Kazakhstan tourist Nursultan Sajanova takes a photo of his bundled mother, Raushan Sajanova at Souk Madinat Jumeirah.
Kazakhstan tourist Nursultan Sajanova takes a photo of his bundled mother, Raushan Sajanova at Souk Madinat Jumeirah.
Kazakhstan tourist Nursultan Sajanova takes a photo of his bundled mother, Raushan Sajanova at Souk Madinat Jumeirah.
Kazakhstan tourist Nursultan Sajanova takes a photo of his bundled mother, Raushan Sajanova at Souk Madinat Jumeirah.

A touch of frost gathers on UAE mountains


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DUBAI // A dusting of snow on the mountains, cruise ships confined to port by strong winds and a cold snap that has had people delving to the back of wardrobes for long-neglected woollies.

With temperatures plunging as low as -0.6C in the north, some experts have suggested this week's chilly spell could be a symptom of bigger changes. This being the thorny issue of climate change, however, just as many experts are not so sure.

Dr George Odhiambo, assistant professor of geography at United Arab Emirates University, is among those who see a change in the Gulf's seasonal patterns. "There's indications that there have been a lot of shifts in the climate of the region," he said.

"This country never used to experience such extreme conditions as often as it does now. They would occur, but over a much longer duration.

"The reoccurrence of these extreme conditions we are experiencing is becoming much more common as the climate changes."

However, he believes the changes are natural, rather than due to human factors. "This is a natural kind of climate variability," he said.

A senior forecaster at the National Centre for Meteorology and Seismology said temperatures below or close to zero had left a light frost across the mountains of Jebel Jais and on Monday night there had been a light powdery snowfall, although little settled.

Two years ago, the mountains and much of the surrounding area were hit by a heavy snowfall after a similar cold snap. A sudden dip in temperature is "not frequent during winter, but it is happening more", a duty forecaster at the National Centre for Meteorology and Seismology said.

He was reluctant, though, to put individual events down to climate change. "It's impossible to say. There are a lot of variables and data needs to be looked at for many years to determine whether there has been a change.

"For many years the data isn't there. Now the communication over the weather is more modern, so that may be why we're hearing more about it now."

The cold snap is the result of a northwesterly wind, the winter Shamal, that originates in the mountainous areas of Iran and Iraq and is driven down by low pressure in the Emirates.

Temperatures in January normally range between 14C and 28C, but have been known to drop to 8C, according to the website of the Dubai Meterological Office.

Over the past few days, there have been average lows of 14C. Five or six days of rain is common, but it has been known to rain for up to 14 days in January, the Met Office said.

Temperatures are expected to rise by the end of the week, although Dubai Met Office said there was "no significant change" in the outlook for the coming few days.

Dr Odhiambo said that although the cold front had brought some rain, there was probably more to come as the temperatures start to rise.

Dubai Municipality said yesterday a new committee had been established to "scientifically and most effectively" remove excess rainwater from the streets of the city.

Two cruise ships carrying about 4,000 passengers were stranded in Dubai over the weekend amid warnings of high seas.

Both ships were due to leave the emirate on Saturday, but the Costa Favolosa - carrying 2,788 passengers - left Port Rashid only on Sunday evening. The MSC Lirica, carrying 1,293 passengers, set sail on Monday morning.

The National Centre of Meteorology and Seismology in Abu Dhabi has advised against travelling by boat or swimming in the sea owing to onshore and offshore waves that have reached as high as three metres.

"The seas are very rough," a forecaster said. "We have advised people not to travel on the seas until noon on Thursday."

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206.4-litre%20V8%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E470bhp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E637Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh375%2C900%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
WORLD RECORD FEES FOR GOALKEEPERS

1) Kepa Arrizabalaga, Athletic Bilbao to Chelsea (£72m)

2) Alisson, Roma to Liverpool (£67m)

3) Ederson, Benfica to Manchester City (£35m)

4) Gianluigi Buffon, Parma to Juventus (£33m)

5) Angelo Peruzzi, Inter Milan to Lazio (£15.7m

FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

BORDERLANDS

Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis

Director: Eli Roth

Rating: 0/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204-cyl%20turbo%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C600rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C500-4%2C000rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.9L%2F100km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh119%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Scoreline

Liverpool 3
Mane (7'), Salah (69'), Firmino (90')

Bournemouth 0

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000