ABU DHABI // A new generation of Emirati diplomats is being trained to face all the challenges a tumultuous region and world can throw at them.
The Emirates Diplomatic Academy was established in the capital last year, and Bernardino Leon took on the role of its director general in December.
The Spaniard is aiming is to create a model for Emirati diplomacy.
“Our key work here is excellence and our mandate is to really focus on excellence in knowledge and skills,” said Mr Leon, whose role at the academy is his first in the Gulf. “These are the two elements that a good diplomat must have, but research is a crucial tool and diplomats need curiosity.
“The UAE is such an important global actor today, it needs the best diplomats.”
Diplomacy in the 21st century has very little to do with the diplomacy of 25 years ago, said Mr Leon.
“The UAE is in a region that is going through probably the most difficult time in its recent history.
“The definition of not only the region, but core values of tolerance, hope and living together that have defined civilisation and religion for centuries, and the opening of this region to the rest of the world, are at stake.
“This is a huge battle of ideas and for that you need the best diplomats.”
Mr Leon, formerly the special representative of the United Nations secretary general Ban Ki-moon to Libya, said the academy is a unique project because the position of the UAE in the world is unique.
The academy’s programmes include a nine-month post-graduate diploma in UAE diplomacy and international relations, which the first batch of 58 student are currently working towards.
The academy is a successor to the Emirates Institute of Diplomacy, located within the Ministry of Foreign Affairs.
Dr Albadr Al Shateri, adjunct professor at the National Defence College, helped with the recruitment process.
“The academy is envisaged as a platform, not for training only, but a research centre to keep abreast with world affairs and provide a forum for policy debates on a myriad of issues,” he said. “As the UAE’s role grows regionally and internationally, the academy will assume a leading position as a convocation for policy formulation and research.”
Dr Al Shateri said the academy would prepare UAE diplomats to face a number of challenges.
“The UAE’s advice is sought-after by great powers as evidenced by the flurries of diplomatic activities the country is engaged in,” he said.
With regional turmoil surrounding the UAE, diplomatic institutes are now seen as a must.
“It shows how diplomacy is no longer just some diplomats going into a foreign country and reporting on the major events there,” said Abdulkhaleq Abdulla, political science professor at UAE University and chairman of the Arab Council for Social Sciences.
He said the UAE was becoming more recognised as a vital political and diplomatic capital.
“I think we have a very assertive, foreign policy these days and we have a very engaging leadership that values personal relationship,” he added. “We also have a very dynamic foreign minister so I think the UAE’s diplomacy has come a long way and it’s probably living its golden moment.”
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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
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Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
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Five famous companies founded by teens
There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:
- Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate.
- Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc.
- Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway.
- Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
- Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
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