• Sheikh Zayed Grand Mosque blanketed by fog. All photos Victor Besa / The National
    Sheikh Zayed Grand Mosque blanketed by fog. All photos Victor Besa / The National
  • Foggy morning at central Abu Dhabi.
    Foggy morning at central Abu Dhabi.
  • Abu Dhabi Police posted a message on social media urging drivers to exercise caution due to 'reduced visibility during the fog'.
    Abu Dhabi Police posted a message on social media urging drivers to exercise caution due to 'reduced visibility during the fog'.
  • A UAE weather alert was issued after fog rolled in across parts of the country on Tuesday morning. All photos: Victor Besa / The National
    A UAE weather alert was issued after fog rolled in across parts of the country on Tuesday morning. All photos: Victor Besa / The National
  • The fog caused low visibility and blanketed parts of the UAE at midnight.
    The fog caused low visibility and blanketed parts of the UAE at midnight.
  • The National Centre of Meteorology warned that horizontal visibility in some areas 'could drop even further at times'.
    The National Centre of Meteorology warned that horizontal visibility in some areas 'could drop even further at times'.
  • The fog was expected to clear by 10am, the NCM said.
    The fog was expected to clear by 10am, the NCM said.
  • The NCM said it would be partly cloudy throughout the day, with temperatures expected to stay in the high 20s, and humidity set to rise in the evening.
    The NCM said it would be partly cloudy throughout the day, with temperatures expected to stay in the high 20s, and humidity set to rise in the evening.
  • Foggy morning in Khalifa City in Abu Dhabi. More unsettled conditions are expected during the week.
    Foggy morning in Khalifa City in Abu Dhabi. More unsettled conditions are expected during the week.

UAE weather: Red alert issued as fog blankets Abu Dhabi and Dubai


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A UAE weather alert was issued after fog rolled in across parts of the country on Tuesday morning, with more unsettled conditions expected during the week.

Thick fog, causing low visibility on the roads, blanketed parts of the UAE at midnight.

The National Centre of Meteorology issued a red alert and warned in its weekly weather bulletin that horizontal visibility in some areas “could drop even further at times”.

The fog is expected to clear by 10am, the NCM said.

Abu Dhabi Police sent out a message on social media urging drivers to exercise caution due to “reduced visibility during the fog”.

Motorists were told to follow variable speed limits posted on electronic road signs when making journeys.

Speed limits are typically reduced to 80 kph in the capital during spells of foggy weather in an attempt to boost safety.

In its forecast, the NCM said it would be partly cloudy throughout the day, with temperatures expected to stay in the high 20s, and humidity set to rise in the evening.

There will be light to moderate wind speeds of up to 40 kph by the coast and 30 kph in the mountains and internal areas.

Cloudy weather will continue throughout the week, as residents prepare to kick off their New Year celebrations at the weekend.

Temperatures are set to hover in the mid to late 20s across the country on Wednesday, with lows of 17°C.

Cooler night-time weather is expected by the end of the week, with temperatures dipping to as low as 14°C in Dubai and 11°C in the mountains.

The sea in the Arabian Gulf will be rough for the majority of the week.

Watch: How to drive in the UAE fog

What is a calorie?

A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.

One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.

A kilocalorie represents a 1,000 true calories of energy.

Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.

Alcohol contains about seven calories a gram. 

Our legal consultants

Name: Hassan Mohsen Elhais

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

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

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

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5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

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 

 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Updated: December 26, 2023, 8:47 AM