• A section of the E11, built by Khansaheb, is opened in Ras Al Khaimah in the late 1970s to early 1980s. Photo: Alittihad
    A section of the E11, built by Khansaheb, is opened in Ras Al Khaimah in the late 1970s to early 1980s. Photo: Alittihad
  • At the opening of the motorway, the flags of Abu Dhabi, Sharjah and Ras Al Khaimah are raised. Photo: Alittihad
    At the opening of the motorway, the flags of Abu Dhabi, Sharjah and Ras Al Khaimah are raised. Photo: Alittihad
  • A sign reading Sheikh Zayed Road on the newly opened section of the E1 in Ras Al Khaimah in the late 1970s. Photo: Alittihad
    A sign reading Sheikh Zayed Road on the newly opened section of the E1 in Ras Al Khaimah in the late 1970s. Photo: Alittihad
  • Sheikh Zayed Road. Dubai World Trade Centre (R) was built alongside the E11 in 1979. Antonie Robertson / The National
    Sheikh Zayed Road. Dubai World Trade Centre (R) was built alongside the E11 in 1979. Antonie Robertson / The National
  • The E11 in Ras Al Khaimah in 2008. The motorway passes through every emirate but Fujairah. Lauren Lancaster / The National
    The E11 in Ras Al Khaimah in 2008. The motorway passes through every emirate but Fujairah. Lauren Lancaster / The National
  • Sheikh Zayed Road, connecting Abu Dhabi and Dubai. Work began on the motorway in 1968, though construction would not begin for another two years and would be completed a decade later. Antonie Robertson / The National
    Sheikh Zayed Road, connecting Abu Dhabi and Dubai. Work began on the motorway in 1968, though construction would not begin for another two years and would be completed a decade later. Antonie Robertson / The National
  • Evening traffic on the E11 on a night in December 2013 in Abu Dhabi, near Al Raha Beach. Silvia Razgova / The National
    Evening traffic on the E11 on a night in December 2013 in Abu Dhabi, near Al Raha Beach. Silvia Razgova / The National
  • The E11 as it approaches the border between Ras Al Khaimah and Oman, pictured in October 2008. Lauren Lancaster / The National
    The E11 as it approaches the border between Ras Al Khaimah and Oman, pictured in October 2008. Lauren Lancaster / The National
  • The E11 in May 2008. The motorway travels from the tip of Ras Al Khaimah to the border with Saudi Arabia in the south-west. Lauren Lancaster / The National
    The E11 in May 2008. The motorway travels from the tip of Ras Al Khaimah to the border with Saudi Arabia in the south-west. Lauren Lancaster / The National
  • A supermarket on the E11 in Ras Al Khaimah, towards the border with Oman, in October 2008. Lauren Lancaster / The National
    A supermarket on the E11 in Ras Al Khaimah, towards the border with Oman, in October 2008. Lauren Lancaster / The National
  • Part of the E11 motorway in May 2008. Lauren Lancaster / The National
    Part of the E11 motorway in May 2008. Lauren Lancaster / The National
  • Motorists drive home along the E11 during rush-hour traffic in Abu Dhabi in April 2015. Lee Hoagland / The National
    Motorists drive home along the E11 during rush-hour traffic in Abu Dhabi in April 2015. Lee Hoagland / The National
  • Part of the E11 outside Abu Dhabi in May 2008. Lauren Lancaster / The National
    Part of the E11 outside Abu Dhabi in May 2008. Lauren Lancaster / The National
  • Sheikh Zayed Road in Dubai in May 2008. Burj Khalifa is still under construction. Ryan Carter / The National
    Sheikh Zayed Road in Dubai in May 2008. Burj Khalifa is still under construction. Ryan Carter / The National
  • A junction along the E11 in the Western Region of Abu Dhabi, in June 2008. Ryan Carter / The National
    A junction along the E11 in the Western Region of Abu Dhabi, in June 2008. Ryan Carter / The National
  • The E11 in Ras Al Khaimah in September 2018. Chris Whiteoak / The National
    The E11 in Ras Al Khaimah in September 2018. Chris Whiteoak / The National

Why the UAE's national motorway is called the E11


James Langton
  • English
  • Arabic

Stretching from Al Sila, on the border between Abu Dhabi and Saudi Arabia, and ending in Ras Al Khaimah, the UAE’s longest road is 558.4 kilometres.

In Dubai, it is known as the Sheikh Zayed Road. For Abu Dhabi, large sections are the Sheikh Maktoum bin Rashid Road, while south of the capital to the Saudi border it is the Sheikh Khalifa International Highway. In Ras Al Khaimah it becomes the Sheikh Muhammad bin Salem Road.

Along its entire length, though, it is designated the E11, marked by distinctive signs with white background and a solid blue falcon shield, the number 11 and the capital letter “E” on the top right, with the Arabic equivalent on the left.

So much for the description. But what does the “E” mean, and what does the number 11 stand for?

To navigate this complex and sometimes confusing system, there is help from document TR-538 issued by the Abu Dhabi Department of Transport in 2018.

Route Number System Policy and Procedures is a comprehensive guide to pretty much everything you need to know about roads in the UAE.

The E Route system — the E stands for Emirates — was adopted in 1995 “representing nationally and internationally significant high-speed roads within the UAE”.

They are defined as having “limited or controlled access”, a minimum width to accommodate at least a dual carriageway, and a “speed limit of 100 kilometres an hour or higher.”

There are two categories of E road: primary and secondary. Primary E roads “should be two digits” and, across the UAE, range in number from E10 to E99.

The guide adds that “even-numbered routes generally travel east-west or in parallel with the Arabian Gulf Coast, and should be generally numbered downward from the Gulf inland”.

Odd-numbered roads “generally travel north-south or perpendicular to the Arabian Gulf Coast, generally numbered upward from west to east”. The E11 is one of these.

Three-digit roads are “bypass routes which start and finish at different points along a Primary E-route”.

So, the first number is unique to the road, while the second two indicate the primary route being bypassed. The E611 in Dubai, also known as Emirates Road, is an example.

The lowest odd-numbered E road is the E11, and the lowest even-numbered one is the E10, a short spur road from Shahama to the city of Abu Dhabi.

All the roads beginning with the number 1 connect to the E11. So, it might help to think of E11 as E1.1.

The E10 is 0 — with the sequence running through the E12, connecting the city through Yas and Saadiyat islands, the E16, which begins at the E11 at Al Rahba, and the E18 in RAK.

Other roads are numbered in sequence, from the E20 that passes Sweihan, through to the E99 in Fujairah.

However, the document admits that “actual E-route numbering practices frequently differ for various reasons”.

For example, the odd and even numbers rule is not always followed — particularly in Abu Dhabi — in part because the coastline south of the city switches from north-south to east-west.

Aside from the E-system of motorways, each emirate has local roads.

In Abu Dhabi, these are designated AD roads, and in Dubai, they are D roads. The numbering system of these is equally complex. For example, in Abu Dhabi, roads more than 20km should end in the number 5 if they run east-west and 0 for north-south.

One last thing. In 2001, a UN agreement created the Arab Mashreq International Road Network.

These are routes which connect across international borders to create a network of “M” roads using existing motorways.

The M5, for example, connects northern Iraq through Baghdad and Mosul, to Kuwait, Saudi Arabia, the UAE through Abu Dhabi, Dubai and Kalba in Sharjah, before ending in Salalah in Oman.

This agreement calls on these roads to be signposted with the letter M and the road number in blue on a white background.

The E11 in Abu Dhabi is, therefore, also the Sheikh Rashid bin Maktoum Road, the Sheikh Khalifa International Highway and the M5.

Perhaps fortunately for the already confused motorists of the UAE, this has yet to be implemented.

A version of this article was first published on July 19, 2022

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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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EYango%20Deli%20Tech%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%0D%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3E2022%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ERetail%20SaaS%0D%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ESelf%20funded%0D%3Cbr%3E%3C%2Fp%3E%0A
Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What is safeguarding?

“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

Gender equality in the workplace still 200 years away

It will take centuries to achieve gender parity in workplaces around the globe, according to a December report from the World Economic Forum.

The WEF study said there had been some improvements in wage equality in 2018 compared to 2017, when the global gender gap widened for the first time in a decade.

But it warned that these were offset by declining representation of women in politics, coupled with greater inequality in their access to health and education.

At current rates, the global gender gap across a range of areas will not close for another 108 years, while it is expected to take 202 years to close the workplace gap, WEF found.

The Geneva-based organisation's annual report tracked disparities between the sexes in 149 countries across four areas: education, health, economic opportunity and political empowerment.

After years of advances in education, health and political representation, women registered setbacks in all three areas this year, WEF said.

Only in the area of economic opportunity did the gender gap narrow somewhat, although there is not much to celebrate, with the global wage gap narrowing to nearly 51 per cent.

And the number of women in leadership roles has risen to 34 per cent globally, WEF said.

At the same time, the report showed there are now proportionately fewer women than men participating in the workforce, suggesting that automation is having a disproportionate impact on jobs traditionally performed by women.

And women are significantly under-represented in growing areas of employment that require science, technology, engineering and mathematics skills, WEF said.

* Agence France Presse

Du Plessis plans his retirement

South Africa captain Faf du Plessis said on Friday the Twenty20 World Cup in Australia in two years' time will be his last.

Du Plessis, 34, who has led his country in two World T20 campaigns, in 2014 and 2016, is keen to play a third but will then step aside.

"The T20 World Cup in 2020 is something I'm really looking forward to. I think right now that will probably be the last tournament for me," he said in Brisbane ahead of a one-off T20 against Australia on Saturday. 

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Mountain%20Boy
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Zainab%20Shaheen%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Naser%20Al%20Messabi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%203%2F5%3C%2Fp%3E%0A
Third Test

Result: India won by 203 runs

Series: England lead five-match series 2-1

Updated: August 12, 2023, 12:00 PM