AlUla's ancient Old Town and the hilltop Umm Qais are among the world's Best Tourism Villages according to the United Nations World Tourism Organisation.
The rural destinations in Saudi Arabia and Jordan are listed in this year's top 32 villages, as revealed by the organisation on Tuesday.
Now in its second year, the UN programme recognises rural destinations embracing tourism as a driver of development, preserving community values and championing sustainability.
This year, 57 countries put forward 136 villages for consideration, with each member state able to nominate a maximum of three villages. From these, 32 were chosen.
In Saudi Arabia, the Old Town of AlUla was once an important settlement along the pilgrimage route from Damascus to Makkah. Reopened last year after extensive reconstruction, travellers can wander its maze-like remnants of original stone and mud brick buildings, and visit AlUla Castle which dates to the 10th century.
In the north of Jordan, about two hours north of Amman, the 200-year-old village of Umm Qais is best known for its ancient Ottoman-era streets, breathtaking views over the Jordan Valley and nearby Roman ruins of Gadara. King Charles III visited the region during his Middle East tour last year.
“For rural communities everywhere, tourism can be a true gamechanger in providing jobs, supporting local businesses and keeping traditions alive,” said Zurab Pololikashvili, UNWTO Secretary-General.
“The Best Tourism Villages by UNWTO showcase the power of the sector to drive economic diversification and create opportunities for all outside of big cities.”
An additional 20 destinations have been enrolled in the UNWTO’s Upgrade Programme. This aims to provide training, awareness and best practices for villages to help boost their rural tourism numbers.
Last year, the UNWTO launched the initiative and recognised more than 40 villages from more than 30 countries. This means there are now a total of 115 villages around the world in the best tourism villages network.
In the Middle East, Misfat Al Abriyeen in the mountains of Oman, the pine-surrounded village of Bkassine in Lebanon and Rijal Almaa in Saudi Arabia, also known as the kingdom’s gingerbread village, were on the 2021 list.
Nominations for the next programme will open in February, coinciding with the first meeting of the UNWTO Network of Best Tourism Villages in Saudi Arabia.
UNWTO's 32 Best Tourism Villages
- Zell am See, Austria
- Wagrain, Austria
- Puqueldon, Chile
- Dazhai, China
- Jingzhu, China
- Choachi, Colombia
- Aguarico, Ecuador
- Angochagua, Ecuador
- Choke Mountains Ecovillage, Ethiopia
- Mestia, Georgia
- Kfar Kama, Israel
- Sauris-Zahre, Italy
- Isola del Giglio, Italy
- Umm Qais, Jordan
- Creel, Mexico
- El Fuerte, Mexico
- Ksar Elkhorbat, Morocco
- Moulay Bouzerktoune, Morocco
- Lamas, Peru
- Raqchi, Peru
- Castelo Novo, Portugal
- Pyeongsa-ri, South Korea
- Rasinari, Romania
- AlUla Old Town, Saudi Arabia
- Bohinj, Slovenia
- Rupit, Spain
- Alquezar, Spain
- Guadalupe, Spain
- Murten, Switzerland
- Andermatt, Switzerland
- Birgi, Turkey
- Thai Hai, Vietnam
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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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