The UAE's trailblazing first all-women Swat team is ready to put skills to the test against the world's best at a thrilling Dubai competition next week.
Dubai Police's formidable female task force — made up of jiu-jitsu champions, keen-eyed sharpshooters and officers chosen to protect A-list celebrities — will join more than 60 elite teams from around the world setting their sights on success at the UAE Swat Challenge 2023.
The UAE will be aiming to replicate the clean-sweep of podium places achieved by its representatives in last year's high-octane competition.
The fourth annual event will be staged at the Dubai Police training centre in Al Rowaiyah, from February 20 to 24, with 14 squads from the UAE taking part.
Organisers are calling on members of the public to turn out in force to cheer on the highly-trained competitors.
What is UAE Swat Challenge?
The challenge is organised by the Dubai Police and is held under the patronage of Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior.
It first started in 2019. Different teams from Dubai and Abu Dhabi as well as squads from Sharjah, Ras Al Khaimah, Fujairah and the Ministry of Interior usually take part.
The five-day event aims to promote co-operation and understanding between international Swat teams, highlighting the best practice.
There are five tests — tactical, assault, officer rescues, tower events and obstacle courses — designed to assess the tactical skills, mental focus and physical endurance of the participating teams.
And every year, before the main international challenge, teams in the Emirates compete against each other to prepare for the Swat Challenge.
“This is an opportunity to network with other law enforcement professionals from around the world,” said Maj Gen Abdullah Ali Al Ghaithi, Director of Dubai Police’s Protective Security and Emergency department.
“We can learn from each other, exchange ideas, develop new strategies and techniques that help in protecting the international community.
“During the 2022 version, 34 teams took part but this year 63 teams have registered so far.
The senior officer said he is hoping for high turnout for the week-long event.
“They can come root for the teams from their home countries. And if they love action, we promise them that,” he said.
A panel of 34 international judges will decide this year's winners.
“Our job is to make sure that range aspects are run safely and the rules are followed,” said jury head John Gnagey, a former Swat officer from the US.
He said two of the judges are active Swat officers.
“We have done this ourselves for many years, so errors or violations are very easy to pick up.
“When it comes to shooting, the rounds hitting the targets speak for themselves as far as obstacles course, you watch how they run or if there were any safety violations.”
The overall winner will receive $70,000, with the runners-up securing $30,000 and the third-placed team earning $20,000.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
The schedule
December 5 - 23: Shooting competition, Al Dhafra Shooting Club
December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq
December 11 - 20: Dates competition, from 4pm
December 12 - 20: Sour milk competition
December 13: Falcon beauty competition
December 14 and 20: Saluki races
December 15: Arabian horse races, from 4pm
December 16 - 19: Falconry competition
December 18: Camel milk competition, from 7.30 - 9.30 am
December 20 and 21: Sheep beauty competition, from 10am
December 22: The best herd of 30 camels
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McIlroy's struggles in 2016/17
European Tour: 6 events, 16 rounds, 5 cuts, 0 wins, 3 top-10s, 4 top-25s, 72,5567 points, ranked 16th
PGA Tour: 8 events, 26 rounds, 6 cuts, 0 wins, 4 top-10s, 5 top-25s, 526 points, ranked 71st
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
