A ship cruises Bai Tu Long Bay in Vietnam. Getty Images
A ship cruises Bai Tu Long Bay in Vietnam. Getty Images
A ship cruises Bai Tu Long Bay in Vietnam. Getty Images
A ship cruises Bai Tu Long Bay in Vietnam. Getty Images

Vietnam's less touristy alternative to Ha Long Bay


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The sun was beginning to set over the emerald waters of the Gulf of Tonkin in Vietnam, painting the skies in a soft palette of pinks and purples. The afternoon had been grey and cloudy, but even that could not take away from the charm of what Unesco describes in its world heritage listing as “a spectacular seascape of limestone pillars”.

I was on a cruise on Bai Tu Long Bay, a calmer neighbour of the very popular Ha Long Bay. And this was everything I had imagined from an evening in one of the country’s top tourist destinations, but without the dozens of cruise ships marring the serene vista that stretched on endlessly.

A three-hour drive away from the capital city of Hanoi, Ha Long Bay is made up of more than 1,600 islands and inlets, and magnificent limestone karsts that emerge from the water. With several exploration options available – including overnight and multi-day cruises, and day trips from Hanoi – it is no surprise the area is now teetering on the cusp of an environmental crisis, particularly with plastic pollution that has become a threat to local marine life.

The Dragon Legend cruise ship from the Indochina Junk company is one of the few authorised to ply in Bai Tu Long Bay. Photo: Charukesi Ramadurai for The National
The Dragon Legend cruise ship from the Indochina Junk company is one of the few authorised to ply in Bai Tu Long Bay. Photo: Charukesi Ramadurai for The National

Realising that the Ha Long Bay travel experience has become suboptimal – but also loathe to miss it – I had decided on an overnight Bai Tu Long Bay cruise instead. This natural extension of Ha Long Bay is still under the tourist radar, and is every bit as spectacular, while managing to stay pristine. And the cruising is quiet and peaceful, because only a handful of socially responsible cruise companies have permits to operate here.

On my cruise with Indochina Junk on the luxurious Dragon Legend, I saw no other ship on those waters. It was a far cry from overexposed Ha Long Bay, where the boats seem to compete with the rocks for space. I had chosen this company specifically for their stated commitment to sustainable tourism in what they envision as a “greener Ha Long Bay”.

After a quick transfer on a small boat from the cruise port terminal at Ha Long town, I settled into the armchair by the window of my cabin to watch the crowded pier recede from view.

Soon we were heading north-east into calmer terrain, and an awed silence descended on the restaurant lounge at the upper level where lunch was being served. Over a multi-course meal, the captain briefed our small group about the afternoon activities, which involved a trip to a hidden cave and a secluded beach along the way. But I listened to him with only half an ear, mesmerised by the dramatic, shape-shifting monoliths surrounding us on all sides.

Vung Vieng is one of the few remaining floating fishing villages in this region. Photo: Charukesi Ramadurai for The National
Vung Vieng is one of the few remaining floating fishing villages in this region. Photo: Charukesi Ramadurai for The National

As tempting as it was to plonk myself on the sun deck to watch the endless parade of limestone islands, the caves and kayaks beckoned. And so, we again clambered up the small boat towards Hon Co island to explore Thien Canh Son cave. After a short hike from the shore, we found ourselves in a multi-chambered world of stalactites and stalagmites, with our guide pointing out flower and animal shapes to the slightly breathless group. Descending from the cave, we walked towards the other side of the island, for a spot of kayaking on the placid waters.

There was a nip in the air by the time we got back to the Dragon Legend for an elaborate dinner, followed by games the staff conducted with great enthusiasm. I fell asleep to the soothing hum of the ship’s engines cutting through the inky darkness outside, and woke up to clear sunshine that made the landscape seem even more captivating.

Fortified with strong Vietnamese coffee, I ventured out once again, this time to see how locals live at Vung Vieng fishing village. From our ship, we took a small boat to a pier where we got on bamboo boats rowed by women whose petite size belied their tremendous strength. And off we drifted, past craggy islets, under stone arches and along the floating homes of this community.

Local women row us on small bamboo boats around Vung Vieng village. Photo: Charukesi Ramadurai for The National
Local women row us on small bamboo boats around Vung Vieng village. Photo: Charukesi Ramadurai for The National

In this small village with less than 300 inhabitants, it was delightful to see dozens of cheerful flowerpots on the front porches of the mobile dwellings. Some homes were silent, with dogs lazing under the mild morning sun, while others were wholly awake with the raucous sounds of children playing in the water. The community depends on fishing and pearl cultivation for a living, as was evident from the large nets spread carefully outside every home.

The setting was stunning, with the homes nestled in the midst of towering limestone hills, but this village at the heart of Bai Tu Long Bay represents a fast-disappearing way of life. There are only four such villages left in the Ha Long Bay region, with many forced to move inland in the past decade for economic reasons. But from my vantage point in the bamboo boat, life seemed idyllic.

Vietnamese legend has it that the mother dragon and her children descended down to earth to protect this land against invaders, and their fiery breath of jewels and gemstones turned into these gleaming, green rock formations. And while floating in the midst of these magnificent karsts formed over millions of years of geological activity, it is easy to start believing in mythical creatures and magic.

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The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Company%20profile
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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

MATCH INFO

Manchester United 2 (Heaton (og) 42', Lindelof 64')

Aston Villa 2 (Grealish 11', Mings 66')

Episode list:

Ep1: A recovery like no other- the unevenness of the economic recovery 

Ep2: PCR and jobs - the future of work - new trends and challenges 

Ep3: The recovery and global trade disruptions - globalisation post-pandemic 

Ep4: Inflation- services and goods - debt risks 

Ep5: Travel and tourism 

Cracks in the Wall

Ben White, Pluto Press 

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Jordan cabinet changes

In

  • Raed Mozafar Abu Al Saoud, Minister of Water and Irrigation
  • Dr Bassam Samir Al Talhouni, Minister of Justice
  • Majd Mohamed Shoueikeh, State Minister of Development of Foundation Performance
  • Azmi Mahmud Mohafaza, Minister of Education and Minister of Higher Education and Scientific Research
  • Falah Abdalla Al Ammoush, Minister of Public Works and Housing
  • Basma Moussa Ishakat, Minister of Social Development
  • Dr Ghazi Monawar Al Zein, Minister of Health
  • Ibrahim Sobhi Alshahahede, Minister of Agriculture and Minister of Environment
  • Dr Mohamed Suleiman Aburamman, Minister of Culture and Minister of Youth

Out

  • Dr Adel Issa Al Tawissi, Minister of High Education and Scientific Research
  • Hala Noaman “Basiso Lattouf”, Minister of Social Development
  • Dr Mahmud Yassin Al Sheyab, Minister of Health
  • Yahya Moussa Kasbi, Minister of Public Works and Housing
  • Nayef Hamidi Al Fayez, Minister of Environment
  • Majd Mohamed Shoueika, Minister of Public Sector Development
  • Khalid Moussa Al Huneifat, Minister of Agriculture
  • Dr Awad Abu Jarad Al Mushakiba, Minister of Justice
  • Mounir Moussa Ouwais, Minister of Water and Agriculture
  • Dr Azmi Mahmud Mohafaza, Minister of Education
  • Mokarram Mustafa Al Kaysi, Minister of Youth
  • Basma Mohamed Al Nousour, Minister of Culture
The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Ad Astra

Director: James Gray

Stars: Brad Pitt, Tommy Lee Jones

Five out of five stars 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Country-size land deals

US interest in purchasing territory is not as outlandish as it sounds. Here's a look at some big land transactions between nations:

Louisiana Purchase

If Donald Trump is one who aims to broker "a deal of the century", then this was the "deal of the 19th Century". In 1803, the US nearly doubled in size when it bought 2,140,000 square kilometres from France for $15 million.

Florida Purchase Treaty

The US courted Spain for Florida for years. Spain eventually realised its burden in holding on to the territory and in 1819 effectively ceded it to America in a wider border treaty. 

Alaska purchase

America's spending spree continued in 1867 when it acquired 1,518,800 km2 of  Alaskan land from Russia for $7.2m. Critics panned the government for buying "useless land".

The Philippines

At the end of the Spanish-American War, a provision in the 1898 Treaty of Paris saw Spain surrender the Philippines for a payment of $20 million. 

US Virgin Islands

It's not like a US president has never reached a deal with Denmark before. In 1917 the US purchased the Danish West Indies for $25m and renamed them the US Virgin Islands.

Gwadar

The most recent sovereign land purchase was in 1958 when Pakistan bought the southwestern port of Gwadar from Oman for 5.5bn Pakistan rupees. 

MATCH INFO

CAF Champions League semi-finals first-leg fixtures

Tuesday:

Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
Al Ahly (EGY) v Entente Setif (ALG) (11PM)

Second legs:

October 23

Graduated from the American University of Sharjah

She is the eldest of three brothers and two sisters

Has helped solve 15 cases of electric shocks

Enjoys travelling, reading and horse riding

 

Updated: October 21, 2023, 4:48 AM