A year ago, at the height of the coronavirus pandemic, countries around the world experienced a surge in the demand for home delivery services. As The National reported at the time, the boom resulted in a corresponding rise in motorcycle accidents.
In a world where economic growth relies on getting cargo from A to B as quickly possible, road-based delivery services have become critical infrastructure, and it is no wonder that the sector is growing. But without a rethink of how these services are performed, road-based transportation will continue to carry significant risk – to those employed in the sector, as well as wider society.
Part of the answer will lie in frontier technologies, including artificial intelligence and autonomous vehicles. This week, as the Gulf Information Technology Exhibition (Gitex), got under way in Dubai, visitors to the conference were treated to a preview of autonomous delivery robots that may soon appear on the city’s streets. They use an array of AI-based sensors to navigate urban environments, follow traffic rules and calculate safe distances from surrounding traffic.
The robots were some of this year’s entries for the Dubai World Challenge for Self-Driving Transport, a competition held by the Dubai Roads and Transport Authority, and were manufactured all over the world. The companies developing them boasted that they would not only boost road safety, but also cut emissions (inefficient driving contributes to pollution) and reduce costs. As the Gulf region looks to develop policies that counter climate change and rising inflation in consumables – particularly food – all of this would spell good news. It is also in line with the desires of the UAE to further advance its economy by taking advantage of the so-called Fourth Industrial Revolution, in which automation is foundational.
Road-based delivery services have become critical infrastructure
While the delivery robots showcased at Gitex are better suited to the smaller streets of inner-city Dubai, other technologies to transform the long-haul logistics sector have developed rapidly, too. In the GCC, where upwards of 1 million lorries transport most of the region’s overland cargo, self-driving heavy-goods vehicles could one day prove to be a game-changer.
Marketing such vehicles to GCC-based companies may appear to be a challenge, given that relatively cheap petrol in the region continues to make long-haul trucking much more affordable for logistics companies than in other markets. But according to PWC, a global consultancy, driverless lorries could save GCC firms between 15 and 20 per cent of their overall costs, when considering all factors, including the risk of injury to drivers and costly pay-outs in the event of accidents.
While the majority of traffic accidents in the region involve passenger vehicles, it is estimated that between 5 and 10 per cent involve lorries, and that accidents involving these are far more injurious or deadly. And as with any vehicle, the overwhelming majority of lorry accidents involve human error – a problem that autonomous vehicles will eventually solve.
The shift to autonomous vehicles will be an uphill battle for some time; driving is a difficult habit to kick for many, and individual consumers have to be convinced, one by one. But it will inevitably be critical not only for public safety, but for sustainability and long-term economic health. The logistics space, where mass-adoption lies in the hands of a few major players, will play an important role in speeding up the transition. And the GCC, where the benefits are obvious and governments are already demonstrating the long-term vision required for sweeping change, is a good place for this technology to find a home.
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
THE BIO
Bio Box
Role Model: Sheikh Zayed, God bless his soul
Favorite book: Zayed Biography of the leader
Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet
Favorite food: seafood
Favorite place to travel: Lebanon
Favorite movie: Braveheart
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More on Quran memorisation:
The rules of the road keeping cyclists safe
Cyclists must wear a helmet, arm and knee pads
Have a white front-light and a back red-light on their bike
They must place a number plate with reflective light to the back of the bike to alert road-users
Avoid carrying weights that could cause the bike to lose balance
They must cycle on designated lanes and areas and ride safe on pavements to avoid bumping into pedestrians
Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
UAE Rugby finals day
Games being played at The Sevens, Dubai
2pm, UAE Conference final
Dubai Tigers v Al Ain Amblers
4pm, UAE Premiership final
Abu Dhabi Harlequins v Jebel Ali Dragons
Du Football Champions
The fourth season of du Football Champions was launched at Gitex on Wednesday alongside the Middle East’s first sports-tech scouting platform.“du Talents”, which enables aspiring footballers to upload their profiles and highlights reels and communicate directly with coaches, is designed to extend the reach of the programme, which has already attracted more than 21,500 players in its first three years.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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