The time-honoured tradition of camel racing is included on the Unesco Representative List of the Intangible Cultural Heritage of Humanity, as is aflaj – the system of Iron Age water channels used for farm irrigation in Al Ain.
Camel races were submitted jointly by the UAE and Oman, while aflaj was submitted by the Emirates.
The UN list aims to ensure protection of culture and heritage and the UAE now has 11 elements registered.
Much is known about the glory of camel racing, but aflaj is a lesser known yet no less important element.
Aflaj water channels are dug by hand and provide irrigation to arable land.
These channels flow through farming villages in Al Ain, dividing irrigation equally between farms in a series of underground streams.
The technique is still commonly used in Oman. Used during the Iron Age, they allowed settlements to expand.
The famous Al Ain aflaj system is thought to be one of the region’s oldest, having been in existence for about 3,000 years.
It was restored by the Founding President, Sheikh Zayed, in 1946.
Popular oases can be found in Al Ain’s Hili, Bida bin Saoud, Thugaiban, Al Madam and Jabeeb. But what is their story and how do they work?
How does aflaj irrigation work?
Water is extracted from underground wadis and wells by digging out deep channels.
Gravity does its work and the water flows through the system without need for mechanical pumps.
It provides a constant flow of water through the oasis that increases in capacity during heavy rain.
Components of the Aflaj system
Aflaj systems have three parts.
The first is umm al falaj, or mother well, which is the main water source, from where tunnels of varying length deliver large amounts of water underground to its destination.
Access shafts are built at 20-metre intervals along the water tunnels, protected by rings of clay as a fail-safe to stop flooding should the tunnels collapse.
Aflaj is the plural of the word ‘falaj’. There are various types. A Dawoodi falaj supplies water year-round, with channels up to 10 metres long.
An Ayni falaj collects water from springs, while a ghaili falaj draws supplies from natural resources such as ponds or lakes and is used more during times of increased rain.
Camel racing
Camel racing is a bedrock of Emirati heritage. Every year, tens of thousands of camels from across the Gulf compete for hundreds of millions of dirhams in prize money at landmark calendar events.
The Sheikh Hamdan bin Mohammed Festival, usually held in February, is one of the UAE's largest camel racing events. It is held at Al Marmoon racetrack in Dubai, where participants compete to win more than Dh100 million in prize money.
More than 300 races are held during the festival, with the fastest camels qualifying for the season’s finale at the Al Marmoon Heritage Festival in April.
Emirati camels compete with others from Saudi Arabia, Kuwait and Oman, with prizes handed out to the five fastest.
The festival culminates with a nod to Emirati heritage, with craft stalls, foods and dancing during five days of celebration.
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Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
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Title: Assistant dean of students and director of athletics
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Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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