A 5km-long beach in Western Australia has been named the world’s most beautiful shoreline.
Lucky Bay in Esperance tops a new list of the 50 Best Beaches in the World released on Wednesday. Lauded for its beach-loving wild kangaroos and untouched shoreline, this stretch of coast has arguably the whitest sand in Australia.
Set in Cape Le Grand National Park on the southern coast of Western Australia, the picturesque spot receives 303 days of sunshine a year.
“Whether you just visit to see the kangaroos, or come to chill, dive, canoe, kayak, walk the bushy trails and tracks, this beach is absolutely the best in the world,” said judges for the World’s 50 Best Beaches.
The list was compiled by sun care brand Banana Boat, which collaborated with 1,200 influencers, journalists and travel agents to compile the best coastal locations around the globe.
Indian Ocean holiday destination the Seychelles took the second spot on the list, via Source D’Argent on La Digue island.
One of the world’s most photographed shorelines, this granite-boulder-lined beach has pink-toned sand and pristine turquoise waters, and receives 325 days of sunshine a year.
Hidden Beach in the Philippines rounded out the top three.
The sheltered cove in Palawan is surrounded by towering limestone cliffs and offers crystal-clear shallow waters surrounded by soft sand and tropical palm trees.
Living up to its name, Hidden Beach is only accessible by boat and requires a short swim through a small opening. Its secluded location ensures its white sandy beach remains in pristine condition.
Iceland, Scotland and India rank in world’s best beaches
With summer holidays around the corner, the annual list of the world’s best beaches is the ideal holiday inspiration for travellers planning their next seaside getaway.
Beaches in the Cook Islands, US Virgin Islands, Hawaii, Greece and Mexico rounded out the top 10, alongside Reynisfjara Beach in Iceland, which ranked as the 8th best in the world.
“Reynisfjara Beach showcases a different kind of beauty that you cannot afford to miss experiencing at least once in your lifetime. The black sand, sea stacks, glaciers and columnar basalts are just a few components that make this place seem like another world altogether,” say judges.
Other surprising entries on this year's list include Vaeroy Beach in Norway, ranked 30th in the world, and San Josef Bay in Canada's Vancouver Island, which ranked at number 36.
Scotland’s rugged highlands also made the cut. Achmelvich beach ranks at number 45, scoring high for its natural beauty and untouched nature. India’s Radhanagar Beach, with its emerald blue waters and rainforest background, earned a place at number 47.
Baia do Sancho in Brazil, which recently topped a list of the world's best beaches from TripAdvisor, ranked at number 19 in this list.
“Located in a national park, this beach is a paradise for nature lovers who are willing to pay a fee to visit,” said judges about the remote shoreline on the island of Fernando de Noronha.
The World's 50 Best Beaches – the top 10
- Lucky Bay, Australia
- Source D’Argent, the Seychelles
- Hidden Beach, the Philippines
- Whitehaven Beach, Australia
- One Foot Island, Cook Islands
- Trunk Bay, US Virgin Islands
- Honopu Beach, Hawaii
- Reynisfjara Beach, Iceland
- Navagio Beach, Greece
- Balandra Beach, Mexico
The best of the rest
11. Cala Goloritze, Italy
12. Pipe Creek Sandbar, Bahamas
13. Pink Beach, Indonesia
14. Grace Bay, Turks and Caicos
15. Gardner Bay, Ecuador
16. McWay Falls Beach, California
17. Turquoise Bay, Australia
18. Le Morne Beach, Mauritius
19. Baia do Sancho, Brazil
20. Seven Mile Beach, Cayman Islands
21. Lanikai Beach, Hawaii
22. Maya Bay, Thailand
23. Calo des Moro, Spain
24. Kelingking Beach, Indonesia
25. Meads Bay, Anguilla
26. Flamenco Beach, Puerto Rico
27. Cayo Arena, Dominican Republic
28. Little Hellfire Bay, Australia
29. Anse Lazio, Seychelles
30. Vaeroy Beach, Norway
31. Horseshoe Bay, Bermuda
32. Myrtos Beach, Greece
33. Hidden Beach, Mexico
34. Grand Anse, Grenada
35. Xpu Ha Beach, Mexico
36. San Josef Bay, Canada
37. Matira Beach, French Polynesia
38. Capriccioli Beach, Italy
39. Pasjaca Beach, Croatia
40. Boulders Beach, South Africa
41. Salines Beach, Martinique
42. Champagne Beach, Vanuatu
43. Praia de Marinha, Portugal
44. Balos Beach, Greece
45. Achmelvich Beach, Scotland
46. Kaputas Beach, Turkey
47. Radhanagar Beach, India
48. Varadero Beach, Cuba
49. Piha Beach, New Zealand
50. Pink Sand Beach, Bahamas
Awar Qalb
Director: Jamal Salem
Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman
Two stars
The specs
Engine: 1.5-litre turbo
Power: 181hp
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Transmission: 6-speed automatic
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BMW M5 specs
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Available: Now
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
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Rashid & Rajab
Director: Mohammed Saeed Harib
Stars: Shadi Alfons, Marwan Abdullah, Doaa Mostafa Ragab
Two stars out of five
NYBL PROFILE
Company name: Nybl
Date started: November 2018
Founder: Noor Alnahhas, Michael LeTan, Hafsa Yazdni, Sufyaan Abdul Haseeb, Waleed Rifaat, Mohammed Shono
Based: Dubai, UAE
Sector: Software Technology / Artificial Intelligence
Initial investment: $500,000
Funding round: Series B (raising $5m)
Partners/Incubators: Dubai Future Accelerators Cohort 4, Dubai Future Accelerators Cohort 6, AI Venture Labs Cohort 1, Microsoft Scale-up
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
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Killing of Qassem Suleimani
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Liz%20Truss
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Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
