Panama will be home to the world's first community of floating SeaPods, with the inaugural pod now in the water at Linton Bay Marina in Colon.
Ocean Builders, a company specialising in innovative marine technology, has officially launched what it says are the first floating eco-restorative pod homes in the world.
Perched three metres above sea level on the Caribbean coast of Panama, the futuristic units are designed to accommodate two people and are on sale now, with prices ranging from $295,000 to $1.5 million.
By December, the first overnight guests will be able to bed down in the pods, and 100 fully-owned units will be ready for full-time residents by summer next year.
A second batch of more than 1,000 of the pods will go into production next year.
Designed by Dutch architect Koen Olthuis, the futuristic SeaPods are geared toward climate-conscious travellers who want to live on the water, but don’t want to give up the luxuries of modern living.
Futuristic living on the water from $295,000
With minimalist decor, curved walls and an ultra-sleek design, the SeaPod flagship model looks like something from The Jetsons. It is spread over 77 square metres of space that's split across three levels.
There's a master bedroom with epic views, a living room and kitchen, a bathroom and an outdoor patio. Wraparound panoramic windows give residents 360-degree unobstructed ocean views.
Wooden teak flooring, colour-changing lights and wireless charging stations are available in each SeaPod, which also comes with automated black-out blinds and sliding panel windows.
Entirely customisable, there's the option to add climbing walls, greenhouses, skylights, hot tubs and patio gardens.
Cutting-edge technology is at the heart of Panama's newest waterfront destination, with each pod using software to control lighting, internal air temperature, water pressure and more.
Guests wear a smart ring that can be used to control technology settings, as well as being used to unlock doors, open windows and turn on music and mood lighting. Wireless charging stations are built into several of the pod's surfaces so that chargers and wires for phones become a thing of the past.
Daily drone delivery and new marine habitats
Daily essentials such as groceries and medicine are flown in by drones that have been designed to easily withstand open ocean conditions. Self-driving boats remove rubbish, compost and recycling and, when they're not on duty, work to clean up the surrounding ocean waters by expelling trash to help mitigate human impact on the ocean even beyond the community.
Sustainability is a key focus for Ocean Builders and pods are designed to be respectful of their surrounding environment.
The pods have been designed to become marine habitats for fish and other creatures, and artificial intelligence cameras will monitor what goes on beneath the waves. Marine detection technology is available to alert pod residents when dolphins, whales or their other favourite sea creatures are nearby.
Ocean Builders officially launched three models on Monday. They include the original SeaPod, the GreenPod for land living and the EcoPod, a more affordable option of each version.
The single-level SeaPod Eco is slightly smaller than the flagship version and laid out on a single floor, but includes the same principles, technology options and customisable design features.
Engine: 80 kWh four-wheel-drive
Transmission: eight-speed automatic
Power: 402bhp
Torque: 760Nm
Price: From Dh280,000
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Avengers 3: Infinity War: an American superhero film released in 2018 and based on the Marvel Comics story.
Sholay: a 1975 Indian action-adventure film. It follows the adventures of two criminals hired by police to catch a vagabond. The film was panned on release but is now considered a classic.
Lucifer: is a 2019 Malayalam-language action film. It dives into the gritty world of Kerala’s politics and has become one of the highest-grossing Malayalam films of all time.
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.
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
A general guide to how active you are:
Less than 5,000 steps - sedentary
5,000 - 9,999 steps - lightly active
10,000 - 12,500 steps - active
12,500 - highly active
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Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
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Stands taller than the leaning tower of Pisa
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The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
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Hobbies: Salsa dancing “It's in my blood” and listening to music in different languages
Favourite place to travel to: “Thailand, as it's gorgeous, food is delicious, their massages are to die for!”
Favourite food: “I'm a vegetarian, so I can't get enough of salad.”
Favourite film: “I love watching documentaries, and am fascinated by nature, animals, human anatomy. I love watching to learn!”
Best spot in the UAE: “I fell in love with Fujairah and anywhere outside the big cities, where I can get some peace and get a break from the busy lifestyle”
Final scores
18 under: Tyrrell Hatton (ENG)
- 14: Jason Scrivener (AUS)
-13: Rory McIlroy (NIR)
-12: Rafa Cabrera Bello (ESP)
-11: David Lipsky (USA), Marc Warren (SCO)
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Du Football Champions
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Who's who in Yemen conflict
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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