Welcome to The National's weekly newsletter Beshara, where we share the most positive stories of the week.
Fireworks at Burj Khalifa welcome 2025 in Dubai. Pawan Singh / The National
It is said the Babylonians, more than 4,000 years ago, were the first to celebrate a new year, with festivals, gifts and pledges. And while the ancient people of Mesopotamia celebrated this in the spring, known as Akitu, and still marked each year by Iraqi Assyrians, its legacy is a ritual that has spread across cultures to become a near-global event that we will ring in on Wednesday at midnight.
With it, despite the usual ticking of the clock and the normal passage of one day to the next, we will usher in a new beginning with a collective hope for renewal, a chance for positive change and a commitment to do or be better.
The feeling of promise and anticipation as we peek over the starting line of 2026 is a powerful lens for looking ahead – and as you’ll discover below, there is plenty to look forward to.
Yaqeen Kankar, a Syrian girl with spinal muscular atrophy, was given Zolgensma in Dubai this year. Itvisma is an advanced treatment using the same drug. Antonie Robertson / The National
But first, to a medical milestone that is expected to offer a lifeline to children and adults with spinal muscular atrophy (SMA).
Sheikh Khalifa Medical City Hospital in Abu Dhabi has made history by becoming the first in the world to deliver pioneering gene-therapy treatment, Itvisma. The one-dose drug works to replace the defective SMN1 gene responsible for the debilitating disease and, unlike earlier forms of treatment, it can be used on patients beyond infancy.
SMA, which is thought to affect one in 50,000 people globally, causes a broad spectrum of severity. In its most severe form, the disease can be fatal before a child’s second birthday and is the leading genetic cause of death in infants and toddlers. Milder cases may not show symptoms until much later in childhood or adulthood.
The advancement is the latest measure in a UAE-wide effort to improve the lives of patients with SMA. Clinicians expect families from around the world to travel to the Emirates to receive the life-changing treatment – a single dose that could transform thousands of lives. Read the full story here.
Quoted
'The most valuable things we give, and give to ourselves, are not always the ones that take up space. Often, they are the ones that stay with us long after the season has passed'
Tourists enter the Khufu Pyramid via the so-called Robbers' Tunnel. Photo: Getty Images
From the depths of the pyramids to the far side of the Moon, James Langton has been busy looking at events the world can expect in 2026.
In his round-up of what the coming year has in store is a record-breaking natural phenomenon, some major milestones for human endeavour and plenty more celebrations – read it here.
He has also delved into the happenings on the UAE horizon – from the much-anticipated national passenger rail network to new laws aimed at improving health or helping the environment. You can read that round-up here.
Faisal Al Zaabi has scoured the listings and new releases for you to create this bumper list of 30 films to look forward to in the next 12 months.
If you’re looking for inspiration for those resolutions – whether it be more challenges or travel – this collective effort from across our newsroom has plenty to inspire: our top 16 destinations for 2026. And for those who want challenges and travel, take inspiration from our intrepid reporter and runner, Lizzie Porter, who has shared her round-up of marathons she has completed across the Middle East.
Snapshot
A traditional dance during a mass wedding reception at Qasr Al Hosn, Abu Dhabi. Photo: UAE Presidential Court
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.
Nancy 9 (Hassa Beek)
Nancy Ajram
(In2Musica)
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment Directed: Roland Emmerich Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss Rating: 3.5/5 stars
At a glance
Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free
Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland
UAE squad Rohan Mustafa (c), AshfaqAhmed, GhulamShabber, RameezShahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, AhmedRaza, Imran Haider, QadeerAhmed, Mohammed Naveed, AmirHayat, Zahoor Khan
A homegrown card payment scheme launched by the National Payments Corporation of India and backed by the Reserve Bank of India, the country’s central bank
RuPay process payments between banks and merchants for purchases made with credit or debit cards
It has grown rapidly in India and competes with global payment network firms like MasterCard and Visa.
In India, it can be used at ATMs, for online payments and variations of the card can be used to pay for bus, metro charges, road toll payments
The name blends two words rupee and payment
Some advantages of the network include lower processing fees and transaction costs
