President Sheikh Mohamed listens to a presentation by Sarah Al Amiri, UAE Minister of State for Public Education and Advanced Technology, at the launch of the National Genome Strategy. Hamad Al Kaabi / UAE Presidential Court
President Sheikh Mohamed listens to a presentation by Sarah Al Amiri, UAE Minister of State for Public Education and Advanced Technology, at the launch of the National Genome Strategy. Hamad Al Kaabi / UAE Presidential Court
President Sheikh Mohamed listens to a presentation by Sarah Al Amiri, UAE Minister of State for Public Education and Advanced Technology, at the launch of the National Genome Strategy. Hamad Al Kaabi / UAE Presidential Court
President Sheikh Mohamed listens to a presentation by Sarah Al Amiri, UAE Minister of State for Public Education and Advanced Technology, at the launch of the National Genome Strategy. Hamad Al Kaabi

UAE President launches National Genome Strategy to prioritise Emirati health care


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  • Arabic

The UAE's leaders have launched a national strategy to map the DNA of every Emirati as the country looks to provide personalised medical care for every citizen.

President Sheikh Mohamed and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, were present as the National Genome Strategy was unveiled.

More than 400,000 citizens have already submitted blood samples and DNA cheek swabs, giving scientists an insight into the health of the nation.

The aim is to collect one million samples.

The results would bring scientists a step closer to offering personalised treatment.

Genome sequencing can help in the diagnosis of conditions caused by changes in the DNA.

  • President Sheikh Mohamed and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, speak with Sarah Al Amiri, Minister of State for Public Education and Future Technology, at the launch of the National Genome Strategy at Qasr Al Watan. All pictures: Presidential Court
    President Sheikh Mohamed and Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, speak with Sarah Al Amiri, Minister of State for Public Education and Future Technology, at the launch of the National Genome Strategy at Qasr Al Watan. All pictures: Presidential Court
  • Sheikh Mohamed listens to a presentation by Ms Al Amiri
    Sheikh Mohamed listens to a presentation by Ms Al Amiri
  • Sheikh Mohamed and Sheikh Mohammed with Ms Al Amiri
    Sheikh Mohamed and Sheikh Mohammed with Ms Al Amiri
  • Sheikh Mohamed speaks with Sheikh Mohammed
    Sheikh Mohamed speaks with Sheikh Mohammed
  • Sheikh Mohammed, Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, and Sheikh Khaled bin Mohamed, Member of Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office
    Sheikh Mohammed, Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, and Sheikh Khaled bin Mohamed, Member of Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office
  • Sheikh Khaled at the iftar reception in Abu Dhabi
    Sheikh Khaled at the iftar reception in Abu Dhabi
  • Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, and Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior
    Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, and Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior
  • Sheikh Mohamed, Sheikh Mohammed and Ms Al Amiri look at a presentation
    Sheikh Mohamed, Sheikh Mohammed and Ms Al Amiri look at a presentation
  • Sheikh Abdullah, Sheikh Saif and Sheikh Hamdan
    Sheikh Abdullah, Sheikh Saif and Sheikh Hamdan
  • Sheikh Mohamed with Sheikh Mohammed, Abdulrahman Al Owais, Minister of Health and Prevention, and Minister of State for FNC Affairs, Omar Al Olama, Minister of State for Digital Economy, AI and Remote Working System, Ms Al Amiri and other dignitaries
    Sheikh Mohamed with Sheikh Mohammed, Abdulrahman Al Owais, Minister of Health and Prevention, and Minister of State for FNC Affairs, Omar Al Olama, Minister of State for Digital Economy, AI and Remote Working System, Ms Al Amiri and other dignitaries
  • Sheikh Mohamed speaks with Sheikh Mohammed and Sheikh Hamdan
    Sheikh Mohamed speaks with Sheikh Mohammed and Sheikh Hamdan
  • Sheikh Mohamed, Sheikh Mohammed and Ms Al Amiri
    Sheikh Mohamed, Sheikh Mohammed and Ms Al Amiri
  • Sheikh Mohamed, Sheikh Mohammed and Ms Al Amiri
    Sheikh Mohamed, Sheikh Mohammed and Ms Al Amiri
  • Sheikh Mohammed with Sheikh Saif, Sheikh Hamdan and Sheikh Khaled
    Sheikh Mohammed with Sheikh Saif, Sheikh Hamdan and Sheikh Khaled
  • Sheikh Mohamed speaks with Sheikh Hamdan
    Sheikh Mohamed speaks with Sheikh Hamdan
  • Sheikh Mohamed, Sheikh Mohammed, Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of the Presidential Court, Sheikh Maktoum bin Mohamed, Deputy Prime Minister and Minister of Finance, Sheikh Khaled, Ms Al Amiri, Mr Al Olama, Mr Al Owais and other dignitaries
    Sheikh Mohamed, Sheikh Mohammed, Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of the Presidential Court, Sheikh Maktoum bin Mohamed, Deputy Prime Minister and Minister of Finance, Sheikh Khaled, Ms Al Amiri, Mr Al Olama, Mr Al Owais and other dignitaries

The strategy is based on five key pillars:

  • Having a framework of legislation and governance
  • Creating a harmonised and secure data infrastructure
  • Developing top-tier genomic research and innovation capabilities
  • Focusing on genomic applications that align with public health priorities
  • Building strategic partnerships that accelerate the delivery of best-in-class programmes

“Science and knowledge have always been key drivers of the UAE’s development. Our priority is to ensure the best health care and quality of life for our people,” said Sheikh Mohamed at the launch.

Work will be carried out over the next 10 years.

“The National Genome Strategy highlights the country’s position as a hub for advanced healthcare research, innovation and future technology use,” Sheikh Mohammed said.

Sarah Al Amiri, Secretary General of the Emirates Genome Council, said the programme is considered one of the most comprehensive genomic initiatives in the world and will improve preventive and personalised health care with research and medical institutions across the UAE.

“Understanding the genetic make-up of our citizens will help medical teams deliver personalised healthcare services to each one. [The] information will help us develop solutions to limit the spread of genetic and chronic diseases, such as diabetes, blood pressure conditions, and cancer,” Ms Al Amiri, who is also Minister of State for Public Education and Future Technology, said.

“Our database today contains whole genome sequencing data from around 400,000 citizens. Our target is to collect one million samples nationwide and we look forward to the participation of all Emiratis.

“The study will help to specify the genetic health risks for each citizen and allow for preliminary prevention and personalised precision treatments.

“Work is under way on a number of clinical programmes that use the available genome data, including the first personalised precision medicine programme for oncology in the region initially targeting breast cancer, the advanced pre-marital genetic screening programme, pharmacogenomics programmes and many more to be piloted in the near future.”

It will also support doctors in taking proactive steps to reduce the prevalence of certain diseases, enable early intervention and help to identify the most effective treatments.

What is population genomics?

Population genomics refers to a new concept in terms of an individual's or a population's ancestry.

In humans, population genomics typically refers to applying technology to understand how genes contribute to health and well-being.

Using biotechnology and artificial intelligence, researchers can characterise things like genetic variation and understand how they relate to different diseases.

The more samples a laboratory can get, the more data it has to work with, which in turn allows researchers to map out a clearer picture of how the Emirati genome operates.

Inside the G42 lab taking samples for the Emirati Genome Project — in pictures

  • Emiratis in the UAE have been urged to voluntarily give an anonymous blood sample to help expand the data collection for the Emirati Genome Project. All photos by Khushnum Bhandari / The National
    Emiratis in the UAE have been urged to voluntarily give an anonymous blood sample to help expand the data collection for the Emirati Genome Project. All photos by Khushnum Bhandari / The National
  • The programme, which officially launched two years ago, has so far collected blood samples and buccal swabs from tens of thousands of people.
    The programme, which officially launched two years ago, has so far collected blood samples and buccal swabs from tens of thousands of people.
  • Dr Walid Zaher is the chief research officer for G42 Healthcare and one of the lead researchers for the Emirati Genome Programme
    Dr Walid Zaher is the chief research officer for G42 Healthcare and one of the lead researchers for the Emirati Genome Programme
  • Using the data, experts say they can predict, and in some cases prevent, diseases before they happen
    Using the data, experts say they can predict, and in some cases prevent, diseases before they happen
  • Researchers for the Emirati Genome Programme analyse sample data in the Omics laboratory
    Researchers for the Emirati Genome Programme analyse sample data in the Omics laboratory
  • Researchers said the end goal is to collect samples from 100 per cent of the population
    Researchers said the end goal is to collect samples from 100 per cent of the population
  • The risk of inheriting a gene mutation increases sharply when closely related individuals marry
    The risk of inheriting a gene mutation increases sharply when closely related individuals marry
  • Teams working as part of the programme have already created the first reference genome from more than 1,000 volunteers
    Teams working as part of the programme have already created the first reference genome from more than 1,000 volunteers
  • The Omics Centre of Excellence run by G42 Healthcare in Masdar City, Abu Dhabi
    The Omics Centre of Excellence run by G42 Healthcare in Masdar City, Abu Dhabi
  • Using biotechnology and Artificial Intelligence, researchers can characterise things like genetic variation and understand how they relate to different diseases
    Using biotechnology and Artificial Intelligence, researchers can characterise things like genetic variation and understand how they relate to different diseases
  • Volunteers can now submit DNA samples at a number of centres across Abu Dhabi including NMC Royal Hospital in Khalifa City, Bareen International Hospital, and NMC Specialty Hospital, Al Ain
    Volunteers can now submit DNA samples at a number of centres across Abu Dhabi including NMC Royal Hospital in Khalifa City, Bareen International Hospital, and NMC Specialty Hospital, Al Ain
'Top Gun: Maverick'

Rating: 4/5

 

Directed by: Joseph Kosinski

 

Starring: Tom Cruise, Val Kilmer, Jennifer Connelly, Jon Hamm, Miles Teller, Glen Powell, Ed Harris

 
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
The details

Colette

Director: Wash Westmoreland

Starring: Keira Knightley, Dominic West

Our take: 3/5

FIGHT%20CARD
%3Cp%3EAnthony%20Joshua%20v%20Otto%20Wallin%2C%2012%20rounds%2C%20heavyweight%3C%2Fp%3E%0A%3Cp%3EDeontay%20Wilder%20v%20Joseph%20Parker%2C%2012%20rounds%2C%20heavyweight%3C%2Fp%3E%0A%3Cp%3EDmitry%20Bivol%20v%20Lyndon%20Arthur%2C%2012%20rounds%2C%20light%20heavyweight%3C%2Fp%3E%0A%3Cp%3EDaniel%20Dubois%20v%20Jarrell%20Miller%2C%2012%20rounds%2C%20heavyweight%3C%2Fp%3E%0A%3Cp%3EFilip%20Hrgovic%20v%20Mark%20de%20Mori%2C%2012%20rounds%2C%20heavyweight%C2%A0%3C%2Fp%3E%0A%3Cp%3EArslanbek%20Makhmudov%20v%20Agit%20Kabayel%2C%2012%20rounds%2C%20heavyweight%C2%A0%3C%2Fp%3E%0A%3Cp%3EFrank%20Sanchez%20v%20Junior%20Fa%2C%2012%20rounds%2C%20heavyweight%C2%A0%3C%2Fp%3E%0A%3Cp%3EJai%20Opetaia%20v%20Ellis%20Zorro%2C%2012%20rounds%2C%20cruiserweight%3C%2Fp%3E%0A
Mental%20health%20support%20in%20the%20UAE
%3Cp%3E%E2%97%8F%20Estijaba%20helpline%3A%208001717%3Cbr%3E%E2%97%8F%20UAE%20Ministry%20of%20Health%20and%20Prevention%20hotline%3A%20045192519%3Cbr%3E%E2%97%8F%20UAE%20Mental%20health%20support%20line%3A%20800%204673%20(Hope)%3Cbr%3EMore%20information%20at%20hope.hw.gov.ae%3C%2Fp%3E%0A

 

 

The specs

Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

RESULTS

6pm: Mazrat Al Ruwayah – Group 2 (PA) $40,000 (Dirt) 1,600m
Winner: AF Alajaj, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

6.35pm: Race of Future – Handicap (TB) $80,000 (Turf) 2,410m
Winner: Global Storm, William Buick, Charlie Appleby

7.10pm: UAE 2000 Guineas – Group 3 (TB) $150,000 (D) 1,600m
Winner: Azure Coast, Antonio Fresu, Pavel Vashchenko

7.45pm: Business Bay Challenge – Listed (TB) $100,000 (T) 1,400m
Winner: Storm Damage, Patrick Cosgrave, Saeed bin Suroor

20.20pm: Curlin Stakes – Listed (TB) $100,000 (D) 2,000m
Winner: Appreciated, Fernando Jara, Doug O’Neill

8.55pm: Singspiel Stakes – Group 2 (TB) $180,000 (T) 1,800m
Winner: Lord Glitters, Daniel Tudhope, David O'Meara

9.30pm: Al Shindagha Sprint – Group 3 (TB) $150,000 (D) 1,200m
Winner: Meraas, Antonio Fresu, Musabah Al Muhairi

Results

5pm: Al Maha Stables – Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Reem Baynounah, Fernando Jara (jockey), Mohamed Daggash (trainer)

5.30pm: Wathba Stallions Cup – Maiden (PA) Dh70,000 (T) 1,600m; Winner: AF Afham, Tadhg O’Shea, Ernst Oertel

6pm: Emirates Fillies Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Ghallieah, Sebastien Martino, Jean-Claude Pecout

6.30pm: Emirates Colts Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Yas Xmnsor, Saif Al Balushi, Khalifa Al Neyadi

7pm: The President’s Cup – Group 1 (PA) Dh2,500,000 (T) 2,200m; Winner: Somoud, Adrie de Vries, Jean de Roualle

7.30pm: The President’s Cup – Listed (TB) Dh380,000 (T) 1,400m; Winner: Haqeeqy, Dane O’Neill, John Hyde.

Results

2.30pm: Park Avenue – Conditions (PA) Dh80,000 (Dirt) 2,000m; Winner: Rb Seqondtonone, Abdul Aziz Al Balushi (jockey), Helal Al Alawi (trainer)

3.05pm: Al Furjan – Maiden (TB) Dh82,500 (Turf) 1,200m; Winner: Bosphorus, Dane O’Neill, Bhupat Seemar

3.40pm: Mina – Rated Condition (TB) Dh105,000 (D) 1,600m; Winner: Royal Mews, Tadhg O’Shea, Bhupat Seemar

4.15pm: Aliyah – Handicap (TB) Dh87,500 (T) 1,900m; Winner: Ursa Minor, Ray Dawson, Ahmad bin Harmash

4.50pm: Riviera Beach – Rated Conditions (TB) Dh95,000 (D) 2,200m; Winner: Woodditton, Saif Al Balushi, Ahmad bin Harmash

5.25pm: Riviera – Handicap (TB) Dh2,000 (T) 2,000m; Winner: Al Madhar, Antonio Fresu, Musabah Al Muhairi

6pm: Creek Views – Handicap (TB) Dh95,000 (T) 1,400m; Winner: Al Salt, Dane O’Neill, Erwan Charpy

Results

2-15pm: Commercial Bank Of Dubai – Conditions (TB) Dh100,000 (Dirt) 1,400m; Winner: Al Habash, Patrick Cosgrave (jockey), Bhupat Seemar (trainer)

2.45pm: Al Shafar Investment – Handicap (TB) Dh80,000 (D) 1,200m; Winner: Day Approach, Ray Dawson, Ahmad bin Harmash

3.15pm: Dubai Real estate Centre – Handicap (TB) Dh80,000 (D) 1,600m; Winner: Celtic Prince, Richard Mullen, Rashed Bouresly

3.45pm: Jebel Ali Sprint by ARM Holding – Listed (TB) Dh500,000 (D) 1,000m; Winner: Khuzaam, Pat Dobbs, Doug Watson

4.15pm: Shadwell – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Tenbury Wells, Royston Ffrench, Salem bin Ghadayer

4.45pm: Jebel Ali Stakes by ARM Holding – Listed (TB) Dh500,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

5.15pm: Jebel Ali Racecourse – Handicap (TB) Dh76,000 (D) 1,950m; Winner: Rougher, Pat Dobbs, Doug Watson

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

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

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
The%20specs
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Afcon 2019

SEMI-FINALS

Senegal v Tunisia, 8pm

Algeria v Nigeria, 11pm

Matches are live on BeIN Sports

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Updated: March 31, 2023, 5:29 AM