Lonely Planet has named its top destinations to travel to in 2022.
The travel guide book experts have crowned the Cook Islands in the South Pacific as the number one country to visit next year.
The remote island nation is followed on the list by Norway, known for its dramatic glaciers and home to the world’s first energy-producing hotel. Ranking in third is Indian Ocean holiday hot spot Mauritius, which recently reopened to international travellers.
Regionally, Oman was the top-rated country, ranking in seventh place on Lonely Planet's list. The sultanate is lauded for its natural beauty, Bedouin values and a rich heritage.
Egypt also comes highly recommended by the guide book publisher. The country squeezed into the final position on the top 10 list of the best countries in the world and is known for its ancient ruins, historical sites and captivating marine life in the Red Sea.
The top 10 countries to visit in 2022
- The Cook Islands
- Norway
- Mauritius
- Belize
- Slovenia
- Anguilla
- Oman
- Nepal
- Malawi
- Egypt
The tiny Cook Islands archipelago was crowned the top country to visit in 2022, winning praise for eco-initiatives including the Marae Moana, the world’s largest marine protected area. Lying half way between New Zealand and Hawaii, the country also offers travellers amazing diversity across all 15 of its islands.
Lonely Planet said that its “diverse landscapes framed by the remote expanses of the world's biggest ocean promise active adventure, cultural interaction and culinary delights”.
As travel slowly starts to recover from restrictions put in place during the global pandemic, next year could be a big one for those struggling to contain their wanderlust.
Top 10 cities in the world: Auckland is No 1
- Auckland, New Zealand
- Taipei, Taiwan, province of China
- Freiburg, Germany
- Atlanta, US
- Lagos, Nigeria
- Lefkosia, Cyprus
- Dublin, Ireland
- Merida, Mexico
- Florence, Italy
- Gyeongju, South Korea
For anyone craving a city break, Lonely Planet has also named the top 10 cities in the world with New Zealand's Auckland ranking in the No 1 spot.
Taipei, the capital of Taiwan, a ranked in second place, while Germany’s Freiburg in the Black Forest ranked third.
Iceland's best-kept secret leads top 10 regions
When it comes to the best regions to travel to, Iceland’s Westfjords, which is home to coastal cliffs, red-sand beaches and thundering waterfalls, took the top spot.
This was followed by West Virginia in the US and Xishuangbanna, a prefecture in China’s Yunnan Province known for its nature.
The UK made it into the top 10 regions list with Kent's Heritage Coast ranking fourth, and the Caribbean island of Puerto Rico was listed in fifth.
'Lonely Planet's top 10 regions for 2022
1. Westfjords, Iceland
2. West Virginia, US
3. Xishuangbanna, China
4. Kent’s Heritage Coast, UK
5. Puerto Rico
6. Shikoku, Japan
7. The Atacama Desert, Chile
8. The Scenic Rim, Australia
9. Vancouver Island, Canada
10. Burgundy, France
Lonely Planet’s Best in Travel lists are formed by whittling down hundreds of nominations from staff, contributors, bloggers and publishing partners, which are then debated and chosen by a panel of travel experts.
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
WRESTLING HIGHLIGHTS
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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
EXPATS
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How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
2289 - Dh10
2252 - Dh50
6025 - Dh20
6027 - Dh100
6026 - Dh200
8 traditional Jamaican dishes to try at Kingston 21
- Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
- Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
- Mento Oxtail: flavoured oxtail stewed for five hours with herbs
- Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
- Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
- Jamaican beef patty: a pastry with ground beef filling
- Hellshire Pon di Beach: Fresh fish with pickles
- Out of Many: traditional sweet potato pudding
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
UAE currency: the story behind the money in your pockets
Vidaamuyarchi
Director: Magizh Thirumeni
Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra
Rating: 4/5
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
MATCH INFO
Chelsea 1 (Hudson-Odoi 90 1')
Manchester City 3 (Gundogan 18', Foden 21', De Bruyne 34')
Man of the match: Ilkay Gundogan (Man City)
India cancels school-leaving examinations
Hili 2: Unesco World Heritage site
The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.
