A daring Dubai resident is ready to make waves once again – by completing a world record 13km swim clapped in leg irons and handcuffs.
Shehab Allam – described as the emirate's merman – previously set a global best when he swam 11km in handcuffs at Dubai's Palm Jumeirah last November.
Now Mr Allam, a swimming instructor and personal trainer from Egypt, is raising the stakes for his latest gruelling challenge.
He will dive into the waters of the Arabian Gulf at Dubai Islands on November 26, with shackles on and sights set on more history.
It was only when I found swimming that I discovered who I was and what I was meant to do
Shehab Allam
Mr Allam is hoping to smash the current Guinness World Record of 10km set in 2020 by the aptly named Indian swimmer, Dolphin Ratheesh, from Karunagappally, Kerala.
Despite his experience in endurance swimming events, he expects this latest effort to pose some unique challenges.
“For the first swim, I was totally depending on my legs for propulsion,” Mr Allam said.
“But I had a chance to change a group of muscles while swimming.
“Sometimes, even when I swam on my back, it was much easier because I could just move my legs freely.
“Now I will be depending only on the dolphin kick, even when I need to stop and take a rest.
“This time, having leg irons on, it is going to be even more challenging, but I am ready.”
Conquering Dubai Canal
The 32-year-old was also the first man to swim the 25km length of Dubai Canal in 2020, and hopes to set his latest distance record in about nine hours.
Mr Allam has been training every day this year, sometimes up to four hours in the water at a time – and training at night during the heat of summer.
During the record challenge, he will be supported by Dubai Police and Nakheel, the developers that manage Dubai Islands, who will monitor his progress and ensure he is safe in the water.
“I'm always active after every event I do, but I started an intense training programme two months ago once I had the permissions for this challenge,” he said.
“It is very difficult working only on one group of muscle, so for sure it is going to be slow.
“It was only when I found swimming that I discovered who I was and what I was meant to do.
“Now I couldn’t be anything else but a swimmer.”
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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
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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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