Dubai Police's elite team of crime-fighting canines is helping to sniff out major drug operations, investigate fires and even tackle the spread of Covid-19.
The force's K9 Unit carried out more than 2,800 missions last year in its dogged pursuit of justice.
The team, ably supported by 63 professional trainers, is made up of 73 animals from six breeds – German shepherd, Dutch shepherd, Belgian Malinois, English springer spaniel, Labrador retriever and cocker spaniel.
The dogs assisted the force in conducting 1,321 security checks, 480 guard duty posts, 381 security patrols, 53 anti-drug operations, 20 raids, 11 fire detections, 542 Covid-19 screenings and another 879 special assignments at Expo 2020 Dubai during a busy 12 months.
A special breed of crime fighters
Maj Salah Khalifa Al Mazrouei, director of security at the K9 Unit, said each breed of dog was best suited to particular tasks.
"Missions and tasks are distributed among canines based on their specialities," he said.
"German and Dutch shepherds and Malinois dogs handle guarding duties, lead tracking and detection of all kinds as they are known for being more resilient.
"On the other hand, English springer, Labrador retriever and cocker spaniels specialise in recovering hidden narcotics and explosives, uncovering dead bodies, searching for missing persons and tracking possessions and flammable materials."
Smashing drug rings and investigating fires
Cpt Khalifa Al Suwaidi, head of the security missions section, said it was difficult to throw the dogs off the scent when they were closing in on drug gangs.
"Some canines are assigned for anti-narcotics missions to detect psychotropic substances such as opium, marijuana, hallucinations drugs, amphetamine, heroin and cocaine. During the mission, K9s sniff out hidden drugs even if buried," he said.
"We dispatched canines to determine if a fire breakout is to be considered an arson case by sniffing out gasoline, diesel or kerosene."
Supporting Covid-19 fight
Maj Al Mazrouei said the K9 Unit played a leading role in limiting the spread of Covid-19.
"K9 sniffer dogs have been stationed at airports across the country to help detect traces of the coronavirus from passenger sweat samples, with 92 per cent accuracy," he said.
"We have trained 38 canines, including German shepherds, Labradors, cocker spaniels and border collies, to recognise the scent of Covid-19 using samples of sweat from people with confirmed infections, collected by holding a swab in an armpit for a few minutes."
He said there was no direct contact between the canines and the passengers during this process.
Top dogs for the job
Maj Al Mazrouei said the force went to great lengths to secure the best canine candidates.
"A specialised committee has been formed to run tests to handle canine recruitments based on their instincts and their capabilities to undertake policing missions and handle the workload," he said.
"Canines join the Dubai Police team at 10 months or a year-and-a-half of age and continue to serve the force for seven more years.
"During their years of service, they undergo medical check-ups and performance tests to determine their capabilities to carry out police work.
"Suppose Dubai Police veterinarians or canines' trainers give reasons for necessary retirement. In that case, dogs are placed for adoption under certain conditions, and we get many applications from dog lovers among the public."
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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The bio
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Was a middle distance state athletics champion in school
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
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What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.