A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National
A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National
A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National
A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National

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UAE

UAE temperatures top 50ºC again as summer approaches

Perennial UAE hotspot Sweihan was feeling the heat once more on Friday

The National

June 13, 2025

  • English
  • Arabic

UAE temperatures on Friday topped 50ºC for the third time in as many weeks, with a sizzling summer season still in store.

The mercury rose to 50.1ºC in the town of Sweihan in Al Ain at 12.30pm, the National Centre of Meteorology said.

Temperatures exceeded 48ºC in several other parts of the Emirates amid an early start to the summer season, which is due to begin on June 21.

The searing conditions are nothing new for Sweihan, which once claimed the mantle of the hottest place on Earth after temperatures climbed to 51.8°C on June 6, 2021.

Sweltering Sweihan

  • A worker hydrates after a hot day. All photos: Victor Besa / The National
    A worker hydrates after a hot day. All photos: Victor Besa / The National
  • Sweihan, near Al Ain, hits 50°C for second day in a row.
    Sweihan, near Al Ain, hits 50°C for second day in a row.
  • Sweihan is well used to sizzling heat after the community one day in June last year recorded 51.8°C.
    Sweihan is well used to sizzling heat after the community one day in June last year recorded 51.8°C.
  • Wednesday was another scorching day when 'The National' visited.
    Wednesday was another scorching day when 'The National' visited.
  • With temperatures soaring, could you fry an egg with the help of the intense heat?
    With temperatures soaring, could you fry an egg with the help of the intense heat?
  • The blistering sunshine ensured the egg would cook, even if it was more baked than fried.
    The blistering sunshine ensured the egg would cook, even if it was more baked than fried.
  • A worker enjoys a drink on another sweltering day.
    A worker enjoys a drink on another sweltering day.

Sweihan made history once again last month after temperatures hit 51.6ºC on May 24, making for the month's hottest day on record in the UAE.

 It followed the previous day's record of 50.4°C, also in the Abu Dhabi emirate, and beat the existing May record of 50.2ºC in 2009 at Um Azimul in the Al Ain region and Fujairah airport.

The UAE experienced its hottest May on record with peak daily temperatures averaging more than 40ºC, having already had its hottest April.

The high temperatures prompted the NCM to issue a heat warning in April, urging people to drink fluids, avoid direct exposure to the sun, ensure children are not left in cars and to make sure pets have plenty to drink.

This year's heat compares starkly with 2024, when the UAE in April was hit by severe floods. It stands in further contrast to 2023, when the UAE experienced its coldest April on record.

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Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
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Second leg: May 2, Stadio Olimpico, Rome

Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

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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How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

The bio

Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home

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Director:Michael Lehmann

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German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Updated: June 14, 2025, 9:38 AM