Abu Dhabi has begun building its own quantum computer with the aim of generating breakthroughs in drug discovery and battery technology.
Technology Innovation Institute, the applied research arm of Abu Dhabi's Advanced Technology Research Council, is constructing the computer at its Quantum Research Centre labs, in collaboration with Barcelona-based Qilimanjaro Quantum Tech.
“We are at the cusp of a new era with the advent of quantum computing,” said Faisal Al Bannai, secretary general of the Advanced Technology Research Council.
“We are proud to embark on building one of these wonderful machines."
A quantum computer is a kind of supercomputer, defined simply as a machine that can compute at a much faster rate than a typical modern computer.
Quantum computing represents "the ability to condense decades or even centuries of number-crunching into minutes", a report compiled by the World Government Summit and PwC said.
The field represents a dramatic shift in computing power that will shape the future security and prosperity of nations and companies.
José Ignacio Latorre, chief researcher at the Quantum Research Centre labs, said work was already underway and the aim was to make the first 'made in Abu Dhabi' quantum chips by the end of the summer.
“The first step in the process is to build a laboratory, equip it and complete installation of the cleanroom equipment, all of which is on track," he said.
This quantum computer will be the first in the UAE.
Mr Latorre said the lab in Abu Dhabi had opted to use superconducting qubits, which is the same technology that Google and IBM are using to build their quantum computers.
Quantum computers work beyond the binary digital realm of 1s and 0s to achieve more capacity and speed.
Originally introduced in the 1960s, supercomputers have been getting exponentially faster ever since, taking on computationally complicated problems in fields like climate research, oil and gas exploration and molecular modelling to help surface new drugs and materials.
But quantum computing is a newer field, popularised by theoretical physicist John Preskill, who came up with a formulation of quantum supremacy, or the ability for quantum computers to do things that are not possible for ordinary computers.
Ever since, the world's biggest economies, from the US, Russia, China and Japan, as well as tech titans IBM, Alibaba and Google have been battling for supremacy in the field of quantum computing.
But so far, only very limited computational problems have been used to test speed. Quantum computers are not yet capable of solving practical problems. But when they do, their potential is vast and may rapidly speed up human discovery.
For example, since quantum computers can simulate and design molecular structures at the atomic level, one will be able to see how a new drug will work in a human being, someday circumventing testing on humans or animals.
A quantum computer could one day answer questions about the origins of the universe and lingering questions about space and time.
In 2019, Google claimed it built the first machine to achieve "quantum supremacy", meaning a computer that was the first to outperform the world's best supercomputers at quantum calculation. Its prototype quantum computer completed in less than four minutes a calculation that would have taken a supercomputer 10,000 years to complete.
Then, in December last year, a Chinese team based primarily at the University of Science and Technology of China in Hefei, said their quantum computer was 10 billion times faster than Google's.
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
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
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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Two products to make at home
Toilet cleaner
1 cup baking soda
1 cup castile soap
10-20 drops of lemon essential oil (or another oil of your choice)
Method:
1. Mix the baking soda and castile soap until you get a nice consistency.
2. Add the essential oil to the mix.
Air Freshener
100ml water
5 drops of the essential oil of your choice (note: lavender is a nice one for this)
Method:
1. Add water and oil to spray bottle to store.
2. Shake well before use.