A Dutch traveller hoping to travel to Dubai from Amsterdam by using public ground transport alone was forced to change his plans after hitting problems at the Iranian border.
Wiebe Wakker, 35, made it as far as Erbil in northern Iraq before giving up on his attempt to travel to the UAE by rail, bus, and car to highlight sustainability issues.
Iran’s borders have been closed to all but cargo transport since December 25 but had been due to reopen on January 9.
When that did not happen, Mr Wakker was forced to rethink his plans and took a flight from Erbil to Amman instead.
From there, he will continue his journey overland to make it in time to speak at the World Future Energy Summit as part of Abu Dhabi Sustainability Week on January 18.
“I started the day with a visit to the hospital to take a PCR test for Jordan,” Mr Wakker said in his social media blog on January 9.
“Although it was my plan B, I hadn’t done any research about the countries on this (new) route.
“I’ve been having a good time discovering Erbil’s culture and the city itself.
“My trip is so amazing. I unexpectedly end up in the most beautiful and interesting places.
“A lot of people came to ask me where I'm from and what I'm doing."
It was the second enforced change of plan, after his proposed talk at the Netherlands pavilion at Expo 2020 Dubai had also been cancelled owing to Covid-19.
The self-styled sustainable adventurer, who travelled more than 100,000 kilometres to Sydney from Amsterdam by electric vehicle in 2016, realised his plans would change when he arrived in Dogubeyazit, eastern Turkey.
He was due to enter Iran and head for Tabriz before taking the train to Tehran, and then across the country to Bandar Abbas before catching a ferry to Dubai.
Making it within just 34km of the Iranian border during a global pandemic when many countries were imposing new travel restrictions was a feat in itself.
His route will now take him through Jordan and Saudi Arabia before arriving to the UAE.
“I was a bit nervous going into Kurdish Iraq because of the stories you hear, but quickly felt calm and free,” Mr Wakker said.
“I wanted to keep travelling to the UAE by land, but I was unable to go through Syria or Iraq.
“The only way to continue was to fly over it, so I chose the shortest air route.”
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
MATCH INFO
Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm
