Emirati citizens have flown to Lebanon for the first time in four years after the UAE ended a travel ban.
Flights operated by Emirates and Air Arabia landed in Beirut on Wednesday, the day the ban expired after four years. Flowers and chocolates were given to arriving Emirati citizens at Rafic Hariri International Airport.
“I’m so happy. It’s like a nightmare has been lifted. It’s a dream,” said Khaled Khaled, an Emirati influencer. “Lebanon is beautiful, from its east to its west.
“We consider ourselves Lebanese as much you. I’m planning to go everywhere in Lebanon. Everyone I know is coming.”
Arriving passengers were greeted by Lebanese Information Minister Paul Morcos, who was there on behalf of President Joseph Aoun.
The removal of the ban is “very important for our national tourism and our mutual relations with Arab and Gulf countries”, Mr Morcos told The National. “We look forward to further lifting of the embargo on flights to Lebanon.
“It’s a new era. We now have a new president of the republic and a new government and an enhanced policy in terms of security and guarantees for safe travels,” he added.
Improving ties
In 2021, the UAE and several other Gulf states banned their citizens from travelling to Lebanon as relations with Beirut soured.
The move to end the ban was seen as a step towards strengthening bilateral relations between the two countries, shortly after Mr Aoun’s visit to Abu Dhabi in April, where he met President Sheikh Mohamed.
Lebanon is seeking to revive ties with Gulf states after Israel’s war on Lebanon last year.
Pressure is growing on the Lebanese government, both abroad and internally, to disarm and the diminish the influence of Hezbollah – a highly sensitive and complicated matter that until recently was a taboo point of discussion in Lebanon.
Gulf countries were once important donors to Lebanon, but that financial support had waned in recent years.
Lebanese Prime Minister Nawaf Salam told Gulf ambassadors on Tuesday that security services “are ready to ensure the safety and security of our Arab brothers during the summer.”
“We listened to their concerns and assured them that we would work to address them,” Mr Salam said. “I also briefed them on the security changes taking place at and around Beirut’s Rafic Hariri International Airport.”
The heads of Beirut airport and civil aviation were recently replaced by Lebanon’s transport minister. Publicly, these were described as moves to enhance the aviation sector, but they were also seen as part of a wider effort to remove figures seen as sympathetic to Hezbollah from key positions.
The UAE is home to 90,000 Lebanese citizens – the number is closer to 200,000 if dual citizens are counted.
Lebanese have faced strict checks when applying for visit and work visas in the Emirates in recent years, and Mr Aoun said he hopes to find a way to ease the situation.
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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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Pearls on a Branch: Oral Tales
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