• An early Dubai Rugby Sevens tournament, started by the Dubai Exiles RFC. The tournament was birthed in 1970, when the host club, Dubai Exiles, invited sides to play a competition in rugby’s abridged format. The invitees included teams from the British armed forces, who were happy for the break from garrison duties in what was then the Trucial States. The Exiles were the leading force in the early years of Gulf rugby. Courtesy Peter Thomas
    An early Dubai Rugby Sevens tournament, started by the Dubai Exiles RFC. The tournament was birthed in 1970, when the host club, Dubai Exiles, invited sides to play a competition in rugby’s abridged format. The invitees included teams from the British armed forces, who were happy for the break from garrison duties in what was then the Trucial States. The Exiles were the leading force in the early years of Gulf rugby. Courtesy Peter Thomas
  • Dubai Exiles ar Rugby Sevens, December 1981. France have never won the Sevens. The closest they have got was when Les Bleus lost the 2011 final to England. But French hands have been on the Emirates International Trophy before, when Toulouse won the main competition in 1990.Courtesy: Emirates Airline Dubai Rugby Sevens
    Dubai Exiles ar Rugby Sevens, December 1981. France have never won the Sevens. The closest they have got was when Les Bleus lost the 2011 final to England. But French hands have been on the Emirates International Trophy before, when Toulouse won the main competition in 1990.Courtesy: Emirates Airline Dubai Rugby Sevens
  • The first Dubai sevens games were played on sand pitches. Courtesy Peter Thomas
    The first Dubai sevens games were played on sand pitches. Courtesy Peter Thomas
  • France have never won the Sevens. The closest they have got was when Les Bleus lost the 2011 final to England. But French hands have been on the Emirates International Trophy before, when Toulouse won the main competition in 1990. ALLSPORT/ Getty
    France have never won the Sevens. The closest they have got was when Les Bleus lost the 2011 final to England. But French hands have been on the Emirates International Trophy before, when Toulouse won the main competition in 1990. ALLSPORT/ Getty
  • Some people get wistful about the old days of playing on sand. Others only remember the pain. “It was like playing in flour with bits of brick in it,” Mike Jackson, a former Dubai Hurricanes player, said of the experience. “Then you would get nicks and cuts that would go septic.” ALLSPORT/ Getty
    Some people get wistful about the old days of playing on sand. Others only remember the pain. “It was like playing in flour with bits of brick in it,” Mike Jackson, a former Dubai Hurricanes player, said of the experience. “Then you would get nicks and cuts that would go septic.” ALLSPORT/ Getty
  • The tournament was played on sand up until 1995, when the pitches at the old Dubai Exiles ground were turfed thanks to huge investment by Emirates Airline. In the last final on sand in 1994, South Korea beat the Warblers 21-20. ALLSPORT
    The tournament was played on sand up until 1995, when the pitches at the old Dubai Exiles ground were turfed thanks to huge investment by Emirates Airline. In the last final on sand in 1994, South Korea beat the Warblers 21-20. ALLSPORT
  • Dubai was one of the legs of the new World Sevens Series formed in 1999. Even though both the event and the series have become increasingly formalised since, the best known faces are often to be seen with the amateur teams on the outside fields. Like in 2006, when the reigning world player of the year Dan Carter was waterboy for Stefan’s BHF.
    Dubai was one of the legs of the new World Sevens Series formed in 1999. Even though both the event and the series have become increasingly formalised since, the best known faces are often to be seen with the amateur teams on the outside fields. Like in 2006, when the reigning world player of the year Dan Carter was waterboy for Stefan’s BHF.
  • The tournament relocated from its original home in Al Awir to a new purpose-built site further into the desert in 2008. The new Sevens Stadium played host to that year’s Sevens, and also staged the format’s World Cup in 2009.
    The tournament relocated from its original home in Al Awir to a new purpose-built site further into the desert in 2008. The new Sevens Stadium played host to that year’s Sevens, and also staged the format’s World Cup in 2009.
  • The tournament relocated from its original home in Al Awir to a new purpose-built site further into the desert in 2008. The new Sevens Stadium played host to that year’s Sevens, and also staged the format’s World Cup in 2009.
    The tournament relocated from its original home in Al Awir to a new purpose-built site further into the desert in 2008. The new Sevens Stadium played host to that year’s Sevens, and also staged the format’s World Cup in 2009.
  • Nobody has tasted success in the international tournament at the Sevens more often than coach Ben Ryan. The Londoner oversaw wins with England in 2010 and 2011, then with Fiji in 2013 and 2015.
    Nobody has tasted success in the international tournament at the Sevens more often than coach Ben Ryan. The Londoner oversaw wins with England in 2010 and 2011, then with Fiji in 2013 and 2015.
  • Nobody has tasted success in the international tournament at the Sevens more often than coach Ben Ryan. The Londoner oversaw wins with England in 2010 and 2011, then with Fiji in 2013 and 2015.
    Nobody has tasted success in the international tournament at the Sevens more often than coach Ben Ryan. The Londoner oversaw wins with England in 2010 and 2011, then with Fiji in 2013 and 2015.
  • Rarely have more stars shared a field at the Sevens than when union royalty J9 Legends faced rugby league all-stars Joining Jack in the Vets event in 2013. It pitted the likes of Carlos Spencer, Stephen Larkham and Waisale Serevi against Jason Robinson and Andy Farrell. Jake Badger for The National
    Rarely have more stars shared a field at the Sevens than when union royalty J9 Legends faced rugby league all-stars Joining Jack in the Vets event in 2013. It pitted the likes of Carlos Spencer, Stephen Larkham and Waisale Serevi against Jason Robinson and Andy Farrell. Jake Badger for The National
  • J9 Legends made the final that season, but were beaten by Xodus Steelers in a classic encounter on Pitch 1. It was memorable less for the match, as the emotional scenes after, when J9 captain Serevi pushed Joost van der Westhuizen, who was stricken by motor neuron disease, through a guard of honour. Jake Badger for The National
    J9 Legends made the final that season, but were beaten by Xodus Steelers in a classic encounter on Pitch 1. It was memorable less for the match, as the emotional scenes after, when J9 captain Serevi pushed Joost van der Westhuizen, who was stricken by motor neuron disease, through a guard of honour. Jake Badger for The National
  • A year earlier, in 2012, Joining Jack had a celebrity fanboy running on water for their players. Bradley Wiggins had recently won the Tour de France and Olympic Gold, and was days away from being named BBC Sports Personality of the Year. A knighthood was in the offing, too.
    A year earlier, in 2012, Joining Jack had a celebrity fanboy running on water for their players. Bradley Wiggins had recently won the Tour de France and Olympic Gold, and was days away from being named BBC Sports Personality of the Year. A knighthood was in the offing, too.
  • Joining Jack, a charity side that raises awareness of Duchenne muscular dystrophy, do a good line in celebrity fans. In 2015, Owen Farrell struck a notable figure on the sideline, while supporting father Andy in the Vets tournament.
    Joining Jack, a charity side that raises awareness of Duchenne muscular dystrophy, do a good line in celebrity fans. In 2015, Owen Farrell struck a notable figure on the sideline, while supporting father Andy in the Vets tournament.
  • One of the greats of England rugby, Maggie Alphonsi, played for Tribe 7s in the Invitational Open in 2014. “Maggie the Machine” was not the only World Cup-winner on the outside fields that season, either. Steve Thompson, the hooker for the 2003 champions England, played for Gulf Legends in the International Vets. Satish Kumar / The National
    One of the greats of England rugby, Maggie Alphonsi, played for Tribe 7s in the Invitational Open in 2014. “Maggie the Machine” was not the only World Cup-winner on the outside fields that season, either. Steve Thompson, the hooker for the 2003 champions England, played for Gulf Legends in the International Vets. Satish Kumar / The National
  • In 2015, former Scotland wing Thom Evans danced past a load of defenders to score a try for UR7s Wanderers in the International Open on Pitch 2. It was his first touch of the ball on his return to the game after five years out with a serious neck injury while on international duty. Victor Besa for The National
    In 2015, former Scotland wing Thom Evans danced past a load of defenders to score a try for UR7s Wanderers in the International Open on Pitch 2. It was his first touch of the ball on his return to the game after five years out with a serious neck injury while on international duty. Victor Besa for The National
  • Perhaps the most poignant victory in all 50 years of Dubai Sevens tournaments came in 2017, when Speranza 22 won the final of the International Invitational. The team had been set up in memory of Marcos Speranza, who had won the Gulf Under 19 title with Abu Dhabi Harlequins but later died in an air crash in his native Argentina. Courtesy Rory Greene
    Perhaps the most poignant victory in all 50 years of Dubai Sevens tournaments came in 2017, when Speranza 22 won the final of the International Invitational. The team had been set up in memory of Marcos Speranza, who had won the Gulf Under 19 title with Abu Dhabi Harlequins but later died in an air crash in his native Argentina. Courtesy Rory Greene
  • The Al Maha team made history when they competed in the Gulf U18 Girls tournament by becoming the first all-Emirati female side to play at the Dubai Rugby Sevens. Antonie Robertson / The National
    The Al Maha team made history when they competed in the Gulf U18 Girls tournament by becoming the first all-Emirati female side to play at the Dubai Rugby Sevens. Antonie Robertson / The National
  • Dubai Hurricanes’ bid for a hat-trick of Gulf Men’s League trophies will have to wait until next year. They won back-to-back titles in 2018 and 2019. Chris Whiteoak / The National
    Dubai Hurricanes’ bid for a hat-trick of Gulf Men’s League trophies will have to wait until next year. They won back-to-back titles in 2018 and 2019. Chris Whiteoak / The National
  • The incredible 50-year journey of Dubai Rugby Sevens embodies the spirit of the city. Victor Besa / The National
    The incredible 50-year journey of Dubai Rugby Sevens embodies the spirit of the city. Victor Besa / The National

From sand pitches with lime-powder lines to 6,000 players and Stormzy on stage - Dubai Sevens 54 years on


Paul Radley
  • English
  • Arabic

What would the pioneers of the Dubai Sevens have made of it now? They would have at least known all about grime, although perhaps not in the 2024 sense of the word.

When the Middle East’s longest running annual sports event started back in 1970, in the year before the formation of the UAE, the majority of players were British servicemen. Supporters at the invitational sevens tournament in the desert sat in the backs of lorries, or stood on the touchline.

Players arrived ready dressed, given the lack of changing facilities. Before the final, a Land Rover would be driven up and down the pitch to smooth it out and the lines were remarked using lime powder.

The tournament was played on sand up until 1995. Some players would wear high-topped basketball shoes to try to limit the amount of sand that could get inside. Others played barefoot. Knee protectors were de rigueur. And iodine was liberally applied to prevent infections from the grime that would get into cuts and scrapes.

How times change. This weekend, the thousands of players involved – from as disparate origins as Ukraine, Israel, Georgia and Monaco – will have the run of immaculately kept grass fields. And the weekend will culminate with a performance from a multi-award-winning grime artist.

  • Dewald Human of South Africa, centre, after their World Series Men’s Final victory over Argentina at Dubai Sevens. All photos: Ruel Pableo for The National
    Dewald Human of South Africa, centre, after their World Series Men’s Final victory over Argentina at Dubai Sevens. All photos: Ruel Pableo for The National
  • South Africa celebrate after winning the World Series Men’s final at Dubai Sevens against Argentina.
    South Africa celebrate after winning the World Series Men’s final at Dubai Sevens against Argentina.
  • South Africa celebrate with the trophy after their victory.
    South Africa celebrate with the trophy after their victory.
  • An Argentina player make a break.
    An Argentina player make a break.
  • A South Africa player passes the ball to a teammate.
    A South Africa player passes the ball to a teammate.
  • South Africa player gathers the ball.
    South Africa player gathers the ball.
  • South Africa score a try in the corner.
    South Africa score a try in the corner.
  • An Argentina player is tackled.
    An Argentina player is tackled.
  • South Africa on the charge.
    South Africa on the charge.
  • An Argentina player makes a pass.
    An Argentina player makes a pass.

Stormzy might not be quite the biggest headliner the Emirates Dubai Sevens has ever had. Kylie Minogue’s appearance at the 50th anniversary tournament might just edge it.

But the cast for this weekend as a whole is unparalleled. Stormzy will be on the main stage on Pitch 8, shortly after the Men’s World Series final has concluded on Pitch 1 on Sunday evening. The Sugababes and Artful Dodger will also be performing during the weekend.

The evidence of how far the event has spread from its roots 54 years ago is everywhere. There will be participants from 128 countries across five sports: rugby sevens, netball, cricket, fitness, and padel. Last year’s Sevens hosted more than 6,000 players and 560 teams.

The cricket tournament will include a match between teams bearing the names of the official supporters clubs of England and India – the Barmy Army and the Bharat Army, respectively. Dinesh Karthik, the former India star, will presumably have a keen interest in that fixture in particular, given his role as the cricket tournament’s official ambassador.

Despite all the changes, sevens rugby remains the main pillar of the event – and yet even that has transformed in recent times.

Back in 1999, when the newly created world sevens series started in Dubai, New Zealand were more or less unrivalled. Fiji were regarded as the most talented side. And England were regular contenders. In the most recent season, New Zealand finished third, Fiji were seventh, while England do not even have a team any more.

  • Australia celebrate beating New Zealand in the Dubai Sevens final on Saturday, November 3, 2022. All images by Chris Whiteoak / The National
    Australia celebrate beating New Zealand in the Dubai Sevens final on Saturday, November 3, 2022. All images by Chris Whiteoak / The National
  • Australia celebrate beating New Zealand.
    Australia celebrate beating New Zealand.
  • Australia celebrate beating New Zealand.
    Australia celebrate beating New Zealand.
  • New Zealand's Jorja Miller is tackled by Alysia Lefau-Fakaosilea of Australia.
    New Zealand's Jorja Miller is tackled by Alysia Lefau-Fakaosilea of Australia.
  • New Zealand's Michaela Blyde breaks free to score a try.
    New Zealand's Michaela Blyde breaks free to score a try.
  • Australia's Demi Hayes scores agains New Zealand.
    Australia's Demi Hayes scores agains New Zealand.
  • Australia's Charlotte Caslick is tackled.
    Australia's Charlotte Caslick is tackled.
  • Australia celebrate winning the final.
    Australia celebrate winning the final.
  • Australia's Faith Nathan attempts to break through a tackle.
    Australia's Faith Nathan attempts to break through a tackle.
  • Australia's Charlotte Caslick is tackled.
    Australia's Charlotte Caslick is tackled.

The latter is the exception that proves the rule that not all progress is for the better. Now the English, Scottish and Welsh fans all have to play nice with each other in the scaffolding stands at The Sevens, seeing they are all backing the same team – a Britain side who have struggled so far in their trips to Dubai.

The standard bearers in men’s sevens now are totally different to in the past. Argentina were the World Series winners last year. Ireland, who have rapidly gone from nowhere to become a major force in the abridged format, were the runners up.

And Jerome Daret was last week named the World Rugby Coach of the Year – beating Rassie Erasmus and Andy Farrell in process – for overseeing France’s rise to become Olympic gold medal winners. Antonie Dupont, who won the Sevens Player of the Year award, will be absent now, though.

For all the changes, at least one thing remains the same. No one is more formidable on the field of Dubai than the South Africa men’s team. They are going for a sixth Dubai title in a row this weekend.

“Dubai feels like a second home for us, with many South African fans here,” their captain, Impi Visser, said.

“Maybe it’s the excitement of a new season starting but we always seem to jump the gun and be fast starters in Dubai. Hopefully we can do that again this weekend and continue it throughout the season.”

First Person
Richard Flanagan
Chatto & Windus 

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

THE SPECS

Engine: 1.5-litre, four-cylinder turbo

Transmission: seven-speed dual clutch automatic

Power: 169bhp

Torque: 250Nm

Price: Dh54,500

On sale: now

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cylinder%20turbo%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E680hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C020Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EEarly%202024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh530%2C000%20(estimate)%3C%2Fp%3E%0A
Race%20card
%3Cp%3E6pm%3A%20Al%20Maktoum%20Challenge%20Round%201%20%E2%80%93%20Group%201%20(PA)%20%2450%2C000%20(Dirt)%201%2C600m%3Cbr%3E6.35pm%3A%20Dubai%20Racing%20Club%20Classic%20%E2%80%93%20Handicap%20(TB)%20%24100%2C000%20(D)%202%2C410m%3Cbr%3E7.10pm%3A%20Dubawi%20Stakes%20%E2%80%93%20Group%203%20(TB)%20%24150%2C000%20(D)%201%2C200m%3Cbr%3E7.45pm%3A%20Jumeirah%20Classic%20Trial%20%E2%80%93%20Conditions%20(TB)%20%24150%2C000%20(Turf)%201%2C400m%3Cbr%3E8.20pm%3A%20Al%20Maktoum%20Challenge%20Round%201%20%E2%80%93%20Group%202%20(TB)%20%24250%2C000%20(D)%201%2C600m%3Cbr%3E8.55pm%3A%20Al%20Fahidi%20Fort%20%E2%80%93%20Group%202%20(TB)%20%24180%2C000%20(T)%201%2C400m%3Cbr%3E9.30pm%3A%20Ertijaal%20Dubai%20Dash%20%E2%80%93%20Listed%20(TB)%20%24100%2C000%20(T)%201%2C000m%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
UAE v Ireland

1st ODI, UAE win by 6 wickets

2nd ODI, January 12

3rd ODI, January 14

4th ODI, January 16

Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

Match info

Uefa Champions League Group B

Tottenham Hotspur 1 (Eriksen 80')
Inter Milan 0

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.0%20twin-turbo%20inline%20six-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E600Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh400%2C000%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
ENGLAND SQUAD

Goalkeepers: Jack Butland, Jordan Pickford, Nick Pope 
Defenders: John Stones, Harry Maguire, Phil Jones, Kyle Walker, Kieran Trippier, Gary Cahill, Ashley Young, Danny Rose, Trent Alexander-Arnold 
Midfielders: Eric Dier, Jordan Henderson, Dele Alli, Jesse Lingard, Raheem Sterling, Ruben Loftus-Cheek, Fabian Delph 
Forwards: Harry Kane, Jamie Vardy, Marcus Rashford, Danny Welbeck

In numbers

1,000 tonnes of waste collected daily:

  • 800 tonnes converted into alternative fuel
  • 150 tonnes to landfill
  • 50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

 

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

A timeline of the Historical Dictionary of the Arabic Language
  • 2018: Formal work begins
  • November 2021: First 17 volumes launched 
  • November 2022: Additional 19 volumes released
  • October 2023: Another 31 volumes released
  • November 2024: All 127 volumes completed
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

21 Lessons for the 21st Century

Yuval Noah Harari, Jonathan Cape
 

Updated: November 29, 2024, 6:39 AM