Sheikh Mohammed bin Rashid showcased the natural beauty of the UAE to the world in a social media post.
The Vice President and Ruler of Dubai shared a video celebrating the best of the Emirates with his 10.4 million followers on Twitter.
The 55-second clip - which has won thousands of likes since being posted on Friday - features striking mountain ranges, lush greenery, golden sands and cultural landmarks set against a stirring soundtrack.
Sheikh Mohammed accompanied the video, which is emblazoned with the UAE Nation Brand logo, with the words 'My beautiful country'.
Earlier this month, the Ruler of Dubai launched a campaign to get more people to sample the rich array of attractions on offer across the nation.
The "world’s coolest winter" invites people to explore the hidden gems of the seven emirates and during its 45-day run - overseen by the Ministry of Economy in collaboration with local tourism entities - it aims to highlight the landmarks and attractions that distinguish every emirate and contribute to the UAE as a single destination.
It is part of a wider plan to double by 2030 the annual Dh41.2 billion ($11.2bn) spent on domestic tourism and encourage staycations.
As well as bolstering domestic tourism, the UAE has been gradually reopening to international tourists in recent months.
Dubai was among the first global destinations to reopen in July with stringent safety measures in place after the impact of the Covid-19 pandemic.
Last week, Abu Dhabi announced international tourists would be welcomed back to the capital as of Thursday, December 24.
Travellers will need to present a negative PCR test received within 96 hours of their scheduled departure, as previously stated.
They must undergo a second PCR test on landing in Abu Dhabi.
Travellers from green countries must self-isolate until they receive a negative result from the PCR test taken on landing.
The countries currently on the green list are: Australia, Brunei, China, Greece, Greenland, Hong Kong, Malaysia, Mauritius, New Zealand, Saudi Arabia, Singapore, Taiwan, Tajikistan, Thailand, Uzbekistan and Vietnam.
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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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Director: Athale
Rating: 4/5
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Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport
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Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
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