Hanging on the wall of a museum in Dubai is a simple notice in black and white.
Dated August 1966, and signed by the director of Dubai Municipality, Kamal Hamza, it states that at 5am on September 1, Dubai will switch to right-hand driving.
Roundabouts would now move counter-clockwise and drivers overtake on the left.
“All drivers are requested to co-operate with police and to follow all instructions and directions which are issued to them,” it states.
Fifty-five years on, the switch may seem mundane. Traffic, the road network and the amount of cars was nothing like the dizzying, relentless pace of Sheikh Zayed Road today.
But the decision spoke to just how fast Dubai was transforming and why 1966 was a pivotal year.
US oil company Continental had discovered oil in commercial quantities in Dubai that year.
British exploration companies had spent many frustrating years in the search and now an American company had seemingly delivered the goods.
“That summer was [one of the most] optimistic moments in Dubai history,” said Todd Reisz, architect and author of Showpiece City: How Architecture Made Dubai.
“It seemed the oil that had transformed other Gulf countries was now coming to Dubai.”
Sheikh Rashid, Ruler of Dubai, had already embarked on a huge modernisation of transport links the year before. An airport opened in 1960 and the emirate got its first asphalt road the same year. Major roundabouts such as Deira’s Clocktower and the Flame Roundabout – built to celebrate the arrival of oil – stitched these new networks together, making connections to areas once considered remote and only accessible by 4x4.
“Everything done before 1966 was defined by the hope oil would happen to Dubai,” said Mr Reisz.
Now, with the discovery of oil, schools and housing were planned for American families set to stream into the 70,000-strong city. Dubai already had the busiest roads of the Trucial States and American cars such as Chevrolets and AMC Ramblers became popular. More traffic was inevitable, so what better time to make the switch?
“With fast-build, single-family homes extending across the district of Jumeirah, the city’s future already looked more American, and therefore suitable for the greatest American pastime – cruising in big shiny American cars,” said Mr Reisz. “By then, US-made cars dominated Dubai imports, and that was one reason the switch to the right lane made sense.”
There was no record of protest from the British at Dubai’s change to an American system.
“There was no sense of any nationalist response from British authorities at the time,” said Mr Reisz. “They respected Sheikh Rashid.”
Sheikh Rashid had proposed the driving change to the Trucial States Council, a group of the seven rulers established by the British to encourage co-operation. The notice stated that the switch was to be introduced across the Trucial States on September 1 apart from Abu Dhabi, which was “expected to implement it soon”. The motorway between Dubai and Abu Dhabi was still several years away.
The change came into effect at 5am that Thursday. Until 2006, Thursday marked the first day of the weekend and presumably authorities hoped roads would be even quieter. There is little record of any problems apart from some initial confusion in more congested parts of Dubai, but drivers, just like today, had grown to expect sudden changes on the roads.
“There is little evidence that anything happened,” said Mr Reisz. “There were some reports of issues in Deira but it was a Thursday morning.”
Aside from Dubai’s new-found love of American cars, the switch was part of a global trend. Dozens of countries made the change during the 20th century. Studies have shown the reasons have much to do with geography. Papers from the Arabian Gulf Digital Archive show how Qatar changed in 1965, while Bahrain and Sweden would do the same in 1967. More recently, in 2009, the pacific island of Samoa changed to the left, but today, the majority of countries and protectorates around the world follow right-hand rules.
Fifty-five years on, a copy of the notice still hangs in the Dubai Municipality Museum on the shores of the Creek. It speaks to a moment and time in the emirate's history where the initial euphoria of an oil discovery gave way to a more pragmatic approach as to how Dubai was going to become the global city it is today.
“Quickly the story switched to one we are familiar with,” said Mr Reisz.
“Dubai used ingenuity to create a city not dependent on oil wealth.”
MATCH INFO
Inter Milan 2 (Vecino 65', Barella 83')
Verona 1 (Verre 19' pen)
Results
1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m
Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)
2pm Handicap (TB) 68,000 (D) 1,950m
Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer
2.30pm Maiden (TB) Dh60,000 (D) 1,600m
Winner Mazagran, Tadhg O’Shea, Satish Seemar
3pm Handicap (TB) Dh84,000 (D) 1,800m
Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer
3.30pm Handicap (TB) Dh76,000 (D) 1,400m
Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly
4pm Maiden (TB) Dh60,000 (D) 1,200m
Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer
4.30pm Handicap (TB) Dh68,000 (D) 1,200m
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
More from Neighbourhood Watch:
If you go
The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.
The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
EA Sports FC 25
Developer: EA Vancouver, EA Romania
Publisher: EA Sports
Consoles: Nintendo Switch, PlayStation 4&5, Xbox One and Xbox Series X/S
Rating: 3.5/5