It took the best part of year before photographer Wouter Kingma was able to complete his project to shoot Dubai from the skies.
Only two days of that were actually spent in the air and then only at the fourth attempt. The rest was taken up by red tape, negotiations with officials, air space closures and, at one point, a blanket of fog.
The result, though, published this month is a stunning and often unfamiliar perspective on one of the world’s great cities.
“I’ve been here 12 years and the city has grown a lot in that time, “ says Kingma, who is originally from the Netherlands.
“I’m really proud to see what has been achieved in the time I have been here.”
Taken from a helicopter, Kingma’s photographs swoop down on the Palm Jumeirah — for which he used a fisheye lens and the city’s desert fringes.
At its lowest point, the helicopter was flying at around 300 metres, rising to a dizzy 900 metres to shoot one of the most dramatic images, looking down up the top of the Burj Khalifa.
That shoot was particularly memorable, says Kingma. As the helicopter gains altitude it begins to vibrate more, with the pilot tipping the aircraft at the final moment so that he could compose the shot.
He describes the experience as feeling “like shooting inside a tumble drier.”
To avoid changing lenses, he carried four different Canon camera bodies, each fitted with a different lens, including a super telephoto.
The oldest building is the Ruler’s fort in Bur Dubai, the latest, the newest the Maktoum International Airport that is set to become the biggest airport in the world.
There are camels at Al Lisaili racetrack, a rare herd of Arabian Oryx feeding at the Dubai Desert Conservation Reserve and the flamingo flock at Ras Al Khor.
Dhows on the creek contrast to vast liquid gas container ships leaving Port Rashid.
For a city that seems to sprawling on the ground, Dubai can seem surprisingly small when you race over it in a helicopter, says Kingma. But it is also a city that seems grown larger almost with every shutter click.
Dubai Aerial Tour by Wouter Kingma Motivate Publishing
From Zero
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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.
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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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