• Marriott Resort Palm Jumeirah has opened on Dubai's Palm West Beach. All photos: Antonie Robertson / The National
    Marriott Resort Palm Jumeirah has opened on Dubai's Palm West Beach. All photos: Antonie Robertson / The National
  • It's the first Marriott Resort in the UAE
    It's the first Marriott Resort in the UAE
  • Italian treats are on offer at Gelateria by Cucina
    Italian treats are on offer at Gelateria by Cucina
  • It is one of five food and drink venues open
    It is one of five food and drink venues open
  • Little ones have their own children's club with indoor and outdoor play areas, a pool, games room and planned activities and events
    Little ones have their own children's club with indoor and outdoor play areas, a pool, games room and planned activities and events
  • Views over the sea and Ain Dubai
    Views over the sea and Ain Dubai
  • Elevated dining is available at Myama Pool Bar & Lounge
    Elevated dining is available at Myama Pool Bar & Lounge
  • The fully equipped 24-hour gym
    The fully equipped 24-hour gym
  • Rates at the beachside resort start from Dh1,500 per night
    Rates at the beachside resort start from Dh1,500 per night
  • All 600-plus rooms have a balcony with a sea view
    All 600-plus rooms have a balcony with a sea view
  • There will be 10 restaurants and bars in total when the resort is fully open
    There will be 10 restaurants and bars in total when the resort is fully open
  • The resort is the 50th property to join the Marriott Bonvoy portfolio in Dubai
    The resort is the 50th property to join the Marriott Bonvoy portfolio in Dubai
  • The hotel has a focus on leisure guests
    The hotel has a focus on leisure guests
  • The sprawling lobby at Marriott Resort Palm Jumeirah, the newest hotel to open at Dubai's Palm West Beach
    The sprawling lobby at Marriott Resort Palm Jumeirah, the newest hotel to open at Dubai's Palm West Beach
  • Day beds and loungers surround the hotel swimming pool
    Day beds and loungers surround the hotel swimming pool
  • The family-friendly property is spread over 7,000 square metres
    The family-friendly property is spread over 7,000 square metres
  • All-day dining restaurant Levantera serves a menu inspired by the Mediterranean
    All-day dining restaurant Levantera serves a menu inspired by the Mediterranean
  • The swimming pool is one of the longest on Palm West Beach
    The swimming pool is one of the longest on Palm West Beach
  • Marriott Resort Palm Jumeirah hotel opens December 15
    Marriott Resort Palm Jumeirah hotel opens December 15
  • Bathrooms are spacious and well-designed
    Bathrooms are spacious and well-designed
  • Every room and suite at the property has at least one private balcony that offers sea views
    Every room and suite at the property has at least one private balcony that offers sea views
  • The rooms are spacious and have ocean-inspired decor and plenty of natural light
    The rooms are spacious and have ocean-inspired decor and plenty of natural light

Exclusive first look: The UAE's first Marriott Resort opens in Dubai


Hayley Skirka
  • English
  • Arabic

Dubai's newest hotel has opened for overnight stays.

Marriott Resort Palm Jumeirah is now welcoming guests, with overnight rates from Dh1,500.

The hotel group’s first resort in the UAE opened on Thursday and is a sprawling beachside haven that's geared towards leisure travellers.

Set on Palm West Beach, the family-friendly property is spread over 7,000 square metres and has more than 600 guest rooms. Making the most of its shoreline location, every room and suite has at least one private balcony and views over the Arabian Gulf.

“We are very excited for the launch and official opening today. We have been working on opening our doors for quite some time — and we cannot wait to showcase the first ever Marriott Resort in the UAE and also the 50th Marriott property in Dubai,” Gerrit Schmitt, general manager at Marriott Resort Palm Jumeirah told The National.

Travellers visiting will step into the five-star resort via the Greatroom lobby — a spacious and stylish area.

All rooms have private balconies and views of the Arabian Gulf. Antonie Robertson / The National
All rooms have private balconies and views of the Arabian Gulf. Antonie Robertson / The National

Guestrooms have a contemporary design inspired by the ocean, and some nice little touches such as a pillow menu, mood lighting and huge bathtubs. About 80 per cent of rooms have interconnecting doors making it an ideal choice for families.

Little ones are also well looked after at the children's club, which has indoor and outdoor play areas, a pool, games room and an extensive schedule of activities and events. There's also a dedicated check-in zone for youngsters and rooms are equipped with mini-robes and slippers so they can cosy up too.

The resort's 10 bars and restaurants, including Dubai's first upscale Korean steakhouse

Gelateria by Cucina serves rainbow-coloured ice cream. Antonie Robertson / The National
Gelateria by Cucina serves rainbow-coloured ice cream. Antonie Robertson / The National

Guests can choose from five restaurants and bars, now open in soft launch, with another five opening next year.

The current selection includes rustic Italian spot Cucina, which also has its own ice cream parlour at Gelateria by Cucina; super spacious all-day dining venue Levantera, which has a boho aesthetic and a menu influenced by the Mediterranean and a separate children's buffet. The Lobby Lounge serves mouthwatering cakes, coffees and light bites. It also has a chocolate ravioli display featuring blocks of deliciously crafted chocolate, fused with local ingredients and presented under glass domes.

Outside, Myami Pool Bar & Lounge elevates poolside eats with a menu fusing American, Caribbean, and Latino flavours, plus mixologists serving drinks inspired by South Beach Miami. Beach casual Mexican dining is also available on Marriott's beach at Senor Pico at West Palm Beach.

When fully operational, the hotel will have 10 on-site restaurants and bars including Bal Harbour Beach, which offers marina views, and Above Eleven, which originated in Bangkok and serves a Peruvian, Japanese, New York-inspired menu in an open-air rooftop location.

Next year, Smoki Moto Dubai, the first high-end Korean steakhouse in the city will be launched, as well as another restaurant, which is yet to be revealed.

Travellers lucky enough to be staying in a club room have access to Marriott's M Club. This 24-hour lounge serves complimentary drinks and snacks, afternoon tea and breakfast for guests who prefer a more intimate dining experience. It also has handy meeting rooms, ideal if you need to take a Zoom call while on a trip.

The Saray Spa is still in development, with travellers having to wait until 2023 to experience the Middle Eastern-inspired spa. We are told it will be worth the wait, with new modern therapies being added to the spa brand's tried-and-tested traditional treatments, including the Saray Hammam, an elevated experience of the traditional cleansing ritual. Until it opens, guests can enjoy massages and other services in the comfort of their room.

Marriott Resort Palm Jumeirah's 24-hour gym also offers sea views. Antonie Robertson / The National
Marriott Resort Palm Jumeirah's 24-hour gym also offers sea views. Antonie Robertson / The National

Fitness fans can work out at the 24-hour fitness suite, which looks over the sea and has views to keep even the least dedicated runner on their treadmill.

Marriott Resort Palm Jumeirah is the latest addition to Palm West Beach, which has also recently welcomed Hilton Dubai Palm Jumeirah and Radisson Beach Resort Palm Jumeirah.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Scoreline

Chelsea 1
Azpilicueta (36')

West Ham United 1
Hernandez (73')

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

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

25-MAN SQUAD

Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi 
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze 

On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

LEADERBOARD
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The%20Roundup
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'Brazen'

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5

%E2%80%98White%20Elephant%E2%80%99
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jesse%20V%20Johnson%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Michael%20Rooker%2C%20Bruce%20Willis%2C%20John%20Malkovich%2C%20Olga%20Kurylenko%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Updated: December 15, 2022, 7:34 AM