Insight and opinion from The National’s editorial leadership
September 20, 2021
Last week, the journey for people travelling from Dubai to Abu Dhabi was very different.
Since July 2020, a physical border has stood between the two emirates as part of efforts to control Covid-19. For the first time in years, a checkpoint separated its two most populous jurisdictions. It perhaps also became symbolic of the realities the UAE has had to endure to maintain safety over the past year and a half.
Today, the checkpoint has gone, after Abu Dhabi authorities announced on Saturday that they would no longer require people to get tested for coronavirus before they enter the capital from other emirates. After a temporary but necessary measure, movement across the seven emirates is once more free-flowing and without restrictions.
A police checkpoint on the Dubai-Abu Dhabi border in 2020. Courtesy: Abu Dhabi Police
Congestion at the border into Abu Dhabi from Dubai on Sheikh Zayed Road as police check motorists for permits. A ban on travel in and out of Abu Dhabi began on June 2. Pawan Singh / The National
Officers check motorists for travel permits as they enter Abu Dhabi from Dubai. Courtesy: AD Police
A picture taken with a drone shows cars queueing before a security checkpoint on the E11 highway, between Dubai and Abu Dhabi, in Dubai, United Arab Emirates. EPA
A picture taken with a drone shows cars queuing before a security checkpoint on the E11 highway, between Dubai and Abu Dhabi on June 6. EPA
A picture taken with a drone shows cars queueing before a security checkpoint on the E11 highway, between Dubai and Abu Dhabi, in Dubai, United Arab Emirates. EPA
Traffic builds up on Sheikh Zayed Road as police check motorists for movement permits to enter Abu Dhabi. Pawan Singh / The National
Tailbacks on Sheikh Zayed Road as motorists wait to enter Abu Dhabi while police check for movement permits. Pawan Singh / The National
Police check motorists for permits to travel in Abu Dhabi from Dubai as a temporary movement ban comes into force. Pawan Singh / The National
Traffic builds up on Sheikh Zayed Road as police check motorists for movement permits to enter Abu Dhabi. Pawan Singh / The National
Tailbacks on Sheikh Zayed Road as motorists wait to enter Abu Dhabi while police check for movement permits. Pawan Singh / The National
Traffic builds up on Sheikh Zayed Road as police check motorists for movement permits to enter Abu Dhabi. Pawan Singh / The National
This happens as Abu Dhabi bids farewell to another previously necessary measure. People coming from abroad to visit the emirate will no longer have to wear a medical-grade tracking wristband, which had been mandatory for the vast majority of arrivals. Now, the cosmopolitanism that forms part of the UAE's identity is also one step closer to returning to normal.
This all comes after a record low in case numbers. As of last week, just 0.2 per cent of people tested in Abu Dhabi were found to have the virus.
Caution dictates that global reopening will be a slow, measured process, even in countries with falling cases and strong healthcare systems. More than 18.5 million people are currently infected with Covid-19. Worldwide, only 43 per cent of people have received at least one vaccine dose. In the developing world, it is less than two per cent. For now, plotting the route to a new normal is still a premature goal for most.
The UAE is fortunate to be at the opposite end of this spectrum. But it is also deserving. The country had one of the most far-reaching set of coronavirus measures in the world. Schools moved to distance learning. Religious ceremonies were restricted. Many residents abroad at the time had to wait weeks, sometimes longer to return home.
Today, more than 80 per cent of people in the UAE are fully vaccinated. At present, Abu Dhabi is the leading jurisdiction in the world in terms of number of tests per person, and the emirate still requires regular testing in order to enter public spaces, including workplaces and schools. Across the country, masks remain mandatory. The emergence of a next phase in dealing with the pandemic is necessary and welcome, but the responsibility to be vigilant remains for all of us.
Authorities and the public will continue to monitor the situation. But the resilience and capacity the country has been building over the past year and a half is paying off as a new shape is given to what will become normality.
As restrictions lift, more and more of us will realise quite how strange the past few months have been. Bidding farewell to some of these measures will be a great reason to celebrate. After this week's news, doing so with friends from across the country, even across the world, will be a lot easier.
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
THE DETAILS
Solo: A Star Wars Story
Director: Ron Howard
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The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
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
Sole survivors
Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
What are the influencer academy modules?
Mastery of audio-visual content creation.
Cinematography, shots and movement.
All aspects of post-production.
Emerging technologies and VFX with AI and CGI.
Understanding of marketing objectives and audience engagement.
Tourism industry knowledge.
Professional ethics.
Other workplace saving schemes
The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany - At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people - Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed - Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest - He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Crazy Rich Asians
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Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan
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States of Passion by Nihad Sirees,
Pushkin Press
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
The Facility’s Versatility
Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
 October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
 January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
 February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
 March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
 June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket
