A pair of killer whales have been seen making a splash off the coast of the UAE capital.
The sighting was made by a team from Environment Agency Abu Dhabi, who shared images of the vast marine creatures on social media.
Killer whales, also known as orcas, are among the most well-travelled of marine life, adapting to both cooler climes and the warmer waters of the Middle East, and are found in all oceans of the world.
Despite their mobile nature, sightings of the mammals in the Emirates remain rare.
A pod of eight of the mammals was seen near Moon Island, about 70km off the coast of Dubai in 2019. It was said to be the first sighting for 11 years.
Orcas are renowned for their distinctive appearance, but despite their more common name, they are not whales but the largest members of the dolphin family.
The biggest killer whale recorded weighed 10 tonnes and was almost 10 metres long.
They feed on a variety of fish, mammals and sea birds, and their highest concentration occurs in the north-east Atlantic around the Norwegian coast, as well as the North Pacific and the coast of Antarctica.
The environment agency hailed the sighting as testament to the “health and quality of the emirate's waters” and its flourishing marine biodiversity
“This comes as a result of the policies, procedures and administrative measures taken by the Agency to protect marine life,” the environment agency said.
Abu Dhabi is stepping up efforts to protect marine life.
In August, the agency announced plans to build the Middle East’s most advanced research ship to study previously unchartered waters at least 10 metres deep in the Arabian Gulf.
Carrying up to 30 personnel, the 50-metre vessel has an array of cutting-edge equipment such as five laboratories to process samples onboard, a remotely occupied vehicle and facilities to allow for crew members to carry out scuba diving missions.
The ship will enable the agency to complete comprehensive marine surveys including of the deepwater marine ecological baseline; fisheries resources assessment; deepwater habitat of coral and seagrass; marine water and sediment quality; and megafauna of the likes of cetaceans such as dolphins, dugong and turtles.
Sheikh Hamdan bin Zayed, chairman of Environment Agency Abu Dhabi, said the investment was vital to the agency’s drive to protect marine biodiversity across the country.
“After the resounding success we have achieved with the dramatic improvement of fish stock numbers in Abu Dhabi waters, due to new policies and legislation, we are proud to be continuing our research on fisheries and all marine biodiversity to maintain the momentum of the significant work we have done so far,” he said.
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Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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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
World Test Championship table
1 India 71 per cent
2 New Zealand 70 per cent
3 Australia 69.2 per cent
4 England 64.1 per cent
5 Pakistan 43.3 per cent
6 West Indies 33.3 per cent
7 South Africa 30 per cent
8 Sri Lanka 16.7 per cent
9 Bangladesh 0
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Omar Yabroudi's factfile
Born: October 20, 1989, Sharjah
Education: Bachelor of Science and Football, Liverpool John Moores University
2010: Accrington Stanley FC, internship
2010-2012: Crystal Palace, performance analyst with U-18 academy
2012-2015: Barnet FC, first-team performance analyst/head of recruitment
2015-2017: Nottingham Forest, head of recruitment
2018-present: Crystal Palace, player recruitment manager
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
