A flight steward will represent UAE in international kayaking competition for the first time on Wednesday, 12 years after ending his paddling career with his homeland to move to Dubai.
Milan Gajdobranski was part of the Serbia national team before he moved to the UAE, where he works as a member of cabin crew for Emirates Airline.
He will return to the international paddling arena when he competes at the International Canoe Federation World Championship in Duisburg, Germany.
As the lone UAE competitor at the event, he was the flag bearer at Tuesday’s opening ceremony.
His long absence from major events means he has modest expectations for the competition. He is set to compete in heats over 200 metres and 500m on Wednesday.
“I am looking forward to passing the qualification groups and I would be happy to reach the B finals in this competition,” Gajdobranski said.
Having UAE participation in major international paddling events is still novel.
Dubai-based schoolboy Balasz Bartfai became the first UAE representative at an international canoeing competition last September when he raced at the junior World Championships in Hungary.
The sport is growing in the country, with the Emirates Canoe and Rafting Federation hoping to send paddlers to the Olympic Games in the future.
Mike Ballard, the American-born kayaker, also trains with the UAE team in Dubai as he targets participation in the Paris Paralympics next year.
Krisztian Bartfai, three-time Olympian with Hungary who is overseeing the development of the sport in Dubai, says anything Gajdobranski can achieve in Duisburg will be a bonus.
“Because he is just back to kayaking our expectations are not high for Milan, just participation, but if he can reach the semi-final that will be a big thing,” Bartfai Sr said.
“If he goes even further, it would be an amazing result for him. It is really just the start of his second career in kayaking.”
Aside from Gajdobranski, there are 10 other kayakers who are preparing to represent UAE in international races over the coming months.
There are also plans to stage ICF events in Dubai, Abu Dhabi or potentially Sharjah over the space of the next 18 months.
“This is part of our attempt to build the sport of paddling in the UAE,” Bartfai Sr said.
“We want to put the UAE and Dubai onto the paddling map.”
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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
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