It is almost unimaginable to picture Dubai's skyline without the world's tallest building, Burj Khalifa, which turns 11 today.
When it opened, it was said to be so tall, visitors could witness the sun set twice: once from the ground floor and again two minutes later from the top.
Since then, the almost-a-kilometre-tall building has served as a flagstone of the emirate and its spiked silhouette has become recognisable across the world – cementing its place in the architecture pantheon of modern structures.
It is a hotel, residence, and the world's largest billboards, displaying images and tributes on its facade and even, famously, the countdown to the New Year.
Construction began on January 6, 2004, with the exterior of the structure completed on October 1, 2009.
Its height was kept a secret by developer, Emaar, until the very end but it had already broken records during construction, when it surpassed Chicago's Sears Tower and Taipei 101.
It is said to have taken 22 million man hours to build with an estimated 12,000 workers were on site at any one time. Much of the Downtown area was constructed at the same time.
The 828-metre skyscraper was inaugurated on January 4, 2010, by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, who also revealed its new name. Instead of the anticipated Burj Dubai, it was named Burj Khalifa.
In a glittering ceremony punctuated with skydivers and 10,000 fireworks, Sheikh Mohammed told cheering crowds that the name was one that "reflected greatness".
Motorists parked their vehicles on Sheikh Zayed Road and all along the tower to take pictures with people arriving up to four hours in advance of the event to secure an advantageous spot.
Last year, Burj Khalifa was named the 16th most Instagrammed location in the world. Four spots above the Empire State Building, and the only top 20 location not in the Americas or Europe.
It has appeared in blockbuster films, countless documentaries and can even be seen from space.
As Dubai enters one of its biggest years, with the Expo due to begin in October, Burj Khalifa continues to serve as a key landmark for the emirate, drawing tourists from around the world.
Tank warfare
Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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.
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Mobile phone packages comparison
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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