Mohamed bin Zayed University of Artificial Intelligence has welcomed 127 new students before the new academic year, bringing its total student population to 259.
The university, located in Abu Dhabi, received 3,668 student applications — with an admission rate of 3.5 per cent.
It currently boasts courses across three departments, with master’s and doctoral degree programmes in computer vision, machine learning and natural language processing.
Its new intake comprises 22 doctoral and 105 master’s degree students.
Successful applicants are a mix of local and international students, with 30 from the UAE and the remainder from more than 25 countries — including Japan, Ethiopia, Vietnam, Sri Lanka, Zimbabwe, Indonesia and Iraq.
Officials said 23 of the intake come from the top 100 computer science-ranked institutions around the world, while close to a third are female.
“As a research university, one of our central contributions is in the development of AI talent, growing and sustaining a pipeline of future builders, innovators, thinkers and leaders in the field,” said Professor Eric Xing, president of MBZUAI.
At the end of their academic journey, MBZUAI graduates will be equipped with skills and expertise to pursue careers in industries in the UAE and other countries and leading academic institutions to support the fourth Industrial Revolution, officials said.
“This year’s incoming class is a select group of top students from highly reputable global universities who will join us to grow their academic credentials and develop their entrepreneurial aspirations,” said Mr Xing.
“Our ambition is that they’ll partake in exceptional research, bolster industrial innovation in the UAE and contribute to scientific advancements and economic growth for a better world.
MBZUAI ranks at 30 globally in artificial intelligence, computer vision, machine learning and natural language processing.
This puts MBZUAI ahead of globally renowned research universities such as the University of Michigan, Georgia Tech and Imperial College London.
MBZUAI programmes - in pictures
Emirates exiles
Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.
Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.
Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.
Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.
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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