Insight and opinion from The National’s editorial leadership
February 10, 2025
To pedestrians in any metropolis in the world, few annoyances compare to the honking of cars, the build-up of traffic and exhaust fumes as they walk around neighbourhoods. Pollution – air or noise – is a concern for city planners worldwide. To tackle such common impediments, numerous cities have addressed the problem by instituting car-free zones, encouraging the use of public transport, and carving out more areas for parks. These measures go a long way to subtract from petty annoyances that dampen the daily, lived experiences of city dwellers.
Dubai, home to more than 3.8 million people, has also evidently been considering such options, having recently announced extensive measures to make the city better equipped for the future. By 2030, the city will house 5 million residents. This makes it imperative for authorities to continually think ahead, and plan ways to not just delight tourists and visitors and accommodate new residents but to ensure that they, as much as long-time residents, feel happy, at home and very much a part of the UAE's diverse social fabric.
Two months ago, plans were announced to make Dubai a pedestrian-friendly city. The advantages of such a plan are doubtless and plenty, not least of all for the reduced carbon emissions, the resultant better air quality and for facilitating much-needed physical exertion for residents. The "Dubai Walk Masterplan" includes a 124-kilometre long walkway with greenery. The focus is residents' health, sustainability, and increasing pedestrian and "soft mobility" – including bicycles and e-scooters – from 13 per cent to 25 per cent by 2040.
More recently, Dubai last week announced a plan to make certain neighbourhoods of the city car-free zones, as part of the The Super Block project. This is among a series of social programmes, such as child welfare, that promote social well-being and development, which is one of the top priorities of the UAE. Just last month President Sheikh Mohamed declared 2025 as the Year of Community.
When all the UAE's recent initiatives and plans are seen in concert, the underlying direction of the country comes into focus
The UAE authorities have shown an evident understanding that social bonds need space to be nurtured. "Quality of life" is a big driver of such plans, which comes down in large part to quality of life for communities – families, children, pedestrians, office goers – all of whom need parks and public squares with adequate greenery and traffic-free zones, even in the summer months. This is evident in the plans being unveiled and the allocation of generous budgets to make the UAE's cities more socially cohesive.
In a similar vein, last November, Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court, welcomed a new community initiative package worth Dh500 million ($136 million), for senior citizens, women and children, and to achieve social stability for all community members.
When all the UAE's recent initiatives and plans are seen in concert, the underlying direction of the country comes into focus. And when the benefits of city upgrades become clear – whether they are planned car-free zones in Dubai or already existing green spaces across Abu Dhabi – they could serve as models for more such expansion and social redevelopment across the country. The results may not be immediate. They take time to bear fruit, as with most big plans. But the positive and life-changing effects on UAE residents in the coming decades will be unmistakable.
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
The biog
Marital status: Separated with two young daughters
Education: Master's degree from American Univeristy of Cairo
Favourite book: That Is How They Defeat Despair by Salwa Aladian
Favourite Motto: Their happiness is your happiness
Goal: For Nefsy to become his legacy long after he is gon
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
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.
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
2.30pm: Dubai Creek Tower – Handicap (PA) Dh40,000 (Dirt) 1,200m; Winner: Marmara Xm, Gary Sanchez (jockey), Abdelkhir Adam (trainer)
3pm: Al Yasmeen – Maiden (PA) Dh40,000 (D) 1,700m; Winner: AS Hajez, Jesus Rosales, Khalifa Al Neyadi
3.30pm: Al Ferdous – Maiden (PA) Dh40,000 (D) 1,700m; Winner: Soukainah, Sebastien Martino, Jean-Claude Pecout
4pm: The Crown Prince Of Sharjah – Prestige (PA) Dh200,000 (D) 1,200m; Winner: AF Thayer, Ray Dawson, Ernst Oertel
4.30pm: Sheikh Ahmed bin Rashid Al Maktoum Cup – Handicap (TB) Dh200,000 (D) 2,000m; Winner: George Villiers, Antonio Fresu, Bhupat Seemar
5pm: Palma Spring – Handicap (PA) Dh40,000 (D) 2,000m; Winner: Es Abu Mousa, Antonio Fresu, Abubakar Daud
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
Slow loris biog
From: Lonely Loris is a Sunda slow loris, one of nine species of the animal native to Indonesia, Malaysia, Thailand and Singapore
Status: Critically endangered, and listed as vulnerable on the International Union for Conservation of Nature red list due to growing demand in the global exotic pet trade. It is one of the most popular primate species found at Indonesian pet markets
Likes: Sleeping, which they do for up to 18 hours a day. When they are awake, they like to eat fruit, insects, small birds and reptiles and some types of vegetation
Dislikes: Sunlight. Being a nocturnal animal, the slow loris wakes around sunset and is active throughout the night
Superpowers: His dangerous elbows. The slow loris’s doe eyes may make it look cute, but it is also deadly. The only known venomous primate, it hisses and clasps its paws and can produce a venom from its elbow that can cause anaphylactic shock and even death in humans