Two UAE universities have been named among the top 300 in the world in a new higher education league table.
Khalifa University in Abu Dhabi and United Arab Emirates University (UAEU) in Al Ain were listed in the top 300 in the 2024 University Rankings by education analysts Quacquarelli Symonds.
The Abu Dhabi university was named in 230th place with an overall score of 41.6 while UAEU placed 290th with a total score of 35.9.
“Our place as the top institution in the UAE in the QS World University Rankings 2024 demonstrates our consistent contribution to the objectives of the UAE in the education sector and other strategic economic areas,” said a representative for Khalifa University.
We are proud to receive this recognition as we continue to deliver world-class education in line with international standards and best practices
Professor Ghassan Aouad,
chancellor of ADU
“We believe our sincere commitment to the creation of intellectual capital will keep us ahead of others as a key contributor to knowledge economy in the UAE and the region.”
Both Khalifa University and UAEU were also named among the top 300 in last year's rankings, coming in 181st and 296th respectively.
The overall rankings were topped by Massachusetts Institute of Technology in the US, with a score of 100.
The University of Oxford and the University of Cambridge in the UK, as well as Harvard University and Stanford University in the US, made up the top 5.
The league table was based on the performance of universities across a number of areas including academic and employer reputations as well as newly-introduced metrics such as sustainability and employment outcomes.
The rankings measured 1,500 universities across 104 different locations.
There were four other UAE-based universities in the top 600.
American University Sharjah was named the 364th best in the world, with a score of 30.3.
In 465th place was the University of Sharjah, which scored 24.7.
Ajman University had a score of 21.3 which put it in joint 551st place along with Canadian University Dubai, which had a matching score.
Abu Dhabi University was placed in 580th place with a score of 20.4.
“This acknowledgement is a testament to ADU’s ongoing efforts in enhancing its offering for students, researchers, and faculty members,” said Professor Ghassan Aouad, chancellor of ADU.
“We are proud to receive this recognition as we continue to deliver world-class education in line with international standards and best practices.
“At ADU, we are committed to providing a cutting-edge and internationally accredited academic programs to students while equipping them with the required skills and resources in order to excel in their future careers.”
UAE university guide – in pictures
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
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