UAE's seasonal ban on shark fishing begins

A four-month ban on shark fishing in the UAE's waters begins on Tuesday, the Ministry of Climate Change and Environment announced.

The annual prohibition from March to the end of June runs during the spawning season and allows stocks to recover.

It also permanently bans pleasure vessels from fishing sharks throughout the year.

“Our fishing regulations align with the UAE’s strategic goal of preserving its natural resources and sustaining and enhancing its marine wealth,” said Nasir Mohammed Sultan, acting assistant under-secretary for the biodiversity and marine life sector at the ministry.

Authorities in the UAE have also permanently banned the import and re-export of shark fins in any form, excluding fins that are imported for scientific purposes subject to approval from the ministry.

The ministry has joined forces with federal and local authorities, environmental organisations and fishing societies to educate the community about the importance of fishing and trade bans to protect and develop fisheries.

A four-year action plan to save dozens of shark and ray species from the brink of extinction was unveiled by the ministry in 2018.

The National Plan of Action for the Conservation and Management of Sharks 2018 to 2021 gives concrete steps to develop public awareness and strictly enforce legislation to protect sharks, skates, rays and chimaeras.

Lemon shark. Typically found in tropical and coastal waters, Sicklefin lemon sharks can grow up to 3.5m. They are ranked as vulnerable by the IUCN. Valerie Macon / AFP
Giant Guitarfish. A critically endangered species, the guitarfish is at great threat from pollution, fishing and habitat destruction. Fishing them is banned all year round in the UAE. Andrey Nekrasov / Zuma Wire
Small tooth sawfish. This large species takes its name from its long, narrow snout, which is lined with sharp teeth – resembling a saw. Sawfish fishing is banned throughout the year in the UAE as it is listed as critically endangered by the IUCN. Torsten Blackwood / AFP
Whitetip reef sharks typically do not grow longer than 1 metre. They are one of the most common sharks in the Arabian Gulf but are still listed as vulnerable by the IUCN. Alamy
The blacktip reef shark can grow up to 2 metres and are identified by their black tipped fins, They prefer shallow waters and are listed as near threatened by the IUCN. Getty
The great hammerhead can grow up to 6 metres and can swim up to 40kph. They are listed as endangered by the IUCN. Norbert Wu / Science Faction / Corbis
Whale sharks are known as the gentle giants of the sea because they are the biggest species of sny fish. The filter feeders grow up to 12m long and are listed as endangered by the IUCN. Environment Agency Abu Dhabi

Gulf Under 19s final

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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

If you go

The flights

Emirates flies from Dubai to Seattle from Dh5,555 return, including taxes. Portland is a 260 km drive from Seattle and Emirates offers codeshare flights to Portland with its partner Alaska Airlines.

The car

Hertz (www.hertz.ae) offers compact car rental from about $300 per week, including taxes. Emirates Skywards members can earn points on their car hire through Hertz.

Parks and accommodation

For information on Crater Lake National Park, visit www.nps.gov/crla/index.htm . Because of the altitude, large parts of the park are closed in winter due to snow. While the park’s summer season is May 22-October 31, typically, the full loop of the Rim Drive is only possible from late July until the end of October. Entry costs $25 per car for a day. For accommodation, see www.travelcraterlake.com. For information on Umpqua Hot Springs, see www.fs.usda.gov and https://soakoregon.com/umpqua-hot-springs/. For Bend, see https://www.visitbend.com/.

Pox that threatens the Middle East's native species

Camelpox

Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.

Falconpox

Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.

Houbarapox

Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.