• 'The National' looks at 10 high-paying careers in the UAE that will remain in-demand for many years. Artificial intelligence engineers can earn an average salary of Dh32,000. AI is being used widely across the Emirates, including for traffic control systems, government departments, air traffic control, healthcare and education sectors. The UAE also has an AI strategy and also recently launched the Mohamed bin Zayed University of Artificial Intelligence, which will help produce AI engineers. AFP
    'The National' looks at 10 high-paying careers in the UAE that will remain in-demand for many years. Artificial intelligence engineers can earn an average salary of Dh32,000. AI is being used widely across the Emirates, including for traffic control systems, government departments, air traffic control, healthcare and education sectors. The UAE also has an AI strategy and also recently launched the Mohamed bin Zayed University of Artificial Intelligence, which will help produce AI engineers. AFP
  • Experienced data scientists can earn a median salary of Dh32,000. The UAE Golden Visa, a 10-year residency visa for skilled professionals, is available to these professionals. They also fall into the category of Emirati citizenship, but they would have to be nominated by a Royal Court. Bloomberg
    Experienced data scientists can earn a median salary of Dh32,000. The UAE Golden Visa, a 10-year residency visa for skilled professionals, is available to these professionals. They also fall into the category of Emirati citizenship, but they would have to be nominated by a Royal Court. Bloomberg
  • The average salary of management consultants is Dh35,000. These professionals apply the data available to improve business performance. With entrepreneurship encouraged heavily in the UAE, management consultants will be in high-demand. Getty Images
    The average salary of management consultants is Dh35,000. These professionals apply the data available to improve business performance. With entrepreneurship encouraged heavily in the UAE, management consultants will be in high-demand. Getty Images
  • Investment bankers can earn Dh45,000. With the Covid-19 pandemic disrupting the global market, companies and individuals are increasingly looking at hiring these services to learn how and where to invest their money. Getty Images
    Investment bankers can earn Dh45,000. With the Covid-19 pandemic disrupting the global market, companies and individuals are increasingly looking at hiring these services to learn how and where to invest their money. Getty Images
  • A principal scientist earns an average salary of Dh38,000. Scientists also qualify for the UAE’s Golden Visa scheme and really qualified ones can be nominated by the Royal Court for Emirati citizenship. These scientists could be working in different areas, including healthcare, space research or part of a space mission, or other research areas. Getty Images
    A principal scientist earns an average salary of Dh38,000. Scientists also qualify for the UAE’s Golden Visa scheme and really qualified ones can be nominated by the Royal Court for Emirati citizenship. These scientists could be working in different areas, including healthcare, space research or part of a space mission, or other research areas. Getty Images
  • Doctors earn an average salary of Dh33,000. Medical professionals are always going to be in-demand, but the Covid-19 pandemic has reminded governments how important it is to have an effective healthcare system. With the UAE having a focus on building its healthcare sector further, more vacancies will open up. Getty Images
    Doctors earn an average salary of Dh33,000. Medical professionals are always going to be in-demand, but the Covid-19 pandemic has reminded governments how important it is to have an effective healthcare system. With the UAE having a focus on building its healthcare sector further, more vacancies will open up. Getty Images
  • The median salary of an experienced cybersecurity engineer is Dh30,000. Cyber-attacks are growing each year and companies are looking for qualified engineers who can protect their online information. Bloomberg
    The median salary of an experienced cybersecurity engineer is Dh30,000. Cyber-attacks are growing each year and companies are looking for qualified engineers who can protect their online information. Bloomberg
  • An experienced finance officer can earn between Dh33,000 to Dh35,000. The profession requires overseeing the spending of individuals or companies and advising them accordingly. Getty Images
    An experienced finance officer can earn between Dh33,000 to Dh35,000. The profession requires overseeing the spending of individuals or companies and advising them accordingly. Getty Images
  • Software engineers can earn Dh35,000, but those at a senior level can earn more than Dh50,000. These professionals develop computer software for machines. Bloomberg
    Software engineers can earn Dh35,000, but those at a senior level can earn more than Dh50,000. These professionals develop computer software for machines. Bloomberg
  • Senior human resource officers earn an average salary of Dh30,000. They hire and look after employees. It was believed earlier that AI would replace their jobs, but it has been assisting with their roles, rather than causing unemployment. Getty images
    Senior human resource officers earn an average salary of Dh30,000. They hire and look after employees. It was believed earlier that AI would replace their jobs, but it has been assisting with their roles, rather than causing unemployment. Getty images

10 future-proof jobs in the UAE with high salaries


Sarwat Nasir
  • English
  • Arabic

As the UAE paves its way to a more digital future, recruiters have highlighted high-paying jobs that will still be in demand in 20 years.

Initiatives have been launched to reshape the skills base of workers here, including an artificial intelligence university, digital governance, autonomous vehicle strategies and space exploration.

Recruiters said these will open up private sector opportunities for job seekers.

"The UAE is one of very few countries where government is setting an example for private firms to follow, by rapidly adopting digital governance," said Hasan Babat, managing consultant at human resources company Tuscan Consultancy.

If you look at my business, part of recruitment will be taken away from consultants, and AI bots will do that work for them

“It has created an environment that is very conducive to attracting talent from across the world by easing investment rules, providing a transparent legal system and relaxing legislation for residency and citizenship."

David Mackenzie, of recruitment agency Mackenzie Jones Middle East, said automation will make certain job roles more popular.

Artificial intelligence and software engineering roles are among those expected to increase in demand.

"Artificial intelligence engineers will be a massive area for us, because if you think about all those areas that have to be automated, AI is a key component behind that," he told The National.

“If you look at my business, part of the assessment of selecting recruitment companies will be taken away from consultants, and AI bots will do that work for them.”

However, Mr Mackenzie believes traditional roles such as those in finance, marketing and human resources will still be sought after.

With digital transformation picking up pace, The National looks at 10 high-paying careers that will stay in demand far into the future.

The list is compiled based on research, estimates and comments from Mr Babat and Mr Mackenzie.

The 10 high-paying jobs that will stay in demand:

  1. Artificial intelligence engineer, Dh32,000 per month
  2. Data scientist, Dh32,000 per month
  3. Management consultant, Dh35,000 per month
  4. Investment banker, Dh45,000 per month
  5. Principal scientist, Dh38,000 per month
  6. Medical doctor, Dh33,000 per month
  7. Cyber security engineer, Dh30,000 per month
  8. Finance officer, Dh33,000 per month
  9. Software engineer, Dh35,000 per month
  10. Senior human resources officer, Dh30,000 per month

1. Artificial intelligence engineer 

Average salary: Dh32,000 per month

When AI first entered the market, people feared it would replace workers and result in mass unemployment.

Since then, automation has taken over some roles, but there are human skills it cannot replicate.

AI is in use across the UAE, in land and air traffic control systems, government departments, healthcare and education.

The UAE has an AI strategy and recently opened the Mohamed bin Zayed University of Artificial Intelligence, which will produce AI engineers.

“AI is becoming the key for large private and government organisations to understand consumer sentiments and make decisions. It is a promising career,” Mr Babat said.

2. Data scientist

Average salary: Dh32,000 per month

This profession is in demand and will be so for many years.

The Golden Visa, a 10-year residency permit for skilled professionals, is available to data scientists. The role also qualifies individuals to be considered for Emirati citizenship, but they have to be nominated by Royal Court officials.

“With so much digitisation across industries, data is the new currency. The UAE government’s vision to provide complete digital government services will also make the jobs of data scientists high in demand,” Mr Babat said.

3. Management consultant

Average salary: Dh35,000

Management consultants help companies solve business problems and maximise growth.

By looking at available data they can help to improve a company's performance.

With entrepreneurship heavily encouraged in the UAE, management consultants will be in high demand.

4. Investment banker

Average salary: Dh45,000

These professionals advise individuals or companies how to invest their money and earn more.

“Oil crash, digital disruption and the pandemic have all kept global markets highly volatile," Mr Babat said.

"These uncertainties have increased demand for professional investment bankers, who help their clients in prudently investing and maximising the value of their money."

5. Principal scientist

Average salary: Dh38,000

Principal scientists lead a team in planning, conducting and interpreting experiments.

Scientists also qualify for the Golden Visa scheme and notably accomplished individuals can be nominated by the Royal Court for Emirati citizenship.

Their area of work can vary widely, from healthcare to energy research, or even taking part in the space programme.

6. Medical doctor

Average salary: Dh33,000

Doctors are always going to be in demand, but the coronavirus pandemic has reminded governments how important it is to have an effective healthcare system. Naturally, salaries increase or decrease depending on training and specialisation.

With the UAE's strong focus on building its healthcare sector, it is likely more vacancies will open up in the future.

Specialists, surgeons and consultants can earn several times the average figure of Dh33,000.

7. Cyber security engineer

Average salary: Dh30,000

Cyber attacks are growing each year, and companies are looking for experienced cyber security engineers who can protect online information.

Mr Babat said governments and private firms are looking to develop more secure technologies and would need these professionals.

“Due to an increase in cyber attacks globally in recent years, organisations have lost billions of dollars,” he said.

Many of these jobs come with a salary of more than Dh40,000.

8. Finance officer

Average salary: Dh33,000

While the digital world has created many new job roles, some traditional positions will still be in demand 20 years from now.

Mr Mackenzie said finance officer is one of these professions.

An experienced candidate can earn between Dh33,000 and Dh35,000, and would oversee the spending of individuals or companies, advising them accordingly.

9. Software engineer

Average salary: Dh35,000

This is a branch of computer science which includes the development and building of computer system software.

“I think software engineering is going to be a huge market, because there's going to be so many bits of software that will run the world,” Mr Mackenzie said.

“For example; your car. You don't need technical engineers anymore. Teslas need to be serviced once every five years, and that would be done by a software engineer.”

10. Senior human resources officer

Average salary: Dh30,000

Human resources officers both hire and look after employees and those in higher ranking positions can earn a good salary.

It was believed earlier that AI would replace this particular job, but instead the technology has been assisting their roles, rather than replacing them.

What are the highest paid jobs in UAE?

  • Banking - chief compliance officer Dh93,000-Dh115,000, chief operating officer Dh95,000-Dh113,000
  • Legal - managing partner Dh84,100-Dh122,300, General Counsel Dh80,000-Dh130,000
  • Oil and gas - LNG manager Dh38,000-Dh72,000, Petroleum engineering manager Dh38,000-Dh65,000
  • Public sector - Undersecretary Dh125,000-Dh175,000, executive director Dh90,000-Dh130,000
  • Strategy - chief information officer Dh85,500-Dh111,000, partner Dh110,000-Dh162,000
  • Senior finance and tax - group chief financial officer Dh90,000-Dh130,000
  • Sales and marketing - regional commercial director Dh55,000-Dh69,000, head of corporate communications Dh51,000-Dh65,000
  • Manufacturing and supply chain - managing director Dh94,000-Dh130,000, chief operations officer Dh80,000-Dh120,000
  • Investment management - chief investment officer Dh130,000-Dh170,000, head of investments Dh85,000-Dh140,000
  • Technology - chief information officer Dh60,000-Dh105,000, chief technology officer Dh50,700-Dh97,900
  • HR and office support - HR director Dh64,800-Dh109,500, head of HR Dh50,000-Dh90,200
  • Financial services - chief risk officer Dh90,000-Dh150,000
  • Accounting and finance - CFO Dh70,000-Dh130,000
  • Property and construction - general manager Dh60,000-Dh80,000, development director Dh65,000-Dh80,000
  • Secretary and office support - executive assistant Dh24,000-Dh32,000, office manager Dh20,000-Dh32,000
  • Digital - chief digital officer Dh50,000-Dh90,000, head of marketing Dh35,000-Dh60,000

____________

UAE salary guide for 2021:

  • UAE Salary Guide 2021
    UAE Salary Guide 2021
  • Banking
    Banking
  • Banking
    Banking
  • Banking
    Banking
  • Banking
    Banking
  • Banking
    Banking
  • Banking
    Banking
  • Banking
    Banking
  • Legal
    Legal
  • Legal
    Legal
  • Oil and Gas
    Oil and Gas
  • Oil and Gas
    Oil and Gas
  • Oil and Gas
    Oil and Gas
  • Oil and Gas
    Oil and Gas
  • Public sector
    Public sector
  • Public sector
    Public sector
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Strategy
    Strategy
  • Senior finance and tax
    Senior finance and tax
  • Senior finance and tax
    Senior finance and tax
  • Senior finance and tax
    Senior finance and tax
  • Senior finance and tax
    Senior finance and tax
  • Senior finance and tax
    Senior finance and tax
  • Senior finance and tax
    Senior finance and tax
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Sales and marketing
    Sales and marketing
  • Manufacturing
    Manufacturing
  • Manufacturing
    Manufacturing
  • Manufacturing
    Manufacturing
  • Manufacturing
    Manufacturing
  • Manufacturing
    Manufacturing
  • Investment management
    Investment management
  • Investment management
    Investment management
  • Investment management
    Investment management
  • Investment management
    Investment management
  • Technology
    Technology
  • Technology
    Technology
  • Technology
    Technology
  • Technology
    Technology
  • Technology
    Technology
  • HR and office support
    HR and office support
  • HR and office support
    HR and office support
  • HR and office support
    HR and office support
  • Financial services
    Financial services
  • Financial services
    Financial services
  • Financial services
    Financial services
  • Financial services
    Financial services
  • Financial services
    Financial services
  • Accounting
    Accounting
  • Accounting
    Accounting
  • Accounting
    Accounting
  • Human Resources
    Human Resources
  • Accounting and finance salaries
    Accounting and finance salaries
  • Accounting and finance salaries
    Accounting and finance salaries
  • Property and construction
    Property and construction
  • Property and construction
    Property and construction
  • Property and construction
    Property and construction
  • Secretary and office support
    Secretary and office support
  • Secretary and office support
    Secretary and office support
  • Secretary and office support
    Secretary and office support
  • Secretary and office support
    Secretary and office support
  • Digital
    Digital
  • Digital
    Digital
  • Digital
    Digital
  • Digital
    Digital
  • Digital
    Digital
  • Digital
    Digital
  • Digital
    Digital
  • Digital
    Digital
Honeymoonish
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Elie%20El%20Samaan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENour%20Al%20Ghandour%2C%20Mahmoud%20Boushahri%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
England squad

Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood

The years Ramadan fell in May

1987

1954

1921

1888

Charlotte Gainsbourg

Rest

(Because Music)

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

Results

Male 51kg Round 1

Dias Karmanov (KAZ) beat Mabrook Rasea (YEM) by points 2-1.

Male 54kg Round 1

Yelaman Sayassatov (KAZ) beat Chen Huang (TPE) TKO Round 1; Huynh Hoang Phi (VIE) beat Fahad Anakkayi (IND) RSC Round 2; ​​​​​​​Qais Al Jamal (JOR) beat Man Long Ng (MAC) by points 3-0; ​​​​​​​Ayad Albadr (IRQ) beat Yashar Yazdani (IRI) by points 2-1.

Male 57kg Round 1

Natthawat Suzikong (THA) beat Abdallah Ondash (LBN) by points 3-0; Almaz Sarsembekov (KAZ) beat Ahmed Al Jubainawi (IRQ) by points 2-1; Hamed Almatari (YEM) beat Nasser Al Rugheeb (KUW) by points 3-0; Zakaria El Jamari (UAE) beat Yu Xi Chen (TPE) by points 3-0.

Men 86kg Round 1

Ahmad Bahman (UAE) beat Mohammad Al Khatib (PAL) by points 2-1

​​​​​​​Men 63.5kg Round 1

Noureddin Samir (UAE) beat Polash Chakma (BAN) RSC Round 1.

Female 45kg quarter finals

Narges Mohammadpour (IRI) beat Yuen Wai Chan (HKG) by points.

Female 48kg quarter finals

Szi Ki Wong (HKG) beat Dimple Vaishnav (IND) RSC round 2; Thanawan Thongduang (THA) beat Nastaran Soori (IRI) by points; Shabnam Hussain Zada (AFG) beat Tzu Ching Lin (TPE) by points.

Female 57kg quarter finals

Nguyen Thi Nguyet (VIE) beat Anisha Shetty (IND) by points 2-1; Areeya Sahot (THA) beat Dana Al Mayyal (KUW) RSC Round 1; Sara Idriss (LBN) beat Ching Yee Tsang (HKG) by points 3-0.

RIDE%20ON
%3Cp%3EDirector%3A%20Larry%20Yang%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Jackie%20Chan%2C%20Liu%20Haocun%2C%20Kevin%20Guo%3C%2Fp%3E%0A%3Cp%3ERating%3A%202%2F5%3C%2Fp%3E%0A
The Matrix Resurrections

Director: Lana Wachowski

Stars:  Keanu Reeves, Carrie-Anne Moss, Jessica Henwick 

Rating:****

UAE currency: the story behind the money in your pockets
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

 

 

A%20QUIET%20PLACE
%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Lupita%20Nyong'o%2C%20Joseph%20Quinn%2C%20Djimon%20Hounsou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMichael%20Sarnoski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
BORDERLANDS

Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis

Director: Eli Roth

Rating: 0/5

Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

COMPANY%20PROFILE
%3Cp%3E%0D%3Cbr%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EClara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EPatrick%20Rogers%2C%20Lee%20McMahon%2C%20Arthur%20Guest%2C%20Ahmed%20Arif%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3ELegalTech%0D%3Cbr%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%244%20million%20of%20seed%20financing%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EWamda%20Capital%2C%20Shorooq%20Partners%2C%20Techstars%2C%20500%20Global%2C%20OTF%2C%20Venture%20Souq%2C%20Knuru%20Capital%2C%20Plug%20and%20Play%20and%20The%20LegalTech%20Fund%3C%2Fp%3E%0A
MATCH INFO

Scotland 59 (Tries: Hastings (2), G Horne (3), Turner, Seymour, Barclay, Kinghorn, McInally; Cons: Hastings 8)

Russia 0

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

The%20specs%3A%20Taycan%20Turbo%20GT
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3EDual%20synchronous%20electric%20motors%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E1%2C108hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C340Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%20(front%20axle)%3B%20two-speed%20transmission%20(rear%20axle)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E488-560km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh928%2C400%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EOrders%20open%3C%2Fp%3E%0A
Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

AIDA%20RETURNS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarol%20Mansour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EAida%20Abboud%2C%20Carol%20Mansour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5.%2F5%3C%2Fp%3E%0A

The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright

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

ACL Elite (West) - fixtures

Monday, Sept 30

Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)

Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)

TICKETS

Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.

MEDIEVIL%20(1998)
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SCE%20Studio%20Cambridge%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%2C%20PlayStation%204%20and%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A