DUBAI // The UAE has been included among the world’s emerging education centres in a new book.
Dr Warren Fox, head of higher education at Dubai’s Knowledge and Human Development Authority, has contributed to International Education Hubs: Student, Talent Knowledge-Innovation Models.
“It’s good for the UAE to be included in this list of such countries, especially Dubai, which is known as a hub for branch campuses from around the world,” Dr Fox said.
Dubai has more than 25 branch campuses, the highest number in the world.
“The advantage of a book like this is it improves planning for higher education across the globe and, of course, here in Dubai,” Dr Fox said.
“The UAE has achieved this status of being an international hub in spite of there being no national policy to do this. Plans have come from an emirate level.”
He said Abu Dhabi had campuses of institutions including New York University and the Paris-Sorbonne University, but Dubai led the way.
It opened its first international university, the University of Wollongong from Australia, 20 years ago.
Dr Fox said each emirate had its own policies for education.
“Dubai has a more open strategy and the free zones for international campuses,” he said.
“It’s different to the Abu Dhabi model where there is greater government support given to a smaller number of campuses.
“Dubai has built this system to meet Dubai’s needs with no oil and no direct subsidy from the Government, and it’s working really well.”
Dr Fox said quality remained a challenge across the country, where emirates such as Ras Al Khaimah had no regulating authority for institutions that included branches from the UK’s University of Bolton and the University of Pune, India.
“Quality assurance of the international branch campuses and their programmes is a major issue for the UAE given that they have the largest number of branch campuses in the world,” he said.
“Given that the national Commission on Academic Accreditation is not responsible for higher education institutions in economic free zones, each emirate is responsible for developing and managing its own quality assurance processes for universities in these free zones.”
The Dubai authority has a university quality assurance board comprising academics from around the world – the only such system in the UAE.
Dr Jason Lane, an education expert from the US , has researched the rise of the UAE as an education centre.
“The UAE is one of the most important countries when it comes to studying branch campuses, and any volume without it would be woefully incomplete,” Dr Lane said.
“Not only is the UAE the largest importer of international branch campuses in the world, they have helped position the UAE as a regional education hub, serving Emiratis, expats and others from across the region and beyond.
“Moreover, the varied approaches to the creation of these entities, between Dubai, Abu Dhabi and RAK make it an exciting nation to study.”
Trevor Spedding, a professor at the University of Wollongong in Dubai, said: “Dubai is now recognised in the global community as one of the top education destinations, both resulting from, and stimulating, the growth of the higher education sector.”
The book is edited by Jane Knight, of Toronto University’s Ontario Institute for Studies in Education.
mswan@thenational.ae
The Bio
Favourite place in UAE: Al Rams pearling village
What one book should everyone read: Any book written before electricity was invented. When a writer willingly worked under candlelight, you know he/she had a real passion for their craft
Your favourite type of pearl: All of them. No pearl looks the same and each carries its own unique characteristics, like humans
Best time to swim in the sea: When there is enough light to see beneath the surface
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
Schedule
%3Cp%3E%3Cstrong%3ENovember%2013-14%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20World%20Youth%20Jiu-Jitsu%20Championship%3Cbr%3E%3Cstrong%3ENovember%2015-16%3A%20%3C%2Fstrong%3EAbu%20Dhabi%20World%20Masters%20Jiu-Jitsu%20Championship%3Cbr%3E%3Cstrong%3ENovember%2017-19%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20World%20Professional%20Jiu-Jitsu%20Championship%20followed%20by%20the%20Abu%20Dhabi%20World%20Jiu-Jitsu%20Awards%3C%2Fp%3E%0A
