Travellers heading to Saudi Arabia will soon have a new place to stay that minimises the environmental impact of their trip.
Envi Al Nakheel Lodge is set to open at the kingdom’s Unesco-listed Al Ahsa next year.
The first of three eco-lodges in the largest self-contained oasis in the world, the upscale resort will have 25 eco-pods, with the option of one or two-bedrooms. Surrounded by nature, it will offer farm-to-table dining, a wellness sanctuary, swimming pool and a well-equipped kids club.
Designed by Fractal Architecture and Design in Thailand, Envi Al Nakheel Lodge uses inspiration from the surrounding landscape to create a calming location. The region is famed for its 2.5 million date-palm-tree oasis and guests will see patterns inspired by the trees' trunk, fronds and leaves.
The buildings have also been designed to imitate the palm tree – with structural elements reaching upward and outward, similar to the branches of the indigenous trees.
Other design inspiration comes from the traditional mud-brick homes that are typical to Al Ahsa. The eco-pods are being constructed using a material that mixes mud and straw to provide a delicate, textured finish.
“Our debut project, Envi Al Nakheel … demonstrates our steadfast commitment to sustainability, with each eco-lodge inspired by the location and built with local and sustainable materials that mitigate damage to the environment,” said Noelle Homsy, co-founder of Envi Lodges.
“We seek to champion a new way of travelling, where the real luxury for guests is in knowing their stay has considered protection of wildlife, the mindful use of resources, and support for local communities.”
Each lodge at the Saudi Arabian hideaway incorporates sustainable building practices and organic materials from the local setting, such as palm leaves, bark and locally derived paint and texture finishes.
Envi Lodges also plans to open two other eco-lodges in Al Ahsa. Each will have their own identity and concept, but will be within travelling distance of one another so that visitors can stay at more than one property during a trip to the desert oasis.
Al Ahsa is one of several destinations in Saudi Arabia that has been targeted for tourism development. Rich in archaeological features that show evidence of human settlement since the Neolithic area, it was Saudi Arabia’s first site to be registered on the Unesco World Heritage list.
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)
Last five meetings
2013: South Korea 0-2 Brazil
2002: South Korea 2-3 Brazil
1999: South Korea 1-0 Brazil
1997: South Korea 1-2 Brazil
1995: South Korea 0-1 Brazil
Note: All friendlies
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
