The killer whales that were spotted off the UAE coast last week have visited waters in the region before.
The pair of orcas, more commonly associated with colder waters, circled a dugong off the coast of Abu Dhabi on Tuesday before swimming north to Jebel Ali on Wednesday and continuing their journey to Umm Al Quwain, where scientists lost track of them.
Environmental experts told The National there had been an increase in sightings of killer whales off the Emirates' coastline in recent years due to an abundance of marine life in the waters.
People have also been more active in reporting sightings, which has helped researchers track pods of orcas in UAE waters, according to Dr Ada Natoli, assistant professor at Zayed University’s Natural and Health Sciences Department.
Dr Natoli, who is also the founder of the UAE Dolphin Project Initiative — which tracks the dolphin population along the UAE coastline — contacted Georgina Gemmell, the co-founder of the Northern Indian Ocean Killer Whale Alliance, about the recent sightings and discovered that they have previously been tracked in Middle East waters.
The two orcas — a male and a female, or sub-adult male — were identified from footage shared on social media and they have been reported in a previous study.
“The recent killer whales are not the same ones as previous sightings in the UAE. It is proof that multiple pods are visiting the UAE,” Dr Natoli said.
Ms Gemmell said wildlife organisation Plan 4 the Land recorded them three times in 2017 and 2018 in Iranian waters, which was subsequently published in a scientific paper.
“The female is known as NIO073. The resighting of these individuals is exciting news,” Ms Gemmell told The National.
Killer whales can be identified using the unique markings, tears and notches on their dorsal fin.
The UAE Dolphin Project, Zayed University and the Northern Indian Ocean Killer Whale Alliance are collaborating on a study to document the recent sightings and cross-reference to track travel habits.
“The [UAE Dolphin] project is a non-profit initiative dedicated to investigating the dolphin population along the coastline of the UAE,” Dr Natoli said.
“We aim to promote the conservation of these dolphin species and the local marine environment.”
Long-distance travellers
Killer whales, a highly social species, are found in almost all of the oceans and seas of the world.
They feed on a variety of fish, mammals and sea birds, and their highest densities are in the north-east Atlantic around the Norwegian coast, the North Pacific and the coast of Antarctica.
As to where the orcas came from before entering UAE waters and where they went to after last week's excursion, Dr Natoli said their ability to travel long distances makes them hard to track.
“Very little is still known about the movements of these whales,” she said.
“What we know so far, it would suggest that they can travel long distances within the Gulf and may even head out into the wider Indian Ocean.
“We predicted that the whales would have followed the coastline, likely up towards RAK, and then may have left the Gulf.”
The killer whales moved to Jebel Ali and were last seen by beachgoers at Kite Beach Centre in Umm Al Quwain, who shared a video of the killer whales off the coast of the emirate.
“It is rare to see the killer whales in UAE waters but there’s been an increase in sighting in recent years due to an increase of public awareness to report sightings,” Ms Gemmell said.
“The presence of orcas in UAE may be attributed to various factors, such as natural migration patterns or changes in prey availability.
“Tropical killer whales are thought to be opportunistic predators and so they might have ventured into the waters in search of prey.”
She said the UAE’s efforts to protect the variety of marine wildlife will help to attract rarer species.
“UAE waters are biodiverse, full of life and this is owing to protective measures carried out as well as implementing legislation for fishing and programmes to protect the marine wildlife,” Ms Gemmell said.
She encouraged people to report more sightings of whales and dolphins in the UAE's waters to help the experts in their studies.
“The recent sighting is a key piece of a puzzle giving insight into the movements, behaviour and potential diet of these mysterious killer whales,” Ms Gemmell said.
Sightings of whales and dolphins can be done via the UAE Dolphin Project Initiative website, Instagram, Facebook, WhatsApp or by email at sighting@uaedolphinproject.org.
“People need to be careful and avoid getting too close to the whales when observing them,” Ms Gemmell said.
“We encourage people to be respectful of these powerful animals, for the well-being of both humans and whales alike.
“It is important we give them the space they need to carry out their natural behaviours undisturbed.”
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You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”
However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.
This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”
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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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Dubai Hurricanes v Dubai Knights Eagles
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Runners-up – Dubai Exiles
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Runners-up – Jebel Ali Dragons
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Runners-up – Abu Dhabi Harlequins
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Runners-up – Al Ain Amblers
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