Few occasions bring people together the way sporting events do. For a world experiencing the painful burden of distance under the weight of a pandemic, it can be said without a doubt that a coming together of sorts – perhaps not physically, but in spirit – is sorely needed.
International sporting action returns to the UAE this weekend when "UFC Fight Island", a two-week-long mixed martial arts competition, begins in Abu Dhabi on Sunday. It marks the first time a high-profile athletic event is to be held in the Emirates since March, when the coronavirus outbreak forced almost all of the major tournaments and leagues around the world to be called off or postponed. It also serves as a timely reminder that, in these immensely difficult times when normal life has been upended by Covid-19, the show can go on.
This is not the first event to be held globally since the pandemic forced a time-out in sport. Most football leagues across Europe returned to action in June and a cricket match between England and the West Indies is currently under way in the English city of Southampton.
Fight Island, however, is receiving an enormous amount of global attention for a variety of reasons.
A UFC Fight Island sign at Yas Island in Abu Dhabi. Courtesy DCT-Abu Dhabi
An octagon on the beach for UFC Fight Island. Courtesy DCT-Abu Dhabi
UFC Fight Island branding can be seen outside Yas Links golf club. Courtesy DCT-Abu Dhabi
A UFC Fight Island sign on Yas Island. Courtesy DCT-Abu Dhabi
The setup outside Flash Forum for UFC Fight Island. Courtesy DCT-Abu Dhabi
UFC Fight Island branding can be seen outside Yas Links golf club. Courtesy DCT-Abu Dhabi
An octagon on the beach for UFC Fight Island. Courtesy DCT-Abu Dhabi
A UFC Fight Island board on Yas Island with Ferrari World in the background. Courtesy DCT-Abu Dhabi
A UFC sign lights up outside the W Hotel on Yas Island. Courtesy DCT-Abu Dhabi
A sign for UFC Fight Island placed outside W Hotel on Yas Island. Courtesy DCT-Abu Dhabi
A social distancing sign inside the W Hotel on Yas Island. Courtesy DCT-Abu Dhabi
A social distancing sign is placed on a table inside W Hotel. Courtesy DCT-Abu Dhabi
A view outside the W Hotel on Yas Island where UFC fighters will stay. Courtesy DCT-Abu Dhabi
An In Abu Dhabi sign has been placed on Yas Beach. Courtesy DCT-Abu Dhabi
A UFC sign has been placed outside the W Hotel on Yas Island. Courtesy DCT-Abu Dhabi
A view outside the W Hotel and Yas Marina Circuit on Yas Island. Courtesy DCT-Abu Dhabi
Outside seating area at the W Hotel on Yas Island. Courtesy DCT-Abu Dhabi
Outside seating area at the W Hotel on Yas Island. Courtesy DCT-Abu Dhabi
First, it has taken the Department of Culture and Tourism – Abu Dhabi and the Ultimate Fighting Championship (UFC), the world's leading MMA production, a matter of mere weeks to put it together, at relatively short notice, and at a time when the pandemic continues to be a part of daily life.
The event also serves as a statement of intent, for the organisers and the host nation: despite the adverse impact of Covid-19 on lives and livelihoods, humankind should still be able to enjoy what life has to offer, not least one of its most soul-nourishing pastimes. This intention was reflected in the fact that the UFC announced the concept for this competition as early as April, when other sports were still grappling with the difficult question of when, or even whether, to return to action.
Furthermore, with one of the UAE’s biggest strengths being its ability to host high-profile sporting events, Fight Island serves as a signal to the world that the country is once again open for business, with appropriate planning and care. Over the past three decades, the Emirates has built its reputation as the pre-eminent destination for a wide variety of international competitions, including Formula One racing, Dubai Rugby Sevens, Test cricket and the Special Olympics.
Few countries can match the UAE's profile as a hub for sports tourism. That the UFC was able to swiftly replace its original headline act Gilbert Burns, who pulled out after testing positive for coronavirus, with Jorge Masvidal, another fighter of global repute, less than a week before UFC 251, is testament to this fact.
The reasons for the country's attractiveness in this regard are many – including a strong middle class, an advantageous geographic location and the ease of doing business. The third factor was particularly crucial for the UAE last month when it secured the right to host Fight Island. In the weeks since, Abu Dhabi has pulled out all the stops, involving government agencies, the Abu Dhabi Sports Council and Etihad Airways in putting together the event to be held on Yas Island, the home of the annual Abu Dhabi Grand Prix F1 race.
Four months ago, the pandemic delivered a knockdown blow against the world of sport. Which is to say that the global sports industry, valued at $471 billion by the World Economic Forum in 2018, sustained injuries that were so debilitating that it could not fight the good fight, at least temporarily.
We should welcome the fact that, even as it gingerly returns to action, sport is ready to fight again.
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.
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
Karwaan
Producer: Ronnie Screwvala
Director: Akarsh Khurana
Starring: Irrfan Khan, Dulquer Salmaan, Mithila Palkar
FlyDubai flies direct from Dubai to Skopje in five hours from Dh1,314 return including taxes. Hourly buses from Skopje to Ohrid take three hours.
The tours
English-speaking guided tours of Ohrid town and the surrounding area are organised by Cultura 365; these cost €90 (Dh386) for a one-day trip including driver and guide and €100 a day (Dh429) for two people.
The hotels
Villa St Sofija in the old town of Ohrid, twin room from $54 (Dh198) a night.
St Naum Monastery, on the lake 30km south of Ohrid town, has updated its pilgrims' quarters into a modern 3-star hotel, with rooms overlooking the monastery courtyard and lake. Double room from $60 (Dh 220) a night.
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers