The world will come together on Saturday to mark "World Arabic Language Day".
Arabic is one of the most widely spoken languages on the planet and is used daily by more than 400 million people.
This year’s theme - "Arabic Language, a bridge between civilisations" - is a call to reaffirm the important role of the language in connecting people through culture, science, literature and much more.
To celebrate the day, the UN's cultural body, Unesco, is organising a panel discussion on Friday where experts, academics and journalists will debate the historic role of the language.
Unesco has also organised an exhibition on "Arabic Language, a Bridge Between Civilisations" with the support of Saudi Arabia's Sultan Bin Abdulaziz Al Saud Foundation.
The exhibition - displayed on the fences of its headquarters in Paris - runs until December 20. It includes work by 18 artists from 13 countries, deploying techniques from classical calligraphy to contemporary graffiti styles as a way to convey messages of hope, peace, resilience and unity.
The UAE has been leading efforts to sustain the language over the past few years.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, established the "Arabic Language Charter" that seeks to establish the UAE as a global centre of excellence for the language. Sheikh Mohammed previously announced the establishment of the Advisory Council for the Arabic Language, along with a package of initiatives to strengthen the position of the language.
Earlier this year, Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah and President of the Arabic Language Academy in Sharjah, launched the first 17 volumes of the "Historical Dictionary of the Arabic Language".
World Arabic Language Day has been celebrated on December 18 every year since 2012.
The date coincides with the day, in 1973, that the General Assembly of the United Nations adopted Arabic as the sixth official language of the organisation.
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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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