• Saudi Arabia's The Red Sea is opening this year, with three hotels, a new airport and traveller experiences on offer. Photo: Red Sea Global
    Saudi Arabia's The Red Sea is opening this year, with three hotels, a new airport and traveller experiences on offer. Photo: Red Sea Global
  • The sprawling destination is spread across desert dunes, mountain canyons, dormant volcanoes and ancient heritage sites. Photo: Red Sea Global
    The sprawling destination is spread across desert dunes, mountain canyons, dormant volcanoes and ancient heritage sites. Photo: Red Sea Global
  • It comprises 90 islands, 22 of which are being developed for tourists. Photo: Red Sea Global
    It comprises 90 islands, 22 of which are being developed for tourists. Photo: Red Sea Global
  • The destination is home to the world's fourth-largest coral reef system. Photo: Red Sea Global
    The destination is home to the world's fourth-largest coral reef system. Photo: Red Sea Global
  • Marine life at The Red Sea is second-to-none and great care has been taken to ensure local inhabitants are not unduly disturbed. Photo: Red Sea Global
    Marine life at The Red Sea is second-to-none and great care has been taken to ensure local inhabitants are not unduly disturbed. Photo: Red Sea Global
  • Six Senses Southern Dunes will be one of the first three hotels to welcome guests at The Red Sea. Photo: Red Sea Global
    Six Senses Southern Dunes will be one of the first three hotels to welcome guests at The Red Sea. Photo: Red Sea Global
  • The eco-friendly resort is set where the sand dunes meet the mountains. Photo: Foster+Partners
    The eco-friendly resort is set where the sand dunes meet the mountains. Photo: Foster+Partners
  • A swimming pool overlooking the valley at Six Senses Southern Dunes. Photo: Foster+Partners
    A swimming pool overlooking the valley at Six Senses Southern Dunes. Photo: Foster+Partners
  • The new Red Sea Airport will welcome travellers this summer. Photo: Red Sea Global
    The new Red Sea Airport will welcome travellers this summer. Photo: Red Sea Global
  • The Red Sea Airport will welcome flights from Jeddah and Riyadh this summer. Photo: Red Sea Global
    The Red Sea Airport will welcome flights from Jeddah and Riyadh this summer. Photo: Red Sea Global
  • Travellers visiting The Red Sea can try hiking, biking, yoga, diving and much more. Photo: Red Sea Global
    Travellers visiting The Red Sea can try hiking, biking, yoga, diving and much more. Photo: Red Sea Global
  • A hawksbill turtle in the Red Sea. Travellers will be able to enjoy amazing underwater adventures. Photo: Red Sea Global
    A hawksbill turtle in the Red Sea. Travellers will be able to enjoy amazing underwater adventures. Photo: Red Sea Global
  • Mountain canyons at The Red Sea in Saudi Arabia. Photo: Red Sea Global
    Mountain canyons at The Red Sea in Saudi Arabia. Photo: Red Sea Global
  • One of the first hotels opening at The Red Sea is the kingdom's first St Regis Resort. Photo: Red Sea Global
    One of the first hotels opening at The Red Sea is the kingdom's first St Regis Resort. Photo: Red Sea Global
  • The ultra-luxury resort will be located on a private island Photo: Red Sea Global
    The ultra-luxury resort will be located on a private island Photo: Red Sea Global
  • Nujuma, a Ritz-Carlton Reserve will welcome some of the first travellers to The Red Sea. Photo: Marriott International
    Nujuma, a Ritz-Carlton Reserve will welcome some of the first travellers to The Red Sea. Photo: Marriott International
  • Progress is underway at Ummahat islands Nujuma, a Ritz Carlton Reserve, with the hotel opening in Q2. Photo: John Pagano / Twitter
    Progress is underway at Ummahat islands Nujuma, a Ritz Carlton Reserve, with the hotel opening in Q2. Photo: John Pagano / Twitter

When will Saudi Arabia’s The Red Sea development open and what can travellers do there?


Hayley Skirka
  • English
  • Arabic

In 2017, Saudi Crown Prince Mohammed bin Salman announced the kingdom's newest tourism megaproject on the country's Red Sea coast.

The Red Sea destination was to be a sprawling luxury ecotourism project developed on Saudi Arabia's untouched west coast with luxury hotels, pristine coastlines and ultra-luxury resorts to rival the Maldives.

Fast forward six years, and The Red Sea, one of the world’s most ambitious regenerative tourism projects, is now getting ready to welcome its first visitors.

Developed over 28,000 square kilometers of land including a vast archipelago of more than 90 islands, the destination promises turquoise-lined coastlines, unrivalled marine life and a variety of upscale accommodation options.

Desert meets ocean as a camel wanders at The Red Sea destination. Photo: Red Sea Global
Desert meets ocean as a camel wanders at The Red Sea destination. Photo: Red Sea Global

While the exact opening date has yet to be announced, the first phase of The Red Sea is on track to launch later this year when at least three hotels, the region's new airport and some tourist experiences will open.

More activities and facilities may be added to this list, but Red Sea Global, the developer behind the site, is deliberately being conscious not to rush the launch to make sure the natural surrounds and wildlife are not unduly disturbed.

“After the construction phase, we have to allow the land and sea to resettle and reestablish itself and to see exactly what our natural biodiversity wants. We fully expect turtles to arrive on our islands and find new places to nest,” a spokesperson from Red Sea Global tells The National.

The remainder of phase one, which consists of 16 hotels, will be fully completed in 2024. By 2030, The Red Sea will comprise 50 resorts, offering up to 8,000 hotel rooms and more than 1,000 residential properties across 22 islands and six inland sites. It will also include luxury marinas, golf courses and several entertainment and leisure facilities.

The airport

The new Red Sea Airport will welcome travellers this summer. Photo: Red Sea Global
The new Red Sea Airport will welcome travellers this summer. Photo: Red Sea Global

The Red Sea lies 500km north of Jeddah, between the towns of Al Wajh and Umluj. Getting to the destination will be easy as the Red Sea International Airport is opening its phase one terminal this year.

“We are putting the finishing touches to our first phase terminal which will be equipped to receive travellers on flights from Riyadh and Jeddah from this summer,” the Red Sea Global spokesperson said.

The airport's launch will allow international travellers to catch a connecting flight from either of Saudi Arabia's two biggest cities.

Conceived by British architect Foster + Partners, the new airport looks set to be something special. Designed to imitate the experience of a private aircraft terminal, it will feature smaller spaces and is inspired by the colours and textures of the desert landscape. Set to be the region's first carbon-neutral airport, it will be powered by renewable energy and house a green oasis with live plants.

Travelling here is designed to be easy, with efficient arrival and immigration processes and checked baggage being sent directly to accommodation. Five departure suites are being designed as pods, where travellers can be dropped directly outside. Inside each pod will be spas, retail options and restaurants, and bags will be loaded directly on to flights after being checked in before guests depart their Red Sea accommodation.

When fully complete later this year, the air hub will be able to handle one million domestic and international passengers each year, which will be good news for the estimated 250 million people in Europe, Asia and Africa that are within a four-hour flight time of The Red Sea.

From the airport, visitors will be able to directly board seaplanes and boats, or rent yachts to cruise around the islands. Sustainable electric buses are already in operation.

The resorts

St Regis Red Sea Resort

One of the first hotels opening at The Red Sea is the kingdom's first St Regis Resort. Photo: Red Sea Global
One of the first hotels opening at The Red Sea is the kingdom's first St Regis Resort. Photo: Red Sea Global

The first St Regis hotel to open in the kingdom, The St Regis Red Sea Resort is located on Ummahat Island, and is reachable via chartered boat or seaplane. Opening as one of the first three hotels at The Red Sea, the ultra-luxury all-villa property will offer travellers a Maldivian-style experience complete with overwater villas and endless ocean views when it opens in May.

Designed by Kengo Kuma, the renowned Japanese architect lauded for his ability to merge architecture with nature and social responsibility, the resort offers 90 overwater and beachfront villas, each with a private pool. There are three signature restaurants, including one all-day dining space, an Asian outlet and a steakhouse. Guests can converge around the resort's swimming pool, indulge at the St Regis spa or keep fitness goals on track at the high-tech fitness centre. There's also a children’s club and all guests checking in can expect St Regis’s renowned butler service during their stay.

Nujuma, a Ritz-Carlton Reserve

Nujuma, A Ritz-Carlton Resort. Photo: Red Sea Global
Nujuma, A Ritz-Carlton Resort. Photo: Red Sea Global

Meanwhile, azure waters, untouched beaches and private overwater villas await at Nujuma, a Ritz-Carlton Reserve opening in the second quarter of the year as part of the first phase of The Red Sea.

Marking the brand's debut reserve in the Middle East, and joining only five other Ritz-Carlton Reserves worldwide, the luxury retreat blends indigenous design and highly personalised services to ensure travellers want for nothing.

It will have 63 water and beachside villas, with one to four-bedroom layouts available and a barefoot luxury vibe. On site there will be a luxury spa, several swimming pools and a number of dining venues. A conservation centre will offer insight about the region's unique fauna and flora. The island destination is also set to include 18 Ritz-Carlton Reserve branded residences.

Six Senses Southern Dunes

Six Senses Southern Dunes will open inland at The Red Sea this year. Photo: Foster+Partners
Six Senses Southern Dunes will open inland at The Red Sea this year. Photo: Foster+Partners

Nestled in the desert dunes of The Red Sea, the Six Senses Southern Dunes is a 76-key resort that makes the most of the region's inland wadis and mountains.

The resort has a distinctive flower-shaped canopy, which shelters a lush oasis. Planted with local species of flora, it cools the space naturally and its lightweight, rope-clad "petals" accommodate the hotel lobby and welcome areas, while also offering amazing views of the mountains and desert beyond. This is also where travellers can find the Six Senses Earth Lab — where guests can learn about sustainable initiatives at the hotel and in the region, including harnessing renewable energy from the Sun and water preservation.

Luxurious hotel rooms are located towards the valley, each with mountain views, and there are 40 sand-coloured mountain villas, carefully dotted across the terrain. Each open-plan abode has an outdoor terrace with a plunge pool and majlis-style seating areas, where travellers can unwind in the midst of nature.

The resort also has a sprawling spa with self-shaded water surfaces and deep cold pools creating a contrast to the hot climate. Inside is a holistic anti-aging centre, male and female grooming spaces and indoor zones with wet facilities, sensory suites and outdoor treatment cabanas with relaxation areas, as well as a pool bar.

The resort’s specialty restaurants are all situated at the site’s highest point, so that sunset dining comes with beautiful vistas, and there's also an in-house cooking school where guests can learn how to create authentic dishes from local ingredients.

What to see and do

Travellers visiting The Red Sea can try hiking, biking, yoga, diving and much more. Photo: Red Sea Global
Travellers visiting The Red Sea can try hiking, biking, yoga, diving and much more. Photo: Red Sea Global

The Red Sea is a sprawling destination crossing sweeping desert dunes, mountain canyons, dormant volcanoes and ancient cultural and heritage sites, as well as pristine shorelines and untouched waters. This means that it has the perfect natural landscapes to offer a wide variety of traveller experiences.

“From scuba diving and snorkelling in the Red Sea to relaxing hikes through canyons and sailing expeditions, Red Sea Global is curating experiences for all traveller types. We are designing experiences for travellers with a sense of adventure, but a love of luxury, who want to cut their knees during the day and lie on cotton sheets at night,” a spokesperson for Red Sea Global said.

Surrounded by the world's fourth-largest barrier reef system, snorkelling and diving opportunities in these untouched waters will offer some of the world's best underwater adventures. Guests will also be able to book outdoor excursions including stargazing trips, cultural tours and camel trails.

Key developments

All times UTC 4

if you go

The flights

Direct flights from the UAE to the Nepalese capital, Kathmandu, are available with Air Arabia, (www.airarabia.com) Fly Dubai (www.flydubai.com) or Etihad (www.etihad.com) from Dh1,200 return including taxes. The trek described here started from Jomson, but there are many other start and end point variations depending on how you tailor your trek. To get to Jomson from Kathmandu you must first fly to the lake-side resort town of Pokhara with either Buddha Air (www.buddhaair.com) or Yeti Airlines (www.yetiairlines.com). Both charge around US$240 (Dh880) return. From Pokhara there are early morning flights to Jomson with Yeti Airlines or Simrik Airlines (www.simrikairlines.com) for around US$220 (Dh800) return. 

The trek

Restricted area permits (US$500 per person) are required for trekking in the Upper Mustang area. The challenging Meso Kanto pass between Tilcho Lake and Jomson should not be attempted by those without a lot of mountain experience and a good support team. An excellent trekking company with good knowledge of Upper Mustang, the Annaurpuna Circuit and Tilcho Lake area and who can help organise a version of the trek described here is the Nepal-UK run Snow Cat Travel (www.snowcattravel.com). Prices vary widely depending on accommodation types and the level of assistance required. 

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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

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Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

While you're here
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
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Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

The Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

UAE's final round of matches
  • Sep 1, 2016 Beat Japan 2-1 (away)
  • Sep 6, 2016 Lost to Australia 1-0 (home)
  • Oct 6, 2016 Beat Thailand 3-1 (home)
  • Oct 11, 2016 Lost to Saudi Arabia 3-0 (away)
  • Nov 15, 2016 Beat Iraq 2-0 (home)
  • Mar 23, 2017 Lost to Japan 2-0 (home)
  • Mar 28, 2017 Lost to Australia 2-0 (away)
  • June 13, 2017 Drew 1-1 with Thailand (away)
  • Aug 29, 2017 v Saudi Arabia (home)
  • Sep 5, 2017 v Iraq (away)
if you go

The flights

Air Astana flies direct from Dubai to Almaty from Dh2,440 per person return, and to Astana (via Almaty) from Dh2,930 return, both including taxes. 

The hotels

Rooms at the Ritz-Carlton Almaty cost from Dh1,944 per night including taxes; and in Astana the new Ritz-Carlton Astana (www.marriott) costs from Dh1,325; alternatively, the new St Regis Astana costs from Dh1,458 per night including taxes. 

When to visit

March-May and September-November

Visas

Citizens of many countries, including the UAE do not need a visa to enter Kazakhstan for up to 30 days. Contact the nearest Kazakhstan embassy or consulate.

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

The specs

Engine: 1.6-litre 4-cyl turbo

Power: 217hp at 5,750rpm

Torque: 300Nm at 1,900rpm

Transmission: eight-speed auto

Price: from Dh130,000

On sale: now

The Matrix Resurrections

Director: Lana Wachowski

Stars:  Keanu Reeves, Carrie-Anne Moss, Jessica Henwick 

Rating:****

RESULTS
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The years Ramadan fell in May

1987

1954

1921

1888

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Abu Dhabi card

5pm: Handicap (TB) Dh100,000 2,400m

5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m

6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m

6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m

7pm: Handicap (PA) Dh85,000 1,600m

7.30pm: Maiden (PA) Dh80,000 1,600m

The National selections:

5pm: Valcartier

5.30pm: AF Taraha

6pm: Dhafra

6.30pm: Maqam

7pm: AF Mekhbat

7.30pm: Ezz Al Rawasi  

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3C%2Fstrong%3E%3A%20ASI%20(formerly%20DigestAI)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Quddus%20Pativada%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Artificial%20intelligence%2C%20education%20technology%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%243%20million-plus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GSV%20Ventures%2C%20Character%2C%20Mark%20Cuban%3C%2Fp%3E%0A
What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
UAE currency: the story behind the money in your pockets
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The specs: 2018 Ducati SuperSport S

Price, base / as tested: Dh74,900 / Dh85,900

Engine: 937cc

Transmission: Six-speed gearbox

Power: 110hp @ 9,000rpm

Torque: 93Nm @ 6,500rpm

Fuel economy, combined: 5.9L / 100km

The years Ramadan fell in May

1987

1954

1921

1888

Miss Granny

Director: Joyce Bernal

Starring: Sarah Geronimo, James Reid, Xian Lim, Nova Villa

3/5

(Tagalog with Eng/Ar subtitles)

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

Updated: January 28, 2023, 5:51 AM