A 4km stretch of coastline in the Caribbean has been named the best beach in the world.
Trunk Bay in the US Virgin Islands is ranked first in a new top-50 list. Famed for its super soft sand, crystal clear waters and colourful coral reefs, the stretch of coast on St Johns Island gives off quintessential Caribbean vibes.
Set in the protected Virgin Islands National Park, the beach is named after leatherback turtles – locally known as trunks – who flock to the bay for its sheltered waters. It also attracts oodles of holidaymakers who come to swim its self-guided underwater snorkelling trail.
“One of the world’s most picturesque beaches, this spot has clear blue waters, sparkling white sand, and a beautiful mountain backdrop,” said Savanna Crowell, one of the judges for the World’s 50 Best Beaches.
The list was compiled by sun care brand Banana Boat, which collaborated with 1,000 travel journalists and influencers to compile the best coastal locations around the globe.
Italy’s Cala Marilou beach in Sicily took the second spot on the list. Accessible only by boat or hiking trails, the small cove is surrounded by towering cliffs and lush greenery and is best visited off-season when beachgoers are likely to have the shoreline largely to themselves.
Completing the top three is another Caribbean shoreline. Meads Bay in Anguilla is lauded for its turquoise waters and sunset views and remains largely uncrowded most of the year.
Beaches in Australia, French Polynesia, Greece, Indonesia, the Seychelles and – perhaps surprisingly given the country's current civil unrest – Myanmar, round out the top 10.
Italy has three entries in the top 50, while the Seychelles and the Philippines have two a-piece.
The top 10 best beaches in the world
1. Trunk Bay, US Virgin Islands
2. Cala Mariolu, Italy
3. Meads Bay, Anguilla
4. Entalula Beach, Philippines
5. Voutoumi Beach, Greece
6. Turquoise Bay, Australia
7. Pink Beach, Indonesia
8. Anse Georgette, Seychelles
9. Green Lagoon, French Polynesia
10. Horse Shoe Island, Myanmar
New countries on the list this year include England via Kynance Cove in Cornwall, Japan via Aharen Beach on Tokashiki Island, Venezuela's Cayo de Agua and Panama's Cayo Zapatillax. Beaches in St Barth, Aruba, Curaçao and Myanmar are also included for the first time.
Less conventional destinations making the cut in 2024 include Iceland's Diamond Beach – famed for its sparkling icebergs and ranking at number 42 – and Norway's Puinn Sand Beach in the Arctic Circle, which ranked 18th in the world.
“Our 2024 list is a reflection of the countless days spent by our judges, Beach Ambassadors and World’s 50 Best team discovering beaches around the world,” said Tine Holst, co-founder of The World's 50 Best Beaches.
“Our list will help inspire travellers to leave the beaten path behind and enjoy the most stunning and relaxing beaches on earth.”
Lucky Bay in Australia – the world’s best beach in 2023 according to the company – did not rank in the top 50 this year.
The list spans countries in North America, Europe, Asia, Africa, South America, and Oceania. There are no Middle Eastern beaches included on the list despite the region being home to stunning coastlines such as Egypt's Blue Lagoon in Dahab, Oman's Al Mughsail Beach in Salalah, Abu Dhabi's Saadiyat Beach and Dubai's JBR Beach which was recently named as one of the top 10 beaches in the world by BeachAtlas.
The best of the rest
11. Calo Des Moro, Spain
12. Le Morne Beach, Mauritius
13. Aharen Beach, Japan
14. Lanikai Beach, Hawaii
15. One Foot Island, Cook Islands
16. Playa Balandra, Mexico
17. Grace Bay, Turks & Caicos
18. Puinn Sand Beach, Norway
19. Cala Goloritze, Italy
20. Anchor Bay Beach, Australia
21. Gardner Bay, Ecuador
22. Anse Source D'argent, Seychelles
23. Freedom Beach, Thailand
24. Cayo De Agua, Venezuela
25. Praia Da Marinha, Portugal
26. Seven Mile Beach, Cayman Islands
27. Grote Knip, Curaçao
28. Horseshoe Bay, Bermuda
29. Fteri Beach, Greece
30. Maundays Bay, Anguilla
32. Boulders Beach, South Africa
33. Wharton Beach, Australia
34. Grand Anse, Grenada
35. Baia Do Sancho, Brazil
36. Kelebekler Vadisi Beach, Turkey
37. Colombier Beach, St. Barth
38. Playa Xpu Ha, Mexico
39. Kelingking Beach, Indonesia
40. Kapalua Bay Beach, Hawaii
41. Diamond Beach, Iceland
42. Pipe Creek Sandbar, Bahamas
43. Cayo Levantado, Dominican Republic
44. Henderson Beach, Florida
45. Bon Bon Beach, Philippines
46. Cathedral Cove Beach, New Zealand
47. Varadero Beach, Cuba
48. Kynance Cove, UK
49. Eagle Beach, Aruba
50. Rabbit Beach, Italy
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
Sholto Byrnes on Myanmar politics
MATCH INFO
Champions League quarter-final, first leg
Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
World Cup final
Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region
Golden Shoe top five (as of March 1):
Harry Kane, Tottenham, Premier League, 24 goals, 48 points
Edinson Cavani, PSG, Ligue 1, 24 goals, 48 points
Ciro Immobile, Lazio, Serie A, 23 goals, 46 points
Mohamed Salah, Liverpool, Premier League, 23 goals, 46 points
Lionel Messi, Barcelona, La Liga, 22 goals, 44 points
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
LILO & STITCH
Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
Director: Dean Fleischer Camp
Rating: 4.5/5
Packages which the US Secret Service said contained possible explosive devices were sent to:
- Former first lady Hillary Clinton
- Former US president Barack Obama
- Philanthropist and businessman George Soros
- Former CIA director John Brennan at CNN's New York bureau
- Former Attorney General Eric Holder (delivered to former DNC chair Debbie Wasserman Schultz)
- California Congresswoman Maxine Waters (two devices)
Tips for avoiding trouble online
- Do not post incorrect information and beware of fake news
- Do not publish or repost racist or hate speech, yours or anyone else’s
- Do not incite violence and be careful how to phrase what you want to say
- Do not defame anyone. Have a difference of opinion with someone? Don’t attack them on social media
- Do not forget your children and monitor their online activities
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site