Al Ain’s oases and landmarks to be upgraded to boost tourism

AL AIN // Oases and archaeological landmarks in the Garden City will be developed as historical sites to boost tourism.

On Saturday, Sheikh Mohammed bin Zayed announced the development project of Abu Dhabi Tourism and Culture Authority.

The Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces said castles and forts would be transformed into visitor attractions.

Sheikh Mohammed was visiting Hili Oasis, a 1,200-hectare site of more than 147,000 date palms and other fruit-bearing trees.

Sheikh Mohammed said that the preservation of national treasures such as the oases of Al Ain was a cornerstone of the tourism sector and the Abu Dhabi Vision 2030 project to safeguard the country’s heritage.

“Our presence in this place, which holds deeply embedded, authentic, historic and cultural roots, places a responsibility on our shoulders to communicate the ancient past and heritage of the forefathers to the future generations,” he said.

Sheikh Mohammed said this would make Emiratis “feel proud of their national treasures and legacy cherished by their fathers and forefathers”.

“This will enable them to pursue the process of nation building and address challenges strongly and confidently.”

The developments will take into consideration the characteristics of the oases, and their historic value as major landmarks in the history of the country and the psyche of Emiratis, the state news agency Wam reported.

In the past, oases were Al Ain’s economic, social and developmental lifeline.

Services at the historical sites will be improved with facilities to boost their attraction to tourists.

newsdesk@thenational.ae

Key findings of Jenkins report

Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."

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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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.

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