About six times smaller than the UAE, tiny Montenegro in southeast Europe makes up in attitude what it lacks in size.
Bursting with gorgeous mountains, pristine coastlines and untouched islands, minuscule Montenegro is also now home to the first One&Only luxury resort in Europe.
The One&Only Portonovi opens on Sunday and the country is welcoming tourists. Travellers will need to show a negative Covid-19 certificate taken at least 72 hours before arrival, or prove full vaccination status, for entry to the European nation.
A luxury nautical playground
Located in Boka Bay – a sheltered idyll on Montenegro's Adriatic coast – One&Only Portonovi has 113 guest rooms and suites, all of which have been positioned to enjoy endless views of the surrounding marina, bay and mountains.
The hotel is also home to the first Chenot Espace in the world – a new wellness concept that combines state-of-the-art facilities with scientific treatments designed to enhance guests' vitality and health. There's also a new eatery from Michelin-star Italian chef Giorgio Locatelli to explore, as well as a farm-to-table Montenegrin cuisine concept.
In the heart of a nautical playground, the luxury resort is ideally located for travellers who prefer to arrive by yacht. There's also a helipad and easy access to Tivat Airport for those arriving by air.
Adjacent to the Unesco World Heritage site of Kotor, One&Only Portonovi has been designed to reflect the architectural style of the old Venetian palaces of the region. This means travellers can expect grand facades, terracotta roofs and endless private gardens, coupled with an array of indoor and outdoor pools. A private sandy beach gives guests direct access to the sea.
Michelin-starred dining and Montenegrin cuisine
Sabia by Giorgio Locatelli, the Michelin-star chef’s first restaurant in the region, serves up Riviera-style Southern Italian cuisine with a focus on fresh seafood and vegetables. Tapasake Club is the energetic soul of the resort, where guests can lounge by the pool during the day, and enjoy performances by legendary DJs by night. Elsewhere, La Veranda focuses on locally sourced ingredients and Montenegrin-inspired cooking styles, with an open kitchen and live cooking stations.
Rooms and suites come with fireplaces for when the nights get cold, huge bathrooms and floor-to-ceiling windows and terraces for guests to relax against the backdrop of the mountain and bay views.
The one-bedroom presidential suite has a private wine cellar, outdoor dining area seating up to twelve people, indoor and outdoor fireplaces and a separate butler entrance. There are also two villas – a three-bedroom and a two-bedroom – each of which has its own outdoor shower and private pool, hydrotherapy pool and incredible views over the Adriatic Sea. A tennis club, kids' and teens' clubs and schedule of activities provide more in-house entertainment.
The world's first Chenot Espace
One&Only has paired with leading wellness brand Chenot to offer guests a transformative journey of detoxing and resetting the body based on the Chenot Method. Tailored programmes and treatments scientifically designed to enhance vitality and promote optimum are on offer, together with the level of luxury that One&Only is known for.
Chenot Espace is spread across 4,000 square metres and has 28 treatment rooms with everything from neuro-acoustic deep relaxation treatments, acupuncture and ozone therapy to intravenous nutrient therapy and hydro-colon treatments on offer.
Montenegro's compact size makes it ripe for exploring and what's on offer away from the resort does not disappoint. Take to the water for a diving or sailing excursion, go island-hopping to discover hidden shorelines, visit Unesco sites and medieval villages or get into nature by exploring the country's national parks.
Rates from €825; www.oneandonlyresorts.com
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UAE currency: the story behind the money in your pockets
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'Munich: The Edge of War'
Director: Christian Schwochow
Starring: George MacKay, Jannis Niewohner, Jeremy Irons
Rating: 3/5
The specs
Engine: 3.8-litre twin-turbo flat-six
Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now
The biog
Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates
Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.
Favourite pastime: travelling and experiencing different cultures across the globe.
Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.
Favourite Movie: Mona Lisa Smile
Favourite Author: Kahlil Gibran
Favourite Artist: Meryl Streep
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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Neymar's bio
Total club appearances 411
Total goals scored 241
Appearances for Barca 186
Goals scored for Barca 105
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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Rating: 3/5
