As a baby camel walks with its mother in the Abu Dhabi desert, a blue plastic bag catches its eye and is mistaken for food.
Captured on camera by a government environmental researcher, the moment summed up the threat to wildlife caused by irresponsible dumping of rubbish.
Winston Cowie, marine policy manager at Environment Agency Abu Dhabi, filmed the herd on a recent trip to the Al Khatim desert, a popular camping site on the way to Al Ain.
"Whenever I'm out and about in the desert or the coast it is upsetting to see the amount of plastic that does not need to be there," said Mr Cowie, who usually does research work on the damage plastic causes to sea life.
“We are seeing plastic in both those areas.
"It is heartbreaking when you sail up to an offshore island or desert landscape and you see the amount of plastic that has ended up there.
“We want to bring home the message about the impact this has, not just now but 400 to 500 years into the future.
"It can harm generations of species. People don't have an idea about the damage plastic does to these beautiful creatures."
The short video is the latest evidence of the threat plastic poses to wildlife in the UAE.
An off-road driving club recently filmed the carcass of a camel found in the desert, its bones surrounded with plastic from its stomach.
According to a 2018 report published by the United Nations Environment Programme, the global production of all plastics in 2015 was about 400 million tonnes.
Of that, 36 per cent, or some 144 million tonnes, was single-use packaging.
An estimated 11 billion plastic bags are used every year in the UAE, almost four times the average number used per person worldwide.
Abu Dhabi's single use plastic policy is aimed at educating the public and researching the amount of plastic in use, including the 16 most common items that litter the beaches around the world.
It proposes a ban on plastic bags, a levy on single use plastic and a plastic bottle return scheme to encourage recycling.
“Plastic is everywhere,” Mr Cowie said. He recently worked on a documentary that found plastic in 80 per cent of turtles that washed up on the UAE beaches.
“Everyday items like coffee cups and balloons are commonplace," he said.
“We need to hit home that this is having a real impact in our environment.”
Desert clean up in Sharjah - in pictures
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
more from Janine di Giovanni
More from Neighbourhood Watch:
If you go…
Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.