Food companies from across the globe unveiled their produce on the first day of a major trade show in Dubai on Sunday.
About 2,500 exhibitors from 85 nations are taking part in Gulfood, which was given the go ahead with a series of strict measures in place to keep attendees safe.
With the impact of the pandemic and food security high on the agenda, the five-day event is an opportunity for producers to tap into new markets.
Delegates and company reps must taste before they buy or take deals any further - creating an issue around the removal of masks.
Regrettably we missed out on some countries. Israel, Saudi Arabia, New Zealand. But the imperative for business is very strong
"Food sampling is part of the experience, so we have created a series of kiosks around the hall for tasting, as no removal of masks is allowed in the aisles," Trixie LohMirmand, senior vice president of Dubai World Trade Centre, told The National.
The halls were busy on Sunday but scaled back compared to previous years.
One-way walking systems were in place in exhibition halls, and safety officers roamed the aisles ensuring everyone wore their masks properly.
Attendees are required to book their passes in advance, no tickets are available on the door. In previous years, the public could visit the event to taste and try what was on offer.
The event went ahead despite various travel restrictions and quarantine measures in place. Many dedicated delegates will enter 10 or 14-day hotel quarantine on return to their home countries.
"Travel restrictions were an enormous challenge," said Ms LohMirmand.
"Regrettably we missed out on some countries. Israel was unable to come because of lockdown, we miss many of our friends from Saudi Arabia as well, and New Zealand, Bahrain and Vietnam.
"But saying that, out of the 32 countries where there are a lot of travel restrictions and quarantine rules, we have 15 countries here, like Switzerland, France and Germany, which means the impetus, the imperative for business is very strong."
In the World Food Hall, there was produce from all corners of the globe.
Charmaine Mignon Yalong, commercial attaché for the Philippine Department of Trade and Industry, is already based in the UAE.
Her country's stand is a quarter of its normal size, with 13 companies instead of up to 50.
"It is kind of difficult to do business, especially when you are used to physical meetings, but we are getting there. This is just how business is done nowadays," she said.
Davine Loh is managing director of Moon Good Taste of Malaysia, which makes pastes and dipping sauces.
She found it hard to travel to the UAE, because Malaysia is locked down again.
"The country only allowed 18 companies to come here. We were very lucky, even though we had government approval, we had to try three times to get immigration to allow us to leave the country.
"We will have to do 10 days quarantine in a hotel when we fly home.
"But it was important to us to come in person, so we could explain our products with more passion.
"We are looking for a distributor for the UK or Africa, and tomorrow we have clients from those countries coming to meet us here."
UAE companies look to go global
Ananya Narayan is the managing director of Hunter Foods, a snack company based in the UAE.
Half of the firm's annual leads on business typically come from Gulfood. Its reps speak to as many as 500 people about potential business, which is then filtered down to 20 or 30 potentials, and about five signed deals.
"Japan is one of our largest markets outside the UAE, and we are sending tens of containers every month to Japan," he said.
"And it started right here in Gulfood, when one of the most premium supermarkets came to see our stand.
"It took 18 months but we are now one of their top imports globally on any item.
"We hope to triple our business in Japan over the next year, thanks to that one lead. But just like that, there are so many more."
Immune boosting food in demand
Adam Ragab is general manager of Bedaya General Trading, which has imported healthy food and drinks into the UAE for 14 years.
"Considering the pandemic, the number of people who are here on the first day, is very encouraging," he said.
Immunity boosting food is proving a major theme of the exhibition this year, along with sustainability.
Mr Ragab said the consumer has moved on since 2020.
"It's not just about food anymore, it's about where this food is coming from, and how this food is affecting the environment," he said.
"Companies are now ensuring they have a vision, so that by 2025 they will have zero cost on the environment.
"These are the companies that are getting more traction with consumers, who are not just worried about their own health, they are worried about the environment and the whole planet itself.
"Especially the new generation - they are asking all these smart questions - where is my food coming from? This is the direction that will keep in growing."
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A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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.
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