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
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)
ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Stage result
1. Jasper Philipsen (Bel) Alpecin-Fenix 4:42:34
2. Sam Bennett (Irl) Bora-Hansgrohe
3. Elia Viviani (Ita) Ineos Grenadiers
4. Dylan Groenewegen (Ned) BikeExchange-Jayco
5. Emils Liepins (Lat) Trek-Segafredo
6. Arnaud Demare (Fra) Groupama-FDJ
7. Max Kanter (Ger) Movistar Team
8. Olav Kooij (Ned) Jumbo-Visma
9. Tom Devriendt (Bel) Intermarché-Wanty-Gobert Matériaux
10. Pascal Ackermann (Ger) UAE Team Emirate
Meydan race card
6.30pm: Maiden Dh 165,000 1,600m
7.05pm: Handicap Dh 185,000 2,000m
7.40pm: Maiden Dh 165,000 1,600m
8.15pm: Handicap Dh 190,000 1,400m
8.50pm: Handicap Dh 175,000 1,600m
9.25pm: Handicap Dh 175,000 1,200m
10pm: Handicap Dh 165,000 1,600m
Iran's dirty tricks to dodge sanctions
There’s increased scrutiny on the tricks being used to keep commodities flowing to and from blacklisted countries. Here’s a description of how some work.
1 Going Dark
A common method to transport Iranian oil with stealth is to turn off the Automatic Identification System, an electronic device that pinpoints a ship’s location. Known as going dark, a vessel flicks the switch before berthing and typically reappears days later, masking the location of its load or discharge port.
2. Ship-to-Ship Transfers
A first vessel will take its clandestine cargo away from the country in question before transferring it to a waiting ship, all of this happening out of sight. The vessels will then sail in different directions. For about a third of Iranian exports, more than one tanker typically handles a load before it’s delivered to its final destination, analysts say.
3. Fake Destinations
Signaling the wrong destination to load or unload is another technique. Ships that intend to take cargo from Iran may indicate their loading ports in sanction-free places like Iraq. Ships can keep changing their destinations and end up not berthing at any of them.
4. Rebranded Barrels
Iranian barrels can also be rebranded as oil from a nation free from sanctions such as Iraq. The countries share fields along their border and the crude has similar characteristics. Oil from these deposits can be trucked out to another port and documents forged to hide Iran as the origin.
* Bloomberg
PAST 10 BRITISH GRAND PRIX WINNERS
2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
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LIKELY TEAMS
South Africa
Faf du Plessis (captain), Dean Elgar, Aiden Markram, Hashim Amla, AB de Villiers, Quinton de Kock (wkt), Vernon Philander, Keshav Maharaj, Kagiso Rabada, Morne Morkel, Lungi Ngidi.
India (from)
Virat Kohli (captain), Murali Vijay, Lokesh Rahul, Cheteshwar Pujara, Rohit Sharma, Ajinkya Rahane, Hardik Pandya, Dinesh Karthik (wkt), Ravichandran Ashwin, Bhuvneshwar Kumar, Ishant Sharma, Mohammad Shami, Jasprit Bumrah.
MORE ON CORONAVIRUS & THE ECONOMY
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
The specs: Volvo XC40
Price: base / as tested: Dh185,000
Engine: 2.0-litre, turbocharged in-line four-cylinder
Gearbox: Eight-speed automatic
Power: 250hp @ 5,500rpm
Torque: 350Nm @ 1,500rpm
Fuel economy, combined: 10.4L / 100km
THE SPECS
2020 Toyota Corolla Hybrid LE
Engine: 1.8 litre combined with 16-volt electric motors
Transmission: Automatic with manual shifting mode
Power: 121hp
Torque: 142Nm
Price: Dh95,900
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
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
