Wildlife and natural habitats in Abu Dhabi are getting an extra layer of protection through a new Environment Agency policy.
Al Saadiyat Marine National Park and Mangrove Marine National Park are two of the areas covered in the Protected Areas Policy, issued on Tuesday by Sheikh Hamdan bin Zayed, the Ruler's Representative in Al Dhafra Region and chairman of the Environment Agency Abu Dhabi.
Houbara Protected Area in Al Dhafra and the coral reefs of Al Yasat Marina Protected Area are also included.
Projects and activities in or near the areas will require environmental impact studies and a licence from the agency under the new policy.
The aim is to protect the natural reserves that form the Sheikh Zayed Protected Areas Network and preserve the cultural and natural heritage of the emirate.
Marine reserves form 14 per cent of the total aquatic biome in the emirate, while terrestrial reserves make up 17 per cent of the land area.
Al Saadiyat features a thriving habitat that is home to the critically endangered hawksbill turtle, while the Mangrove Park is home to millions of mangrove trees that support a thriving ecosystem.
The new policy comes after President Sheikh Mohamed declared 2023 the UAE's Year of Sustainability.
“The issuance of the protected areas policy in Abu Dhabi is a first in the UAE, and aims to strengthen and expand the network of protected areas in the emirate to keep pace with the rapid urbanisation and development efforts, climate change and the increasing pressures and demand for natural resource and sustainable development,” said Dr Shaikha Salem Al Dhaheri, secretary general of the agency.
It will increase ecotourism opportunities and preserve the aesthetic value of Abu Dhabi's landmarks and terrestrial and marine landscapes, she said.
More than 15 government, semi-government and private agencies contributed to the policy.
It is in line with the UAE's sustainability goals and the protection of natural resources, as well as the preservation of biodiversity, habitats and vital species, Dr Al Dhaheri said.
Protected areas in Abu Dhabi offer investment opportunities that can contribute to the local economy and support the health and happiness of residents.
Habiba Al Marashi, chairwoman of Emirates Environmental Group, welcomed the new policy.
The “very strong step” demonstrates that the authorities recognise the importance of environmental issues as well as economic development, she said.
“The issuing of these kinds of laws sends a strong message to all the players on the ground as well as internationally that the UAE is serious about its sustainability strategy and it wants to play a very responsible role not only on the national level but on the global level as well,” she said.
Enforcement of the policy was key, with the issuing of the new law being the first step, she added.
“You have to have qualified people to monitor and ensure the implementation of these policies, as enforcement is very important. This is a continuous process,” she said.
The policy will help to protect and manage biodiversity and habitats, and enhance the emirate's ability to adapt to climate change, the agency said.
“The policy's scope includes all types of current and future nature reserves, in both terrestrial and marine ecosystems including all national parks, wetlands and biosphere reserves,” said Ahmed Al Hashemi, executive director of the agency's terrestrial and marine biodiversity sector.
It also applies to “areas located around the declared boundaries of natural reserves,” he added, as “any activities or projects in these specific areas may impact the environmental elements of natural reserves”.
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
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
How to turn your property into a holiday home
- Ensure decoration and styling – and portal photography – quality is high to achieve maximum rates.
- Research equivalent Airbnb homes in your location to ensure competitiveness.
- Post on all relevant platforms to reach the widest audience; whether you let personally or via an agency know your potential guest profile – aiming for the wrong demographic may leave your property empty.
- Factor in costs when working out if holiday letting is beneficial. The annual DCTM fee runs from Dh370 for a one-bedroom flat to Dh1,200. Tourism tax is Dh10-15 per bedroom, per night.
- Check your management company has a physical office, a valid DTCM licence and is licencing your property and paying tourism taxes. For transparency, regularly view your booking calendar.
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Uefa Nations League: How it works
The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.
The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.
Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.