Ubisoft Abu Dhabi Studio employees work on the CSI game. (Delores Johnson / The National)
Ubisoft Abu Dhabi Studio employees work on the CSI game. (Delores Johnson / The National)
Ubisoft Abu Dhabi Studio employees work on the CSI game. (Delores Johnson / The National)
Ubisoft Abu Dhabi Studio employees work on the CSI game. (Delores Johnson / The National)

Computer games could be home grown


  • English
  • Arabic

As the UAE continues to diversify its economy, technology has been one of the major growth areas. Products ranging from silicon wafers to aircraft components are now proudly "Made in the UAE". And, as The National reported yesterday, so is the popular mobile-phone game CSI: Hidden Crimes, a spin-off from the American television franchise. Its developer, Ubisoft, has had a presence in Abu Dhabi for three years, employing 51 people, a third of whom are from the Middle East. Managing director Yannick Theler says he wants to double staff numbers within five years, including employing Emiratis with the requisite interest and qualifications. While all this is undoubtedly good news for the UAE economy, it could be more than that: it could be the first step towards creating uniquely Arab games.

There are two very good reasons for doing this. The first is economic. The Arab and Muslim markets are huge, with large populations of young people, so there are obvious commercial opportunities in creating games that talk directly to the interests and experiences of the end users. Such enterprises would require Emirati and other Arab employees, meaning incentives for young people to learn computer code and exercise their creative talents.

The second reason is the urgent need to create a counter-narrative to the negative portrayal of Arabs and Muslims in existing games. Like the Hollywood films that often inspire them, many games depict Arabs as criminals or terrorists, and real or imagined Middle East settings are often used as backdrops for violent gameplay. An experiment conducted recently at the University of Michigan-Dearborn showed that American respondents who had played the game Counter Strike for 30 minutes were more likely to demonstrate ­anti-Arab attitudes afterwards than those who had played a different game. Clearly it's time to spread some more positive messages.

With a wealth of literature to draw on, and inspiration for new stories all around, there is every reason to believe that we could soon be creating and exporting games to the Arab world and beyond.

SERIE A FIXTURES

Saturday

AC Milan v Sampdoria (2.30pm kick-off UAE)

Atalanta v Udinese (5pm)

Benevento v Parma (5pm)

Cagliari v Hellas Verona (5pm)

Genoa v Fiorentina (5pm)

Lazio v Spezia (5pm)

Napoli v Crotone (5pm)

Sassuolo v Roma (5pm)

Torino v Juventus (8pm)

Bologna v Inter Milan (10.45pm)

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 Old Slave and the Mastiff

Patrick Chamoiseau

Translated from the French and Creole by Linda Coverdale

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Terror attacks in Paris, November 13, 2015

- 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

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

ABU%20DHABI%20CARD
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