It is easy to appreciate why organisers often bill the Standard Chartered Dubai Marathon as one of the most aesthetic events in athletics.
The annual 42.19km road race starts close to the base of the world's tallest building, it snakes around the largest mall in the world and it runs past buildings ranked 23rd and 47th in the highest-tower stakes.
From there, it crosses over and continues along the coastal-hugging Jumeirah Beach Road, offering glimpses of crystalline waters before, just as the world's most luxurious - and recognisable - hotel rises into view, the course loops back and goes past all these celebrated landmarks once again.
And so there was an undeniable sense of irony yesterday at 7am as the majority of the 2,350 people who completed the main event found themselves - courtesy of a thick, all-encompassing fog - starting a race in a host city as bland as a blank canvas. Forget the Burj Khalifa, athletes were struggling to see the back of competitors, mere metres in front of them.
Tirfi Tsegaye, the first woman to cross the finish line, said she was "afraid a lot" of the fog because she thought "maybe rain would come", while Lelisa Desisa, winner of the men's event, said he had concluded at the start that his target time was "impossible".
Fortunately for those hoping to see something special, no precipitation arrived, the sky cleared somewhat and Desisa and his four closest challengers all rallied, ensuring five people all ran sub-2:05 for the first time in history.
At 10.30am, Desisa sat in a room cradling his glass trophy and revealing to media his intentions to spend the US$200,000 (Dh720,000) prize on constructing a home in Addis Ababa, yet outside more than 6,000 amateur athletes were ready to begin the 3km fun run.
It is they who proved chief benefactors of a later start: the fog lifting completely, enabling them to gaze at the skyscrapers.
And some of their fellow competitors.
Roman centurions, firemen and a brave soul dressed as a pineapple all traversed the streets, posing for photos and enjoying what is arguably the emirate's most multicultural and community-driven event of the year. The different perspectives of the city's people was clear to see.
Leszek Stachowiak, a Polish teacher on holiday in the UAE, has run 70 marathons on five continents since 1997. He said the Dubai race was a "great experience" and that if he had won Desisa's $200,000, he would "travel to New Zealand and run a marathon there".
Lohith Naik, from Bangalore, would rather open his own medical centre in India while his colleague, JR Bhat, would start his own manufacturing business. Hamdan Ammar, an 11-year-old Emirati, walked the 3km to raise awareness for Down's Syndrome and said if he had won the prize he would buy "maybe a hotel, but probably a grocery store".
A group of women jogged with T-shirts emblazoned with the words "Every Day is World Aids Day" and a large throng of people ran to raise money for Seeing Is Believing.
Sara, an 11-year-old girl wearing a blue T-shirt supporting the Palestinian Children's Relief Fund, said if she had won the $200,000, she would "give 100 per cent to charity".
"Actually," she corrected herself, "I would give almost 100 per cent. I would keep a dollar for a bottle of water."
gmeenaghan@thenational.ae
The five pillars of Islam
The specs: 2018 Honda City
Price, base: From Dh57,000
Engine: 1.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 118hp @ 6,600rpm
Torque: 146Nm @ 4,600rpm
Fuel economy, combined: 5.8L / 100km
11 cabbie-recommended restaurants and dishes to try in Abu Dhabi
Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)
Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)
Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)
Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).
Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)
Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)
Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)
Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)
Pinky Food Restaurant in Tanker Mai for tilapia
Tasty Zone for Nepalese-style noodles (Dh15)
Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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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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