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
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
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
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
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