The Gulf's climate is on the whole a major asset. In 2019, inbound tourism spending in the GCC stood at more than $81 billion. Reliable sun is a key pull factor. It pays in other regards, too. According to a 2019 report by the International Renewable Energy Agency, solar energy represents 91 per cent of the potential renewable power generation currently being pursued in the ambitious green strategies of GCC countries.
But when the weather is not favourable, it can have serious consequences.
That is happening this week, as a massive dust and sand storm descends on the region, bringing extraordinarily high levels of dust and pollutants, particularly in Kuwait, Saudi Arabia and Iraq. People are being recommended to stay indoors, especially babies and at-risk groups, and to avoid physical exercise. Transport has also been affected. In the early afternoon of Tuesday, visibility at Qatar's main airport was less than a kilometre. Countries where there are strong north-westerly winds, such as Saudi Arabia, Kuwait and Iraq, tend to fare the worst of all when storms hit.
But they do not only affect the Gulf. At the beginning of the year, areas of India and Pakistan saw similar conditions. The results are even worse where poverty is high. A report published in the journal The Lancet Planetary Health found that 9 million people died as a result of pollution in 2019, much of it from the air. Deaths were disproportionately likely in poorer areas.
A particular concern for that region is the effect on agriculture, especially cotton, of which India supplies 26 per cent of the global stock. Even the richest farmers cannot escape such catastrophes. Some experts say that the 2001 foot and mouth disease outbreak in the UK, which resulted in the culling of 6 million sheep and cattle, was caused by a large storm in North Africa spreading spores.
Unfortunately, these storms are a natural part of life. For years the Gulf region has been living through them, particularly in the summer months. They have been described for centuries, frequently an evocative trope in some of the Arab world's most famous poems. Arthur John Arberry's translation of pre-Islamic poet Imru Al Qais's Muallaqa reads: "Friend, do you see yonder lightning? Look, there goes its glitter flashing like two hands now in the heaped-up, crowned storm cloud."
Living through these storms in a tent hundreds of years ago would have been a more evocative, far more dangerous affair than today, when strong buildings, air filtration and scientific understanding offers some protection. But it would also have been less common. A report published in 2017 found that the number of storms in the region is expected to increase due to the effects of climate change, a visible reminder of the pressing need to embrace the green transition.
Most importantly, on a personal level, it is time for more efforts to tackle deforestation in a number of countries and find long term solutions to the effects of climate change.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Living in...
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.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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