On a patch of land in the Dubai desert, solar powered panels are following the path of the sun to help the emirate reach its clean energy goals.
From sunrise to sunset, more than 2.5 million photovoltaic modules fitted with solar tracking technology rotate slowly to maximise the capture of sunlight.
On 10 sq km of the Mohammed bin Rashid Al Maktoum Solar Park, The National toured the fifth phase of the mega project by Dubai Electricity and Water Authority, which has a capacity of 900megawatts.
Once complete, this project will supply clean energy to more than 250,000 houses in Dubai and will result in the reduction of more than 1.1 million CO2 emissions annually
Omar Al Hassan,
Shuaa Energy 3
Once complete, the project will help to supply clean energy to 250,000 homes in the city.
Omar Al Hassan is chief executive of Shuaa Energy 3, the company operating the scheme.
“Shuaa is honoured to play a key role in implementing the Dubai Clean Energy Strategy 2050 by executing and evolving the fifth phase of the solar park, which is a 900MW pv [photovoltaic] project,” he said.
“Once complete, this project will supply clean energy to more than 250,000 houses in Dubai and will result in the reduction of more than 1.1 million CO2 emissions annually.”
Production capacity of the first project in the fifth phase has already increased to 330MW from 300MW, due to the use of the latest photovoltaic technology by Nextracker, a US company specialising in solar power.
The second project of the phase is set to be complete in December this year and the third and final by December 2023.
What is solar tracking?
The technology, called TrueCapture, uses machine learning to track the path of the sun to maximise efficient energy capture, storage and transmission.
From sunrise to sunset, the modules rotate 120 degrees, starting east, then pointing straight up at noon, before ending their journey facing west.
The modules are bifacial, meaning they produce solar power from both sides of the panel, utilising ground-reflected light as well as direct sunlight.
In an industry where solar tracking technology has not significantly changed in 30 years, Marco Garcia, chief commercial officer at Nextracker, said artificial intelligence has helped "increase efficiency by up to 6 per cent".
In the past five years, innovation in technology, plant design and storage has also helped bring down the costs of energy production from $0.05 to $0.0135 per kilowatt per hour.
“It’s important to note that out here in the desert environment you have a very high albedo – which means the brightness of the ground, the reflectivity of the ground actually bounces the light back and hits the back side of the modules and produces extra energy,” he said.
“This is one of the largest solar facilities to date that uses bifacial modules and that’s an innovation we are very proud to be working on with Dewa, Shuaa Energy 3 and [our other partners].”
Robots to clean panels
To help boost energy production and module performance, the project has 2,662 robotic systems working through the night to clean the panels of any surface debris, including sand, water and dirt.
Each robot, which is attached to a row of solar modules, travels 1.2km in an hour using a dry brush to clean each panel.
It then returns to its starting dock to recharge. The process is repeated daily.
The MBR Solar Park is the world’s largest on a single site, with a total capacity of 5,000MW.
The fifth phase, with a total investment of Dh2.05 billion ($559 million), is 60 per cent complete.
The MBR Solar Park’s projects constitute one of the key pillars of the Dubai Clean Energy Strategy 2050 and the Dubai Net Zero Carbon Emissions Strategy, which aim to provide 75 per cent of Dubai’s total power capacity from clean energy sources by 2050.
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
Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
A Prayer Before Dawn
Director: Jean-Stephane Sauvaire
Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai
Three stars
Past winners of the Abu Dhabi Grand Prix
2016 Lewis Hamilton (Mercedes-GP)
2015 Nico Rosberg (Mercedes-GP)
2014 Lewis Hamilton (Mercedes-GP)
2013 Sebastian Vettel (Red Bull Racing)
2012 Kimi Raikkonen (Lotus)
2011 Lewis Hamilton (McLaren)
2010 Sebastian Vettel (Red Bull Racing)
2009 Sebastian Vettel (Red Bull Racing)
More from Neighbourhood Watch:
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
Persuasion
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