• Sean Lee, director of Smart Acres, at the hydroponics farm at the Armed Forces Officers Club, Abu Dhabi, which produces lettuce and leafy greens for sale in UAE supermarkets. Victor Besa / The National
    Sean Lee, director of Smart Acres, at the hydroponics farm at the Armed Forces Officers Club, Abu Dhabi, which produces lettuce and leafy greens for sale in UAE supermarkets. Victor Besa / The National
  • Lettuce is grown in converted shipping containers. Victor Besa / The National
    Lettuce is grown in converted shipping containers. Victor Besa / The National
  • The produce grown using hydroponics. Victor Besa / The National
    The produce grown using hydroponics. Victor Besa / The National
  • Sean Lee, director of the Smart Acres hydroponics farm. We want it to be commercially viable, he said.Victor Besa / The National
    Sean Lee, director of the Smart Acres hydroponics farm. We want it to be commercially viable, he said.Victor Besa / The National
  • The farm is spread across eight converted shipping containers. Victor Besa / The National
    The farm is spread across eight converted shipping containers. Victor Besa / The National
  • The UAE’s newest vertical farm, Smart Acres, has started operation. All photos courtesy Smart Acres
    The UAE’s newest vertical farm, Smart Acres, has started operation. All photos courtesy Smart Acres
  • The company collaborated with n.thing, a Korean-based technology company, to design the farm modules.
    The company collaborated with n.thing, a Korean-based technology company, to design the farm modules.
  • Smart Acres grows fresh produce for UAE residents and businesses.
    Smart Acres grows fresh produce for UAE residents and businesses.
  • Smart Acres says its system not only consumes less resources but generates ultra-high quality crops.
    Smart Acres says its system not only consumes less resources but generates ultra-high quality crops.
  • Smart Acres was founded to improve food security in the UAE and develop the country’s farming capabilities.
    Smart Acres was founded to improve food security in the UAE and develop the country’s farming capabilities.
  • Smart Acres is in talks with hypermarkets and government entities to expand their distribution of produce across the country.
    Smart Acres is in talks with hypermarkets and government entities to expand their distribution of produce across the country.

Abu Dhabi launches sustainable agriculture plan to boost local farming


Georgia Tolley
  • English
  • Arabic

A new agricultural development plan aimed at increasing the efficiency of sustainable farming has been launched by Abu Dhabi Agriculture and Food Safety Authority.

It is designed to encourage all of the emirate’s farmers to adopt a climate-smart approach.

“The comprehensive plan for agricultural sustainability supports the UAE’s Net Zero by 2050 strategic Initiative, and is in line with global trends to promote climate-smart agriculture and the food production,” said Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, and chairman of the board of directors of Adafsa.

“The climate neutrality initiative contributes to promoting sustainable development and supports innovation, technology localisation, the development of modern farming techniques, food security, and the conservation of natural resources.”

The objective of climate-smart agriculture is to increase productivity and economic return from farming, while adapting to climate change and reducing greenhouse gas emissions.

By integrating the way farms operate in Abu Dhabi, Adafsa hopes to improve water usage in the emirate and reduce reliance on its finite supply of groundwater.

Farmers will be encouraged to use recycled or desalinated water sources and to cultivate crops that consume less water and are more resilient to the hot, salty climate of the UAE.

Laws governing water consumption will also be introduced.

Organic farming

  • Farmers pick out ripe eggplants from the field. All photos by Victor Besa / The National
    Farmers pick out ripe eggplants from the field. All photos by Victor Besa / The National
  • The massive organic farm in the middle of the Al Ain desert.
    The massive organic farm in the middle of the Al Ain desert.
  • A farmer carries a bucket to harvest organic green capsicums.
    A farmer carries a bucket to harvest organic green capsicums.
  • Organic beetroot is harvested.
    Organic beetroot is harvested.
  • Farmers clear the tomato field to give way to a new planting season at Emirates Bio Farm.
    Farmers clear the tomato field to give way to a new planting season at Emirates Bio Farm.
  • Farmers clear the tomato field to give way to a new planting season.
    Farmers clear the tomato field to give way to a new planting season.
  • One of the greenhouses at the farm.
    One of the greenhouses at the farm.
  • Assorted organic vegetables after being washed before sent to the packing station.
    Assorted organic vegetables after being washed before sent to the packing station.
  • Assorted organic vegetables at the shop.
    Assorted organic vegetables at the shop.
  • Organic dried tomatoes in olive oil being packed for delivery.
    Organic dried tomatoes in olive oil being packed for delivery.
  • Organic honey from the farm.
    Organic honey from the farm.
  • Freshly baked whole wheat organic bread with pumpkin seeds from the organic kitchen.
    Freshly baked whole wheat organic bread with pumpkin seeds from the organic kitchen.
  • Organic fresh farm eggs at the EBF store.
    Organic fresh farm eggs at the EBF store.
  • A store worker arranges online orders for delivery.
    A store worker arranges online orders for delivery.

Farmers in Abu Dhabi have already been encouraged to shift towards organic agriculture, and 75 farms have made the transition.

Adafsa’s research stations are also investigating the viability of various smart farming techniques, including vertical farms that can produce five to 10 times the yields of traditional agriculture, and drip irrigation techniques to improve water efficiency.

Researchers are also exploring ways to identify and predict epidemics and animal diseases by using integrated algorithms.

Adafsa has prepared its agriculture plan in collaboration with the Food and Agriculture Organisation of the United Nations.

The Authority has recently launched the Abu Dhabi Gap programme, a local version of the Global Gap Global Agricultural Practices Programme, which applies standards of quality agricultural production to ensure food safety, sustainable environmental management and the health of workers in its production.

Farms applying these standards are granted a globally recognised certificate.

So far, 550 farms in Abu Dhabi have received it, a number expected to rise to about 1,500 by the end of next year.

UAE fish farm - in pictures

  • Bader Bin Mubarak, the chief executive of Fish Farm: 'We’ve made salmon in the desert, it’s pretty remarkable.' All photos by Pawan Singh / The National
    Bader Bin Mubarak, the chief executive of Fish Farm: 'We’ve made salmon in the desert, it’s pretty remarkable.' All photos by Pawan Singh / The National
  • A tank of UAE-reared salmon at Dubai-based company Fish Farm's facility in Jebel Ali Free Zone. In November 2017, Fish Farm relocated some 40,000 baby salmon to Dubai from remote seas off Scotland.
    A tank of UAE-reared salmon at Dubai-based company Fish Farm's facility in Jebel Ali Free Zone. In November 2017, Fish Farm relocated some 40,000 baby salmon to Dubai from remote seas off Scotland.
  • Hundreds of salmon swim inside one of the tanks at Fish Farm's base in Dubai. The company, which also produces hammour, sea bream, sea bass and shrimp, has 34 tanks at its Jebel Ali facility, four of which are used for salmon.
    Hundreds of salmon swim inside one of the tanks at Fish Farm's base in Dubai. The company, which also produces hammour, sea bream, sea bass and shrimp, has 34 tanks at its Jebel Ali facility, four of which are used for salmon.
  • The salmon is farmed to market size, which is 3-5 kilograms.
    The salmon is farmed to market size, which is 3-5 kilograms.
  • From 2020, Fish Farm will sell the first salmon that are 100 per cent born and bred in the UAE, as eggs from the current stock have hatched and the fish are being reared to market size.
    From 2020, Fish Farm will sell the first salmon that are 100 per cent born and bred in the UAE, as eggs from the current stock have hatched and the fish are being reared to market size.
  • Fish Farm has created artificial habitats for the fish to thrive – from a freshwater ‘river’ tank three metres deep, to a six-metre-deep saltwater ‘ocean’, with automatic transfer pumps connecting each tank.
    Fish Farm has created artificial habitats for the fish to thrive – from a freshwater ‘river’ tank three metres deep, to a six-metre-deep saltwater ‘ocean’, with automatic transfer pumps connecting each tank.
  • A water treatment plant at Fish Farm's facility. The company has invested in technology and infrastructure to control water salinity, depth and temperature, and even introduce currents and artificial weather conditions in the tanks.
    A water treatment plant at Fish Farm's facility. The company has invested in technology and infrastructure to control water salinity, depth and temperature, and even introduce currents and artificial weather conditions in the tanks.
  • Bader Al Mubarak, chief executive of Dubai’s Fish Farm, holds a salmon fish at the company's headquarters in Jebel Ali. Mr Al Mubarak is also deputy chairman of Dubai Council for Marine and Maritime Industries.
    Bader Al Mubarak, chief executive of Dubai’s Fish Farm, holds a salmon fish at the company's headquarters in Jebel Ali. Mr Al Mubarak is also deputy chairman of Dubai Council for Marine and Maritime Industries.
  • Salmon is one of the top four most popular types of fish consumed in the UAE, along with hammour, sea bream and sea bass.
    Salmon is one of the top four most popular types of fish consumed in the UAE, along with hammour, sea bream and sea bass.
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Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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

THE DETAILS

Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

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Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Company profile

Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi 

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution) 

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space  

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

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Golden Shoe top five (as of March 1):

Harry Kane, Tottenham, Premier League, 24 goals, 48 points
Edinson Cavani, PSG, Ligue 1, 24 goals, 48 points
Ciro Immobile, Lazio, Serie A, 23 goals, 46 points
Mohamed Salah, Liverpool, Premier League, 23 goals, 46 points
Lionel Messi, Barcelona, La Liga, 22 goals, 44 points

Updated: November 08, 2021, 5:45 AM