A Closer Look: What's in store for re-awoken Palm Jebel Ali megaproject?

A Closer Look sees The National take an in-depth look at one of the main stories of the week.

The Palm Jebel Ali has been part of the Dubai landscape for more than 20 years.

Visible to the naked eye from space, construction began in 2002 as part of a hugely ambitious series of artificial offshore islands that included Palm Jumeirah, The World and the Palm Deira.

But financial crises and the Covid pandemic saw progress slow to a grinding halt.

Plans for the site have since been reimagined.

Planned to house a quarter of a million people, the Palm Jebel Ali will also host hotels, resorts, and much more.

Host Sarah Forster speaks to The National's Nick Webster to find out what is in store for one of the emirate's most iconic landmarks.

Palm Jebel Ali set to take its place in the sun, 21 years on

Palm Jebel Ali project proves that Dubai isn't resting on its laurels

New public beaches in Palm Jebel Ali and Palm Jumeirah unveiled: in pictures

Dubai has unveiled plans to develop 54km of beaches around Palm Jebel Ali and Palm Jumeirah and a new 8km beach at Jebel Ali. Photos: @DXBMediaOffice / twitter
The plans include the development of enclosed beach areas
There will be cafes and dining areas
Walkways are included in the project
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, and Sheikh Hamdan, Dubai's Crown Prince, viewed the overall plans on Thursday
The new beach developments will include new attractions and recreational facilities.
The new beach facilities will increase demand for waterfront properties and resorts as well as attract more tourism.
The Jebel Ali beach, developed in collaboration with Nakheel, will include aqua sports facilities, cycling and pedestrian tracks, rest and recreation amenities and a turtle enclosure.
There will be new pedestrian and cycling tracks, along with the planting of mangrove trees.

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

Brief scores:

Barcelona 3

Pique 38', Messi 51 (pen), Suarez 82'

Rayo Vallecano 1

De Tomas Gomez 24'

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UAE currency: the story behind the money in your pockets

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Predictions

Predicted winners for final round of games before play-offs:

Friday: Delhi v Chennai - Chennai
Saturday: Rajasthan v Bangalore - Bangalore
Saturday: Hyderabad v Kolkata - Hyderabad
Sunday: Delhi v Mumbai - Mumbai
Sunday - Chennai v Punjab - Chennai

Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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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

Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

MATCH INFO

Azerbaijan 0

Wales 2 (Moore 10', Wilson 34')

COMPANY%20PROFILE

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SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)