Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, has announced the return of a major winter tourism push aimed at driving up visitor numbers for all seven emirates.
The 'world's coolest winter' campaign sets out to cement the country's growing status as a leading tourism destination both at home and abroad.
Sheikh Mohammed said departments across the Emirates would work as one to celebrate the best the country has to offer.
"Local and federal tourism departments are working as one team to establish the UAE as a major tourist destination," said Sheikh Mohammed on twitter.
Sheikh Mohammed said the goal of the scheme was to encourage visitors to explore all corners of "our beautiful nation".
Primarily, it would be aimed at bolstering the domestic tourism industry.
He shared a video highlighting the rich array of attractions in the country to his millions of followers on the social media platform.
"The most beautiful winter in the world campaign has an internal goal in the first degree, and global in the second.
"Our families get together in our beautiful nation. Families from Abu Dhabi and Dubai enjoy the beauty of Ras Al Khaimah and Fujairah. Families from the rest of the UAE come to Dubai and Abu Dhabi and experience the best of times in their touristic facilities. We want everyone to enjoy themselves in the UAE."
The new campaign, led by the Ministry of Economy in partnership with various authorities, will run from today until the end of January, 2022.
The UAE Government Media Office described it as the largest domestic tourism strategy undertaken by the country.
The initiative aims to build on the success of the first 'World's coolest winter' campaign introduced in December last year.
The 45-day drive was part of a wider strategy to promote the UAE as one destination.
The plan aimed to double by 2030 the annual Dh41.2 billion ($11.2bn) spent on domestic tourism and encourage staycations.
Earlier this week, Dubai launched its own promotional campaign in line with an ambitious vision to become the "world's best city to live and visit".
The initiative, called Dubai Destinations, will bring together government departments and the growing creative community to share the best of the emirate with the world.
The strategy will complement Dubai's efforts to enhance its profile as a leading global destination, focusing on a wide variety of leisure, dining, cultural and sporting experiences.
Dubai Media Council will develop a Dubai Destinations calendar with an initial focus on outdoor activities.
The campaign will also feature guides designed to help people explore Dubai’s top-rated experiences, campsites, outdoor activities and home-grown restaurants.
The beauty of the UAE - in pictures:
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