The coral reef just off the coast of The World islands development was moved in 2008 to protect it from being damaged by developments closer to shore. Now, five years after the move, the reef is flourishing. Courtesy Nakheel
The coral reef just off the coast of The World islands development was moved in 2008 to protect it from being damaged by developments closer to shore. Now, five years after the move, the reef is flourishing. Courtesy Nakheel
The coral reef just off the coast of The World islands development was moved in 2008 to protect it from being damaged by developments closer to shore. Now, five years after the move, the reef is flourishing. Courtesy Nakheel
The coral reef just off the coast of The World islands development was moved in 2008 to protect it from being damaged by developments closer to shore. Now, five years after the move, the reef is flour

Relocated to The World: Dubai coral reef flourishing in new home


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DUBAI // A spectacular coral reef, thought to be the largest in Dubai, has been opened to the public, five years after it was relocated to The World islands.

Diving groups are now free to explore the reef, which was moved from the Dubai Drydocks breakwater to protect it.

It has been virtually untouched since the move to ensure that the coral had time to stabilise and thrive in its new location.

"Our intent was never to open the corals up in the first couple of years after the move," said Brendan Jack, the head of sustainability and environment at The World's developer, Nakheel.

"We wanted to make sure that everything had survived. We had to give things time to make sure they were established before the added pressure of having dive tours."

After five years, Mr Jack said, the coral had not only become established but was flourishing in its new location on The World breakwater.

"Typically, most divers will say there's relatively not as much to see on the Gulf side of the Arabian Peninsula as there is on the east coast," he said. "However, that might change. The guys who went out to have a trial dive were very impressed."

The corals were discovered by Nakheel in 2007 while conducting an environmental-impact study on the Drydocks breakwater.

A causeway had been planned near or on the breakwater, meaning the coral would have been destroyed in any development.

It was decided to move the coral but common methods of doing so can also be devastating, with sometimes only 35 per cent of the marine invertebrates surviving. Conservationists at Nakheel came up with a new way to rehome them.

"Our coral move was an engineering first," said Ali Saeed bin Thalith, the director of development and operations at Nakheel Marine Group. "We were in unknown territory when we undertook the exercise, which involved moving more than 1,100 coral-encrusted rocks, each weighing about 5 tonnes.

"These had to be removed, lifted and carried by barge without ever actually leaving the water.

"It was a real challenge, even down to finding the super-strong glue that could be used underwater for lifting the rocks and that wouldn't be toxic to the coral."

He said traditional methods involved chiselling or drilling the coral from the rocks, putting it in baskets and transporting it to a new location.

"This wasn't an option for us because each rock was encased in coral, which would have been severely damaged if it were moved in the usual way," he said.

"So we went back to square one and, after four months of painstaking research with world-leading marine consultants and engineers, we found a solution. The result: a successful move, with minimal damage, and a thriving reef."

It is believed that only about seven per cent of the coral was destroyed during the move.

John Burt, an assistant professor and head of the Marine Biology Laboratory at New York University Abu Dhabi, was tasked with monitoring the state of the coral for 18 months after the move.

"This was one of the largest coral-relocation projects ever conducted globally, with more than 20,000 coral colonies spared from the effects of infrastructure development," he said.

"The techniques used to transport the corals underwater with minimal handling were a world first and showed the creativity and ingenuity that can arise when engineers and ecologists work together for conservation purposes.

"The move also brought additional, originally unintended benefits for other fauna. The area to which the corals were relocated now has a diverse community of reef fish, including rare species not seen in the area before."

Sarah King, a Briton, was one of the first divers to visit the reef last month.

"We were met with clear, blue waters and fantastic visibility, diving down to 15 metres to see a thriving coral reef, abundant with colourful sealife," she said.


mcroucher@thenational.ae

Dubai Rugby Sevens

November 30-December 2, at The Sevens, Dubai

Gulf Under 19

Pool A – Abu Dhabi Harlequins, Jumeirah College Tigers, Dubai English Speaking School 1, Gems World Academy

Pool B – British School Al Khubairat, Bahrain Colts, Jumeirah College Lions, Dubai English Speaking School 2

Pool C - Dubai College A, Dubai Sharks, Jumeirah English Speaking School, Al Yasmina

Pool D – Dubai Exiles, Dubai Hurricanes, Al Ain Amblers, Deira International School

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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