The Sea, Manuel Antonio, Costa Rica. Tripadvisor
    13. Makanda By The Sea, Manuel Antonio, Costa Rica. Tripadvisor
  • 14. Hard Rock Hotel Los Cabos, Cabo San Lucas, Mexico. Tripadvisor
    14. Hard Rock Hotel Los Cabos, Cabo San Lucas, Mexico. Tripadvisor
  • 15. Haven Riviera Cancun, Cancun, Mexico. Tripadvisor
    15. Haven Riviera Cancun, Cancun, Mexico. Tripadvisor
  • 16. W Koh Samui, Mae Nam, Thailand. Tripadvisor
    16. W Koh Samui, Mae Nam, Thailand. Tripadvisor
  • 17. The Makadi Spa Hotel, Makadi Bay, Egypt. Tripadvisor
    17. The Makadi Spa Hotel, Makadi Bay, Egypt. Tripadvisor
  • 18. Wilderness Hotel Inari, Inari, Finland. Tripadvisor
    18. Wilderness Hotel Inari, Inari, Finland. Tripadvisor
  • 19. Serrambi Resort, Ipojuca, Brazil. Tripadvisor
    19. Serrambi Resort, Ipojuca, Brazil. Tripadvisor
  • 20. Dana Villas & Infinity Suites, Firostefani, Greece. Tripadvisor
    20. Dana Villas & Infinity Suites, Firostefani, Greece. Tripadvisor
  • 21. The Outpost Hotel Sentosa by Far East Hospitality, Sentosa Island, Singapore. Tripadvisor
    21. The Outpost Hotel Sentosa by Far East Hospitality, Sentosa Island, Singapore. Tripadvisor
  • 22. Marina Bay Sands, Singapore, Singapore. Tripadvisor
    22. Marina Bay Sands, Singapore, Singapore. Tripadvisor
  • 23. Heritance Kandalama, Dambulla, Sri Lanka. Tripadvisor
    23. Heritance Kandalama, Dambulla, Sri Lanka. Tripadvisor
  • 24. Veranda High Resort Chiang Mai - MGallery, Hang Dong, Thailand. Tripadvisor
    24. Veranda High Resort Chiang Mai - MGallery, Hang Dong, Thailand. Tripadvisor
  • 25. Palumboreef Reef Beach Resort, Uroa, Tanzania. Tripadvisor
    25. Palumboreef Reef Beach Resort, Uroa, Tanzania. Tripadvisor

UAE's Fairmont Bab Al Bahr resort named in TripAdvisor’s top 10 most picture-perfect hotels


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Abu Dhabi's Fairmont Bab Al Bahr was named among the world's most picture-perfect by Tripadvisor.

The five-star resort was ranked 10th in the world for a snapworthy stay – where the best photographs can be taken – at the tourism platform’s Travellers’ Choice Awards.

Hotels were selected based on the quality and quantity of traveller reviews posted last year.

In a separate category, Dubai’s red dunes and camel safari at Al Khayma Camp, operated by OceanAir, was named the best travel experience in the world.

Tripadvisor said all the finalists had "gone the extra mile" to create a "wanderlust-worthy" destination.

One traveller described the experience of staying at Fairmont Bab Al Bahr as “pure luxury”.

“The room was idyllic, with a view over the pool and beaches to the Grand Mosque, especially looking through the full floor-to-ceiling windows.”

Fairmont's website shows a one-night stay in a standard room costs Dh450 ($122), rising to Dh975 ($265) for a suite.

Abu Dhabi's Fairmont Bab Al Bahr was ranked among the most picture-perfect hotels in the world by Tripadvisor. Tripadvisor
Abu Dhabi's Fairmont Bab Al Bahr was ranked among the most picture-perfect hotels in the world by Tripadvisor. Tripadvisor

The Emerald Maldives Resort and Spa topped the list for picturesque stays, while the Golden Temple Hotel in Siem Reap, Cambodia and Sextantio Le Grotte della Civita in Matera, Italy were second and third respectively.

Egypt's Makadi Spa Hotel, at Hurghada, which ranked 17th, was the only other Middle East and North Africa destination on the list of picture-perfect stays.

In the top hotels category, Hotel Colline de France in Gramado in Brazil was first.

The Hari in Knightsbridge, London, was ranked 21st in the world and the only British hotel on the list.

However, the UK dominated the top bed and breakfasts and inns category, with the Toulson Court in Scarborough coming top.

The Torcroft in Torquay was ranked third, while Dorset House in Lyme Regis was fourth.

Tripadvisor said the selected establishments went above and beyond service required, despite the effects of the Covid-19 crisis.

“Even during a global pandemic, travellers continued to discover new places and share their advice with other holidaygoers in 2020,” the company said.

“Despite significant disruption to the hospitality industry, hotels around the world still managed to wow guests and deliver top service.”

TripAdvisor's top picture-perfect hotels

1. Emerald Maldives Resort & Spa, Maldives

2. Golden Temple Hotel, Cambodia

3. Sextantio Le Grotte della Civita, Italy

4. La Fortuna at Atitlan, Guatemala

5. Rocabella Mykonos Hotel, Greece

6. Wapa di Ume Sidemen, Indonesia

7. Cavas Wine Lodge, Argentina

8. Baladin Zanzibar Beach Hotel, Tanzania

9. You And Me By Cocoon, Maldives

10. Fairmont Bab Al Bahr, UAE

11. Tam Coc Garden, Vietnam

12. Grand Hotel Tremezzo, Italy

13. Makanda By The Sea, Costa Rica

14. Hard Rock Hotel Los Cabos, Mexico

15. Haven Riviera Cancun, Mexico

16. W Koh Samui, Thailand

17. The Makadi Spa Hotel, Egypt

18. Wilderness Hotel Inari, Finland

19. Serrambi Resort, Brazil

20. Dana Villas & Infinity Suites, Greece

21. Outpost Hotel Sentosa, Singapore

22. Marina Bay Sands, Singapore

23. Heritance Kandalama, Sri Lanka

24. Veranda High Resort Chiang Mai, Thailand

25. Palumboreef Reef Beach Resort, Tanzania

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From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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The specs

Engine 60kwh FWD

Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power 204hp Torque 360Nm

Price, base / as tested Dh174,500 

ESSENTIALS

The flights 
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
 

The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Racecard

6pm: The Pointe - Conditions (TB) Dh82,500 (Turf) 1,400m

6.35pm: Palm West Beach - Maiden (TB) Dh82,500 (T) 1,800m

7.10pm: The View at the Palm - Handicap (TB) Dh85,000 (Dirt) 1,400m

7.45pm: Nakeel Graduate Stakes - Conditions (TB) Dh100,000 (T) 1,600m

8.20pm: Club Vista Mare - Handicap (TB) Dh95,000 (D) 1,900m

8.55pm: The Palm Fountain - Handicap (TB) Dh95,000 (D) 1,200m

9.30pm: The Palm Tower - Handicap (TB) Dh87,500 (T) 1,600m

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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Retirement funds heavily invested in equities at a risky time

Pension funds in growing economies in Asia, Latin America and the Middle East have a sharply higher percentage of assets parked in stocks, just at a time when trade tensions threaten to derail markets.

Retirement money managers in 14 geographies now allocate 40 per cent of their assets to equities, an 8 percentage-point climb over the past five years, according to a Mercer survey released last week that canvassed government, corporate and mandatory pension funds with almost $5 trillion in assets under management. That compares with about 25 per cent for pension funds in Europe.

The escalating trade spat between the US and China has heightened fears that stocks are ripe for a downturn. With tensions mounting and outcomes driven more by politics than economics, the S&P 500 Index will be on course for a “full-scale bear market” without Federal Reserve interest-rate cuts, Citigroup’s global macro strategy team said earlier this week.

The increased allocation to equities by growth-market pension funds has come at the expense of fixed-income investments, which declined 11 percentage points over the five years, according to the survey.

Hong Kong funds have the highest exposure to equities at 66 per cent, although that’s been relatively stable over the period. Japan’s equity allocation jumped 13 percentage points while South Korea’s increased 8 percentage points.

The money managers are also directing a higher portion of their funds to assets outside of their home countries. On average, foreign stocks now account for 49 per cent of respondents’ equity investments, 4 percentage points higher than five years ago, while foreign fixed-income exposure climbed 7 percentage points to 23 per cent. Funds in Japan, South Korea, Malaysia and Taiwan are among those seeking greater diversification in stocks and fixed income.

• Bloomberg

Electoral College Victory

Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate. 

 

Popular Vote Tally

The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Disclaimer

Director: Alfonso Cuaron 

Stars: Cate Blanchett, Kevin Kline, Lesley Manville 

Rating: 4/5

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

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'Of Love & War'
Lynsey Addario, Penguin Press

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

Last 10 NBA champions

2017: Golden State bt Cleveland 4-1
2016: Cleveland bt Golden State 4-3
2015: Golden State bt Cleveland 4-2
2014: San Antonio bt Miami 4-1
2013: Miami bt San Antonio 4-3
2012: Miami bt Oklahoma City 4-1
2011: Dallas bt Miami 4-2
2010: Los Angeles Lakers bt Boston 4-3
2009: Los Angeles Lakers bt Orlando 4-1
2008: Boston bt Los Angeles Lakers 4-2

Brief scores:

Day 2

England: 277 & 19-0

West Indies: 154