What a difference a year makes. In 2019, on the Tuesday before the Etihad Airways Formula One Abu Dhabi Grand Prix, the racing teams started arriving and getting the cars ready in a genial atmosphere at Yas Marina Circuit. Members of the media were able to wander freely around the pit lane and chat with the technicians carrying out their work, all amid the sounds of high-energy dance music.
That was pre-pandemic, though. This year, the construction process remains the same, but reporters and photographers will not be moving around and interacting in the same fashion. Masks among those onsite are evidently a necessity, and, even though it would be hard to quantify, they will be getting through a volume of hand sanitiser over the course of the week that will probably be measurable in gallons rather than any smaller unit.
Like last year, though, the 10 teams involved landed in Abu Dhabi six days ahead of the final race, fresh from the F1 season's penultimate race in Bahrain, in a fleet of planes, ships, and lorries, all loaded with racing essentials.
The logistics put you in mind of what is required to make your average container port function – more than 400 people using 70 forklift trucks are required to offload the equipment once it reaches Yas Island, while 600 vehicles are needed to move the gear to and from the circuit.
It’s not only about the equipment. As well as taking up 18 villas and 43 garages onsite, it is estimated the racing teams will go through 30,000 litres of drinks during race weekend, while more than 200 cylinders of gas and four tonnes of dry ice will be delivered. They’re trying to keep it atmospheric, evidently.
So the teams have arrived and are unloadin, but this is not the beginning of the process. Preparation for any Grand Prix takes days, pandemic or not. However, in these times of high alert over the possible spread of Covid-19, the cleaning process ahead of the racing has been a top priority, even when spectators won't be in attendance, save for 200 frontline workers per day.
Dedicated medical staff, maintenance crews, and technical experts have been at the track for several days already, and they will remain there over the course of the week, working to ensure the event runs as safely and seamlessly as possible.
The race will operate within what is being called the F1 biosphere, a secure bubble containing more than 3,000 people. Seven hotels on Yas Island will house those not in the villas, and they will be attended to by 1,100 hospitality staff.
Specifically with regard to the coronavirus, Abu Dhabi’s health services company Seha has allocated 62 medical personnel for the duration of the event, and they will work at 15 testing venues spread around the circuit. So far, even before things have really got going, staff have carried out an average of 420 tests per day since their arrival.
In fact, it is estimated a total of 12,000-plus tests will be conducted, which is an average of one every four minutes.
The Grand Prix’s local corporate sponsor Etihad Airways will also be providing 1,200 wellness kits for use over the course of the week, which will include hand sanitiser, face masks, gloves and snoods.
Covid-19 concerns aside, it will be an ongoing task for technicians and safety experts to inspect the circuit, checking everything from the placement and condition of crash barriers to making sure the tarmac is clean and clear. Medical teams and first responders are equipped and in place to deal with any emergency.
Those in the biosphere will be used to all the pandemic precautions by now. The lack of spectators will dent the atmosphere, even for those at home, but the prep has all been geared towards making all those watching remotely (which is everyone, pretty much) get the best possible experience when the cars finally get roaring later this week. Now, we’re just awaiting the arrival of the drivers.
Tales of Yusuf Tadros
Adel Esmat (translated by Mandy McClure)
Hoopoe
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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Killing of Qassem Suleimani
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
COMPANY PROFILE
Founders: Sebastian Stefan, Sebastian Morar and Claudia Pacurar
Based: Dubai, UAE
Founded: 2014
Number of employees: 36
Sector: Logistics
Raised: $2.5 million
Investors: DP World, Prime Venture Partners and family offices in Saudi Arabia and the UAE
RESULT
Aston Villa 1
Samatta (41')
Manchester City 2
Aguero (20')
Rodri (30')
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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.
Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke
Two stars
More on animal trafficking
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
About Housecall
Date started: July 2020
Founders: Omar and Humaid Alzaabi
Based: Abu Dhabi
Sector: HealthTech
# of staff: 10
Funding to date: Self-funded
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
More on Quran memorisation:
Tightening the screw on rogue recruiters
The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.
Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.
A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.
The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.
The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.
Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.
Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment
But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
Results
57kg quarter-finals
Zakaria Eljamari (UAE) beat Hamed Al Matari (YEM) by points 3-0.
60kg quarter-finals
Ibrahim Bilal (UAE) beat Hyan Aljmyah (SYR) RSC round 2.
63.5kg quarter-finals
Nouredine Samir (UAE) beat Shamlan A Othman (KUW) by points 3-0.
67kg quarter-finals
Mohammed Mardi (UAE) beat Ahmad Ondash (LBN) by points 2-1.
71kg quarter-finals
Ahmad Bahman (UAE) defeated Lalthasanga Lelhchhun (IND) by points 3-0.
Amine El Moatassime (UAE) beat Seyed Kaveh Safakhaneh (IRI) by points 3-0.
81kg quarter-finals
Ilyass Habibali (UAE) beat Ahmad Hilal (PLE) by points 3-0
