Burj Al Arab named world’s most beautiful five-star hotel

Its futuristic architecture, gilded lifts and flamboyant chandeliers have all contributed to Burj Al Arab being named the world’s most beautiful and Insta-worthy five-star hotel. The list was compiled by Money.co.uk based purely on the number of Instagram hashtags a hotel has garnered over the years, with the team analysing more than 10 million hashtags associated with high-end hotels.

Of these, Burj Al Arab has been tagged nearly 2.5 million times, and two million times more than the second name on the list, Soneva Jani in the Maldives that has 415,461 hashtags.

A villa at Soneva Jani in the Maldives. Photo: Richard Waite

“Although it is officially rated as five stars, the Burj Al Arab Jumeirah is widely known as a seven-star hotel as a result of its extravagance; guests are offered Rolls-Royce chauffeur service, a pillow menu so you can customise your comfort, and endless photo opportunities outside its dhow-shaped architecture,” the report said.

Bellagio in Las Vegas, The Plaza in New York and The Beverly Hills Hotel in California secured positions three, four and five respectively.

Dubai’s Palazzo Versace was at number 17 in the top 20 list, with 43,615 hashtags.

Top 10 hotels in the Middle East

The list also analysed the most beautiful hotels by region. In the Middle East, eight out of the top 10 hotels are located in Dubai, including Burj Al Arab and Palazzo Versace, followed by Jumeirah Al Naseem, Taj Dubai and Park Hyatt Dubai in the next three spots.

Elsewhere on the list are The St Regis Saadiyat Island Resort in Abu Dhabi and Muscat’s Al Bustan Palace, a Ritz-Carlton Hotel, at spots eight and nine respectively.

Here are the top 10 most picturesque hotels in the Middle East and the number of Instagram hashtags each has, as of December 2021:

Burj Al Arab, Dubai (2,428,501)
Palazzo Versace, Dubai (43,615)
Jumeirah Al Naseem, Dubai (28,487)
Taj Dubai (23,510)
Park Hyatt Dubai (14,710)
Le Royal Meridien Beach Resort and Spa, Dubai (14,125)
Waldorf Astoria Dubai Palm Jumeirah (11,982)
The St Regis Saadiyat Island Resort, Abu Dhabi (9,351)
Al Bustan Palace, Muscat (9,097)
W Dubai – The Palm, Dubai (8,919)

Pretty properties

Elsewhere, Claridge's Hotel in London was named Europe’s most beautiful hotel; Brazil’s Palacio Tangara was at the top of the South America list; the Palazzo Versace property on Australia’s Gold Coast was decreed most beautiful in the Oceania region; and Marrakesh’s La Mamounia was first on the Africa list.

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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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The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.

- Abdullah Ishnaneh, Partner, BSA Law

MISSION: IMPOSSIBLE – FINAL RECKONING

Director: Christopher McQuarrie

Starring: Tom Cruise, Hayley Atwell, Simon Pegg

Rating: 4/5

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Three ways to limit your social media use

Clinical psychologist, Dr Saliha Afridi at The Lighthouse Arabia suggests three easy things you can do every day to cut back on the time you spend online.

1. Put the social media app in a folder on the second or third screen of your phone so it has to remain a conscious decision to open, rather than something your fingers gravitate towards without consideration.

2. Schedule a time to use social media instead of consistently throughout the day. I recommend setting aside certain times of the day or week when you upload pictures or share information.

3. Take a mental snapshot rather than a photo on your phone. Instead of sharing it with your social world, try to absorb the moment, connect with your feeling, experience the moment with all five of your senses. You will have a memory of that moment more vividly and for far longer than if you take a picture of it.

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Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

Sellers should focus on providing high-quality used goods at attractive prices to buyers.
It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
Be creative and look around your home for valuable items that you no longer need but might be useful to others.

How to become a Boglehead

Bogleheads follow simple investing philosophies to build their wealth and live better lives. Just follow these steps.

• Spend less than you earn and save the rest. You can do this by earning more, or being frugal. Better still, do both.

• Invest early, invest often. It takes time to grow your wealth on the stock market. The sooner you begin, the better.

• Choose the right level of risk. Don't gamble by investing in get-rich-quick schemes or high-risk plays. Don't play it too safe, either, by leaving long-term savings in cash.

• Diversify. Do not keep all your eggs in one basket. Spread your money between different companies, sectors, markets and asset classes such as bonds and property.

• Keep charges low. The biggest drag on investment performance is all the charges you pay to advisers and active fund managers.

• Keep it simple. Complexity is your enemy. You can build a balanced, diversified portfolio with just a handful of ETFs.

• Forget timing the market. Nobody knows where share prices will go next, so don't try to second-guess them.

• Stick with it. Do not sell up in a market crash. Use the opportunity to invest more at the lower price.

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong