Neom is the futuristic multipurpose mega-development in Saudi Arabia everybody has been talking about for years now.
Ever since The Line hit international headlines, there has been huge interest in this $500 billion city in the north-west of the kingdom. And the latest destination – a luxury eco-tourism spot called Zardun – was announced on Wednesday, making it the 11th project revealed so far.
From the world's largest megastructure to the region's first major outdoor skiing destination, there's plenty to look forward to.
Here's a review of all the regions coming up.
The Line
Announced: January 10, 2021
Easily the most famous of Neom's communities, The Line made international headlines when it was announced in 2021 for its sheer ambitiousness. The 170-kilometre-long, 500-metre-tall dual towers will be the greatest real estate challenge undertaken by mankind, Giles Pendleton, executive director of the development, told The National.
Once completed, it will be the largest megastructure in the world – a futuristic, mirrored residential and business block that rises over the expanse of desert, emerald waters, rocky inlets and white beaches of the rugged Tabuk province.
The structures will be connected by walkways and a high-speed train will run beneath, with daily essentials a mere five-minute walk from anywhere. The whole city will run on 100 per cent renewable energy, with no roads or cars, and 95 per cent of the land will be preserved for nature, aiming to enhance air quality.
Oxagon
Announced: November 16, 2021
This city is set to be the largest floating industrial complex in the world. Oxagon will establish the first fully integrated port and supply chain ecosystem for Neom.
It will be built as an industrial city to showcase a radical new model for future manufacturing centres, one designed to help protect the environment while creating jobs and growth for Neom.
The plan is for it to be a net-zero city, fully powered by clean energy and it will focus on seven sectors – sustainable energy; autonomous mobility; water innovation; sustainable food production; health and well-being; modern methods of construction and technology; and digital manufacturing, including telecoms, space technology and robotics.
Trojena
Announced: March 3, 2022
Trojena will be a new global destination for mountain tourism, set for completion by 2026.
It will be the first major outdoor skiing destination in the six Gulf Cooperation Council (GCC) nations and will host the 2029 Asian Winter Games.
Located in Tabuk, the kingdom's highest mountain range, the region's cooler climate makes the prospect of skiing possible in a country that is more closely associated with the desert.
Split into six districts – gateway, discover, valley, explore, relax and fun – the new year-round tourist destination will feature attractions such as a ski village, luxury family and wellness resorts, a wide range of retail stores and restaurants, in addition to sports activities, including a ski slope, watersports and mountain biking, and a nature reserve.
Sindalah
Announced: December 5, 2022
Seahorse-shaped Sindalah will be the first destination to open to tourists in the megacity. Spread over 840,000 square metres along the Red Sea, this luxury island destination will have a strong focus on conserving its surrounding natural beauty, most of which is untouched.
It will be home to several upscale hotels and a large yachting marina, as well as a beach club, wellness centre and luxury shopping outlets.
Sindalah will also be home to the GCC's first island golf course. Designed by Robert Trent Jones Jr, the nine-hole golf course will have a 280-metre driving range and golf practice suites. It will also be home to an on-site sports club with a training academy, Olympic-size swimming pool, spa and courts.
Leyja
Announced: October 15, 2023
Sustainable tourism destination Leyja was announced late last year. The area begins at the coast of the Gulf of Aqaba and winds inland to form a valley carved between 400-metre-high mountains.
About 95 per cent of Leyja will be preserved for nature, while the rest will combine ecological design and construction techniques to ensure the development blends into the landscape, according to a statement.
There will be three hotels, with 40 keys each, offering 120 boutique rooms and suites. The first property will focus on active adventure as the design ascends the walls of the wadi like a staircase, folding into a cliff top and valley sides. The second property will sit at the heart of the wadi's largest oasis, while the third will be a wellness retreat with a reflective facade mirroring the surrounding valley walls.
Fine dining restaurants and rooftop infinity pools will also feature, while guests will have the opportunity to go on guided wadi walks, mountain biking trails and rock climbing adventures.
Epicon
Announced: November 15, 2023
Epicon was another luxury coastal tourism destination with a residential offering announced last year. It will feature two towers, one 225 metres tall and another one reaching 275 metres.
These will be home to a premium 41-key hotel and luxury residences with 14 suites and apartments. A short distance from here will be the Epicon resort, with 120 rooms and 45 beach villas.
In the area, there will be a beach club, spa, gym, library, workspaces, pools and lounges. Amid the surrounding natural environment, activities and water sports will be on offer. An array of restaurants will also be built.
Siranna
Announced: November 29, 2023
Located on the Gulf of Aqaba coastline, hexagon-shaped luxury hotel Siranna will be home to 65 rooms as well as 35 exclusive residences. Like hexagonal pillars rising from the water, the futuristic hotel promises to offer uninterrupted views of the Red Sea, while the tiered design will offer different perspectives.
Access to the hotel will be via boats where guests will sail through natural rock formations before reaching the entrance of the property.
A beach club, spas and state-of-the-art wellness facilities will be part of the offering. Guests will also be able to enjoy winding discovery trails on foot or horseback to explore where the sea, mountain and wadi meet. A range of dining and entertainment options will be offered.
The architecture will pay homage to the heritage of the local area and also blend into the adjoining mountain and wadi.
Utamo
Announced: December 13, 2023
Utamo aims to be an immersive venue for art and entertainment cocooned in a mountain along the coastline.
The plan is for guests to arrive via an extended garden promenade, featuring more than 50 species of shrubs, herbs and flowers, before reaching the grand hall.
It will include a multipurpose performance space, VIP lounges and signature restaurants. There will be artistic installations, concerts and more, all with the promise of enhancement by advanced audiovisual systems.
Norlana
Announced: December 27, 2023
This coastal residential area is set to be an active lifestyle community with capacity for 3,000 inhabitants among 711 properties, including mansions, apartments and beach villas that are integrated into surrounding mountains.
There are also plans for a 120-berth marina that aims to be an international hub for superyachts, with a yachting members' club and water taxi services available for residents and guests.
An 18-hole golf course will sit between the mountains, alongside an equestrian and polo centre. Sailing and diving will also be offered.
Sport, health and well-being will be at the core of this community, as will sustainability, with a particular focus on preserving local land and marine environments.
Aquellum
Announced: January 10, 2024
A luxury and experiential space within the mountains, Aquellum promises cutting-edge technology, avant-garde architecture and futuristic living.
Concealed from the outside along the coastline, it will be hidden within a 450-metre-high mountain range.
To access Aquellum, visitors will embark on a journey that begins at what is being called the world's first floating marina. They will board a specially designed vessel to enter through a concealed underground canal.
Once inside, the announcement says “visitors will be treated to an exhilarating, 100-metre-high vertical experience”, with a courtyard space stretching from the water to the sky. It is described as a “subterranean digitalised community” with hotel accommodation, apartments, retail spaces, leisure and entertainment zones.
A space called The Generator will house research labs for disrupters and creative thinkers, while an internal transit system facilitates easy access to upper floors, ascending to rooftop gardens with coastal views.
Zardun
Announced: January 24
Yet another luxury eco-tourism destination, Zardun aims to be an exclusive sanctuary resort created to blend contemporary design with nature.
The coastline property will cover four square kilometres and host four signature buildings. The area will be filled with native plants and animals, stretching from the mountains to the shore and boasting an experience centre with a 360-degree observation deck.
There will be three boutique hotels with a total of 100 rooms and suites, each with a different theme.
Zardun will also have plenty of opportunities for trekking, mountain biking, rock climbing, stargazing, meditation and yoga. Guests will also be invited to join in educational programmes on nature protection, conservation and rewilding.
The sustainability strategy also includes the creation of a series of oases to support diverse habitats.
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
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
Tewellah by Nawal Zoghbi is out now.
The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
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
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