Atlantis The Royal has 795 rooms and suites, 17 restaurants, 17 boutiques and 90 swimming pools. Photo: Dany Eid
Atlantis The Royal has 795 rooms and suites, 17 restaurants, 17 boutiques and 90 swimming pools. Photo: Dany Eid
Atlantis The Royal has 795 rooms and suites, 17 restaurants, 17 boutiques and 90 swimming pools. Photo: Dany Eid
Atlantis The Royal has 795 rooms and suites, 17 restaurants, 17 boutiques and 90 swimming pools. Photo: Dany Eid

World's 50 Best Hotels: Dubai's Atlantis The Royal breaks top 10


Hayley Skirka
  • English
  • Arabic

Atlantis The Royal in Dubai has been ranked ninth by the World's 50 Best Hotels. Travel industry leaders gathered in London on Tuesday to reveal the second annual list, published by the same company behind the World's 50 Best Restaurants.

Capella Bangkok in Thailand is first and is joined in the top 10 by Atlantis The Royal, which has 795 rooms and suites, 17 restaurants, 17 boutiques and 90 swimming pools. The Dubai hotel, which opened last year in a star-studded affair headlined by Beyonce, also won the highest climber award for 2024 after being ranked No 44 last year.

“We are deeply honoured to have Atlantis The Royal recognised on the list for the second year in a row,” said Paul Baker, president of Atlantis. “This achievement reflects a commitment to excellence from our dedicated and passionate colleagues, who continue to push boundaries and set new standards in the world of luxury hospitality.”

The Lana, a Dorchester Collection, which opened in Dubai in February, is No 23, with 50 Best describing it as “peaceful, understated and with the feeling of a collection of private residences”.

Oman's Six Senses Zighy Bay is ranked among the world's top 50 hotels this year. Photo: Six Senses Zighy Bay
Oman's Six Senses Zighy Bay is ranked among the world's top 50 hotels this year. Photo: Six Senses Zighy Bay

Oman's clifftop Six Senses Zighy Bay also made the cut, ranking No 45. Described as “isolation meets pared-back luxury in this Omani eco-retreat”, the boho-chic hideaway is popular with celebrities – Lindsay Lohan had her babymoon here – and offers guests the opportunity to arrive at the resort by paragliding off a cliff.

"I am thrilled that Six Senses Zighy Bay has been named one of only three hotels in the GCC on the World's 50 Best Hotels 2024 list," Diletta Guarina, general manager, told The National.

"This recognition shines a light on our dedication to creating extraordinary experiences. At the core of what we do is the belief that true luxury should never compromise our natural surroundings or the vibrant local community. Our guests are invited to explore unbeaten paths, connect deeply with nature, and engage with the local culture."

In total, five hotels from the Middle East have ranked inside the top 50, including Morocco's La Mamounia at No 31 and Royal Mansour at No 38. The latter has also been recognised for its impeccable service by being crowned the winner of the event's hospitality award. Turkey's The Peninsula Istanbul won the one-to-watch award.

Last year, the first published ranking named Passalacqua on the shores of Lake Como, Italy, as the world's best. This year, the luxury escape has dropped to second place but was also named the best boutique hotel in the world.

The world's best hotels in 2024

  1. Capella Bangkok, Thailand
  2. Passalacqua, Italy
  3. Rosewood Hong Kong
  4. Cheval Blanc, Paris
  5. The Upper House, Hong Kong
  6. Raffles Singapore
  7. Aman Tokyo, Japan
  8. Soneva Fushi, Maldives
  9. Atlantis The Royal, Dubai
  10. Nihi Sumba, Indonesia
Capella Bangkok was crowned No 1. Photo: Capella Hotels
Capella Bangkok was crowned No 1. Photo: Capella Hotels

Set on the banks of Chao Phraya River, Capella Bangkok is the crowning jewel of luxury hotels according to 50 Best, which has described the five-star retreat as a “calming riverside oasis in the centre of cacophonous Bangkok”. With 101 rooms, suites and villas, all of which are mammoth-sized, the hotel is the antidote to the Thai capital's endless hustle and bustle, offering clean lines, neutral tones and private gardens.

Room rates for a night at the world's best hotel start at Dh2,633 per night. While that is expensive in the Thai market, it is a lot less than a night at second-placed Passalacqua at Lake Como, where room rates do not drop below Dh3,600, even in low season.

Capella Singapore, meanwhile, has been ranked No 33. The hotel group from Singapore is known for its excellent service and distinct features that are specific to each hotel's destination. The brand is set to arrive in the Middle East soon, with the launch of Capella Diriyah in Saudi Arabia planned for 2026.

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

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1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

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 two: how climate change drove the race for an alternative 

MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

Games on BeIN Sports

Updated: September 19, 2024, 5:05 AM