Abu Dhabi’s recycling station at Khalidiya. The emirate is trying to encourage more people to go green. Victor Besa / The National
Abu Dhabi’s recycling station at Khalidiya. The emirate is trying to encourage more people to go green. Victor Besa / The National
Abu Dhabi’s recycling station at Khalidiya. The emirate is trying to encourage more people to go green. Victor Besa / The National
Abu Dhabi’s recycling station at Khalidiya. The emirate is trying to encourage more people to go green. Victor Besa / The National

Abu Dhabi to build state-of-the-art plastic recycling plant


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A state-of-the-art recycling factory is to be built in Abu Dhabi.

An opening date was not revealed but it is envisaged the plant will have advanced sorting and washing lines to process food grade plastic – known as polyethylene terephthalate.

The recycled plastic will then be used for food and beverage packaging.

The facility will salvage 14,000 tonnes of plastic a year from household waste, Abu Dhabi Media Office said on Wednesday.

The plant also aims to help promote the circular economy – a new way of thinking that promotes reuse, repair and recycling.

A World Economic Forum report said the circular economy could generate 100,000 new jobs within five years.

The announcement comes as Abu Dhabi ramps up recycling facilities to achieve its aim of diverting 75 per cent of waste from landfill by 2021.

New recycling depots were built across the emirate to encourage people to go green.

Despite efforts to encourage recycling, statistics revealed to The National by Tadweer, Abu Dhabi's Waste Management Centre, showed a significant rise in the amount of waste in the city over the past three years. Little more than a third of that waste is recycled each year.

Tadweer called on all sectors of UAE society to co-operate to reduce the amount of rubbish it produces if the country’s environment is to be preserved.

The new plant, meanwhile, will be established through a partnership between Alliances for Global Sustainability, an Abu Dhabi sustainability company, and Veolia, a waste, water and energy services entity with support from the Environment Agency Abu Dhabi, Tadweer and Khalifa Industrial Zone Abu Dhabi.

Directed by: Craig Gillespie

Starring: Emma Stone, Emma Thompson, Joel Fry

4/5

Scoreline

Switzerland 5

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Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

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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