Yemeni engineer Hashem Al-Ghaili has unveiled his vision for the future of travel, and it wouldn’t look out of place in a film about the apocalypse.
Al-Ghaili posted a video on YouTube proposing a giant nuclear-powered sky hotel named Sky Cruise, which could accommodate 5,000 passengers. Like an enormous, winged, futuristic-looking cruise liner, it would be fuelled by 20 electric engines, with a small nuclear reactor using “highly controlled fusion reaction to provide the sky hotel with unlimited energy”.
As such, the hotel would never run out of power and could remain suspended in the air for several years, “without ever touching the ground”. Both supplies and passengers would be delivered to the hotel via traditional commercial jets. All maintenance and repairs would also be conducted mid-air.
Suspended high above the clouds, the sky hotel would feature a large “panoramic hall”, offering 360-degree views of the skies. A lift would connect this space to the main entertainment deck, which would be home to shopping malls, sports centres, swimming pools, restaurants, bars, children’s playgrounds, theatres and cinemas. A separate section of the airborne hotel would be dedicated to events and business meetings, as well as wedding halls.
Incorporated into the design are balconies and viewing domes attached to each side of the structure, where guests could indulge in some high-level stargazing. “Its sleek design combines the features of a commercial plane, while offering the epitome of luxury,” Al-Ghaili’s video explains.
Sky Cruise would also eliminate disturbance from turbulence, with its navigation systems featuring a state-of-the-art command deck that uses artificial intelligence to predict turbulence minutes before it happens. The system would respond by creating anti-vibrations.
The hotel would also be home to an advanced medical facility to keep guests “safe, healthy and fit”.
The concept was originally created by Tony Holmsten and then reimagined and animated by Al-Ghaili. But it has been greeted with scepticism by commentators: “If physics and aerodynamics didn't exist, then this vessel might actually be able to take off,” wrote one YouTube user.
“They should discuss the feasibility of weight-vs-thrust of the nuclear engine first before talking about what facilities to put on the craft,” commented another. References to the Titanic were also commonplace in the comments section.
The external lifts intended to connect the various floors of the sky hotel’s entertainment deck were deemed particularly problematic. “Imagine going down the external elevators and hearing the metal buckle and screech as air friction is trying to tear it off with you inside,” said one YouTube commentator.
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 one: how cars came to the UAE
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Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
All Black 39-12 British & Irish Lions
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The specs: 2018 Jeep Grand Cherokee Trackhawk
Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
