• 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

Russia's Muslim Heartlands

Dominic Rubin, Oxford

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

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

SPECS
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Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Charlotte Gainsbourg

Rest

(Because Music)

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Updated: August 12, 2023, 12:00 PM