Elisa Longo Borghini is hoping to re-live her “best memory of last year” when she sets off on her UAE Tour Women title defence on Thursday.
The Lidl-Trek’s Italian rider etched her name in history as the inaugural winner of the UAE Tour after securing the decisive win in the penultimate stage at Jebel Hafeet's summit.
“Crossing the finishing line on top of Jebel Hafeet was my best memory of last year, and hopefully I can replicate it for my team,” Longo Borghini said at the pre-race press conference at the Abu Dhabi Cycling Club on Wednesday.
“I haven’t been racing for a while but I have come here in good shape and with a strong team," she added. "I am an all-rounder, so I’m pretty good in all aspects of the race to get into a good position.
“However, at the end of the day, it’s the team that comes first. We’ll see how the race pans out for us. As for me, I’ll take one day at a time to see who in my team is in the best position to win the general classification as the race progresses.”
Up against Longo Borghini once again are the second and third-place finishers from last year – Gaia Realini and Silvia Persico of UAE Team ADQ.
Joining them are the reigning world champion Lotte Kopecky and Lorena Wiebes, winner of 11 races in the past season, both of SD Worx.
Spanish national champion Mavi Garcia, who finished third at the Giro d’Italia 2022, will make her debut in this race and will be among the contenders for the Red Jersey.
Carrying the hopes of the home team are Persico, Realini and Chaira Consonni as well as teammates joining for the first time: Alena Amialiusik, Karlijn Swinkles, Erica Magnaldi and Tereza Neumanova.
“The race is a big challenge for us because we consider it as the home race representing the UAE,” Persico said.
“I achieved third place in the GC last year, and I will try to reach a better position in this second edition and help the team to finish in a good position.
“Obviously our goal is to try to win every stage and the overall title with the objective of creating cycling culture for the local women. I believe cycling is gaining popularity among the Emirati females.”
The opening 122-kilometre stage kicks off the four-day race starting from the Dubai Miracle Gardens. The race will pass Dubai Sports City, Al Qudra Cycle Track and Dubai Global Village, finishing in Dubai Harbour.
The entire route winds along very wide and substantially straight roads, interspersed with roundabouts that have a very large radius and are well paved. The ending is on a wide avenue, with the approach to the finish line on asphalt.
The four-day race, consisting of three sprints and the solitary mountain stage, has drawn 20 international teams comprising 120 riders. It also marks the third round of the 2024 Women's World Tour.
UAE Tour Women schedule and route:
Thursday: Stage 1, from Dubai Miracle Garden to Dubai Harbour – 122km
Friday: Stage 2, from Al Mirfa to Madinat Zayed – 113km
Saturday: Stage 3, from Al Ain to Jebel Hafeet – 128km
Sunday: Stage 4, around Abu Dhabi City to Abu Dhabi Breakwater – 105km
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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.
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Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
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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.
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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.
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