Day one of the Global Rail conference at Adnec in Abu Dhabi. Victor Besa / The National
Day one of the Global Rail conference at Adnec in Abu Dhabi. Victor Besa / The National
Day one of the Global Rail conference at Adnec in Abu Dhabi. Victor Besa / The National
Day one of the Global Rail conference at Adnec in Abu Dhabi. Victor Besa / The National


How resurgent rail could change the Gulf


  • English
  • Arabic

October 02, 2025

Rail has always held an allure for the Middle East. Construction of the Hejaz railway, which once connected Damascus to Madinah, began in 1900, on the orders of the Ottoman Sultan Abdulhamid II. The line reduced the journey between the two cities, which used to take 40 days by camel caravan, to about 72 hours. However, the First World War, sabotage during the Arab Revolt and the collapse of the Ottoman Empire brought the railway to a shuddering halt.

Fast-forward to the present day, and rail, resurgent in parts of the Middle East, again has the potential to change how thousands of people live their daily lives. This week’s three-day Global Rail conference in Abu Dhabi, a gathering of thousands of visitors and hundreds of companies from around the world, has shown how far the UAE, in particular, has travelled since 2009, when the concept of a national rail network linking key ports and cities began to take shape.

Etihad Rail's passenger service is on track to begin next year. Construction is advancing on four stations at Abu Dhabi, Dubai, Sharjah and Fujairah, and passenger test trains have been seen on the line over the past 12 months. Meanwhile, it was announced this week that Abu Dhabi will soon introduce a tram network that will operate from Yas Island and connect to Zayed International Airport. The Global Rail event also included a Dh1 million ($272,250) innovation grant for solutions to transform the future of transport.

All this is much more than a domestic project; the Emirates’ rail ambitions also connect with those of its neighbours. Work on Hafeet Rail – a joint passenger and freight railway network connecting the UAE and Oman – continues to advance. Meanwhile, across the Gulf, more rail links are in the works. All six GCC member states are at various levels of progress on a 2,000km, region-wide railway project due to be completed in 2030. Even the Hejaz railway could make a comeback after Turkey, Syria and Jordan recently agreed on a draft memorandum to restore the line.

A fully developed rail network for logistics, cargo and people was always going to be a national priority for the UAE. The Emirates already has first-class road and air networks, and many of its airlines regularly feature highly in international carrier rankings. But it is rail’s potential to serve a rapidly growing population that makes these latest developments stand out.

Having reliable, sustainable and first-class passenger rail services will contribute to the country’s public transport mix, cut road traffic and reduce emissions. Both Etihad Rail and the Abu Dhabi Light Rail Project are being designed with connectivity in mind, enabling passengers to link up with Dubai Metro services and bus networks. The Abu Dhabi tram will ferry passengers to and from the capital’s main airport.

Even the Hejaz railway could make a comeback – Turkey, Syria and Jordan recently agreed on a draft memorandum to restore the line

And it’s important to make public transport a realistic option for everyone. Speaking to The National this week, Azza Al Suwaidi, deputy chief executive at Etihad Rail Mobility, said the pressure to deliver was high, but it was important for the service to be “safe, reliable, punctual and sustainable”. “That's the passenger experience that we would like to embark on,” she added.

That Etihad Rail is prioritising a good customer experience is indicative of it trying to appeal to as many people as possible, not only taking more cars off the road but also embedding the idea of public transport in the public’s mind and forging the future of urban development and connectivity.

THE BIO: Martin Van Almsick

Hometown: Cologne, Germany

Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)

Favourite dessert: Umm Ali with dark camel milk chocolate flakes

Favourite hobby: Football

Breakfast routine: a tall glass of camel milk

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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

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

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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What is graphene?

Graphene is a single layer of carbon atoms arranged like honeycomb.

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were "playing about" with sticky tape and graphite - the material used as "lead" in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But as they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment had led to graphene being isolated for the very first time.

At the time, many believed it was impossible for such thin crystalline materials to be stable. But examined under a microscope, the material remained stable, and when tested was found to have incredible properties.

It is many times times stronger than steel, yet incredibly lightweight and flexible. It is electrically and thermally conductive but also transparent. The world's first 2D material, it is one million times thinner than the diameter of a single human hair.

But the 'sticky tape' method would not work on an industrial scale. Since then, scientists have been working on manufacturing graphene, to make use of its incredible properties.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. Their discovery meant physicists could study a new class of two-dimensional materials with unique properties. 

 

MATCH INFO:

Second Test

Pakistan v Australia, Tuesday-Saturday, 10am​​ daily​​​​​ at Zayed Cricket Stadium, Abu Dhabi

Entrance is free

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%3Cp%3ECompany%20name%3A%20Znap%3C%2Fp%3E%0A%3Cp%3EStarted%3A%202017%3C%2Fp%3E%0A%3Cp%3EFounder%3A%20Uday%20Rathod%3C%2Fp%3E%0A%3Cp%3EBased%3A%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3EIndustry%3A%20FinTech%3C%2Fp%3E%0A%3Cp%3EFunding%20size%3A%20%241m%2B%3C%2Fp%3E%0A%3Cp%3EInvestors%3A%20Family%2C%20friends%3C%2Fp%3E%0A
The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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The Orwell Prize for Political Writing

Twelve books were longlisted for The Orwell Prize for Political Writing. The non-fiction works cover various themes from education, gender bias, and the environment to surveillance and political power. Some of the books that made it to the non-fiction longlist include: 

  • Appeasing Hitler: Chamberlain, Churchill and the Road to War by Tim Bouverie
  • Some Kids I Taught and What They Taught Me by Kate Clanchy
  • Invisible Women: Exposing Data Bias in a World Designed for Men by Caroline Criado Perez
  • Follow Me, Akhi: The Online World of British Muslims by Hussein Kesvani
  • Guest House for Young Widows: Among the Women of ISIS by Azadeh Moaveni
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Updated: October 02, 2025, 6:41 AM