There’s a little wiggle from the tail of our 911 Carrera pace car as it leads us around a hot lap of Porsche’s test track in Leipzig. The track is a collection of famous racing circuit corners stitched together to form one of the most challenging test loops in the world, and the one the 911 is getting a little loose on is the Curve di Lesmo from Monza – an extremely fast, never-ending right hand bend with a touch of positive camber that requires an ambitious right foot.
We’re in the 400hp Porsche Macan Turbo, the hottest version of the Cayenne junior and a car Porsche claims is the sportiest five-seat SUV ever produced, and we’re having no such dramas. The Macan simply sticks to the track, pulls itself into line and demands that you keep your right foot glued to the carpet. There’s no groan or roar from the tyres as they hit their limits of adhesion, no niggling traction control or stability control nibbling obtrusively at the corners to keep the Macan pointing where it needs to go. It’s just fast.
No SUV should perform like this, not even one wearing the Stuttgart shield and especially not one that tips the scales at over two tonnes with at least one reasonably well-fed journalist onboard. Acceleration is sublime and the car’s handling on the limit is incredible. We should not be troubling the tail of the 911 but it’s hustling to stay ahead.
Just an hour earlier, the Macan had guided us over territory the Russian army once used to test its tanks, clearing obstacles and hanging wheels in the air like a true rock-crawling off-roader. It clung to concrete bunkers as we inched precariously around the 35-degree cambered edge and handled the downhill braking required to clear steep slopes without touching the pedals. Leipzig’s considerable test facilities lacked vast expanses of sand, so we’ll just have to wait until the car arrives in the Middle East to report back on its capabilities in the dunes.
The car is as refined on the roads as you’d expect. The staggered tyre widths front to rear help point the nose into bends with authority and enough feel for a Porsche. The perfectly smooth autobahns and linking roads around Leipzig highlighted the car’s pace and poise. The extra roar from the snow tyres (it’s mandatory to fit them in Germany during the winter months) was adequately muffled.
The Leipzig test facility is attached to the factory where the Macan is built alongside the Panamera and Cayenne. Purists cried foul when Porsche launched the Cayenne 12 years ago and they’re not going to like this one either. It still has too many doors, weighs too much and has the engine at the wrong end but, without the enormously successful Cayenne, the 911 would probably not be around today. The world craves SUVs, and the Macan is launching into the fastest growing segment in the automotive sector, occupying a space that no other manufacturer has yet managed to master. Purists may not like it, but that’s not going to stop Porsche selling its entire annual production run of 50,000 to a new breed of motoring fan.
Under that svelte suit, the Macan shares its underpinnings with the Audi Q5. Much of the stuff you don’t see – chassis layout, parts of the suspension and subframes underneath the car and other components – come from the Volkswagen-Audi family. The important bits such as the engines, four-wheel drive systems and other key suspension components are all new or modified Porsche bits. Porsche says that more than two-thirds of the Q5’s parts have been modified or replaced and one of the bits it’s most proud of is the clamshell bonnet. It’s a single piece of formed aluminium that stretches from the bumper to the windscreen and over both edges of the wings to eliminate seams and gaps. The headlights poke through holes in the bonnet.
The Macan launches with the choice of two twin-turbo petrol V6 engines and a diesel that we’re not likely to see in the Middle East. The S gets 340hp and 460Nm of torque from its 3.0-litre V6, while the Turbo (3.6-litre V6, 400hp and 550Nm) is the kind of car those who said they’d never drive an SUV will opt for. All models get the seven-speed double clutch PDK transmission, a sport button and off-road mode, which improves loose surface traction. If you spec the optional air-suspension, ground clearance gets jacked by an additional 40mm to 230mm. The Sports Chrono package adds attitude and extra noise from that V6, and launch control should you really want to trouble 911s at the lights.
The world wants more SUVs, and a new one wearing a honey-gold Porsche badge will attract buyers like bees. It’s one of the best performance SUVs on the market and it really is as good as the badge suggests. Do yourself a favour: get your order in smartly, because there’s going to be one heck of a queue once they make land in the UAE.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Ruwais timeline
1971 Abu Dhabi National Oil Company established
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
The Programme
Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
EPL's youngest
- Ethan Nwaneri (Arsenal)
15 years, 181 days old
- Max Dowman (Arsenal)
15 years, 235 days old
- Jeremy Monga (Leicester)
15 years, 271 days old
- Harvey Elliott (Fulham)
16 years, 30 days old
- Matthew Briggs (Fulham)
16 years, 68 days old
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
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Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)