Dubai's soaring skyscrapers are more than just an impressive sight.
The shimmering structures also cast welcome shadow which helps create an 'urban canyon cooling' effect which reduces temperatures by as much as 3°C according to a recent study.
Dubai's weather may be cooler than the adjacent desert, but it is by no means perfect, with searing summer temperatures leading residents to reach for the sun block or seek the sanctuary of air-conditioned homes.
So where in the world has an ideal climate?
Here are 10 of the best.
Kunming, China
The weather in Kunming is eternally spring like, giving the city the nickname ‘Spring City’.
The average daily temperature is 15°C in the summer, and a low of 4°C, giving it one of the mildest climates in China.
Without extreme summer heat or frosts, flowers bloom year round.
Even during the winter months, from December to February, it is mild and sunny most of the time, according to the website chinahighlights.com.
It has, however, experience “freak” snowfalls and the temperature has on a handful of occasions reached 30°C.
San Jose, Costa Rica
Located near the equator, the weather in San Jose, Costa Rica, is comfortable and warm year round, with 12 hours on average of sun each day.
The weather across the country varies, with areas close to the Caribbean Sea wet and humid, and those near the Pacific Ocean, dry. But the weather is said to be perfect in the central valley of San Jose, where temperatures average 22°C.
There are two seasons: a wet season where the weather is humid and overcast, and a dry season which is partly cloudy.
It is however consistently warm all year-round.
Madrid, Spain
With short, hot, and dry summers and cold winters, Madrid sees little rainfall, at only 63 days on average annually. It is also very sunny, with around 2,769 hours of sun, which is around four a day in December, and up to more than 11.5 hours a day in July.
This makes it one of the sunniest places in Europe.
Medellin, Colombia
Situated in a mountain region, Medellin is cooler than other cities on the same latitude.
In fact, its temperature is eternally spring-like, typically varying only 10°C year round, between 18°C and 28°C due to its proximity to the equator.
The average temperature is 22 °C. This makes it possible to live there without heating or AC at home. However, a temperature high of 38°C has been recorded.
It has two rainy seasons, where it can rain 21 days out of a month, in April to May and September to November. Showers are, however, usually short.
Auckland, New Zealand
This is another city which benefits from a climate that is comfortable year-round, with no extremes of temperature.
Summers are warm and humid, at an average temperature of 23°C, while winters are mild, averaging 14°C. For that reason, many people have neither heating or AC.
However, the sun can be very strong in the summer.
Rain mainly falls in the winter, between the months of June, July and August.
Auckland is one of the sunniest spots in the country, averaging 2,060 annual sunshine hours.
Oahu, Hawaii, USA
Located 2,390 miles west of San Francisco, Oahu is the third largest island in the Hawaii chain and home to 75 per cent of the state’s population. Temperature varies very little on the island, ranging from 24°C to 32°C year round. And you are not likely to experience much rain, according to Hawaii-guide.com.
It also has the benefit of pretty spectacular scenery, featuring everything fro lava formations to giant sea turtles and even the opportunity to see humpback whales off the coast.
San Diego, US
This city, located in Southern California, is temperate year-round, with the mercury hovering around 22°C and 14°C in the winter.
Temperatures only rarely become very high, when winds bring hot, dry air from the desert. This can happen in September and October, months which hold the record at 44°C and 42°C, respectively.
The lowest temperature of -4°C was recorded in January 1913. Snow falls only very rarely, at just five times in 125 years.
It is also very sunny, with on average 300 sunny days per year.
Canary Islands, Spain
Situated on the west coast of Africa, the Canary Islands is a collection of seven different islands.
Temperatures are mild year-round, fluctuating in a very narrow range of 18°C to 24°C.
The islands claim to have the “best climate in the world”.
A website promoting tourism on the islands claim summers are rain-free, with winters only average around three rainy days a month.
“Clear skies and infrequent rain make for long, sunny days,” says the hellocanaryislands.com site.
“These extended hours of sunshine are known to have a positive effect on mood and health.
“A day in the Canary Islands sunshine is like a natural vitamin D pill that prevents illness and makes you feel good.”
Nice, France
The famous holiday destination on the Mediterranean coastline has a pleasant climate year-round.
From June to October, average temperatures range from 20°C to 25°C. Temperatures reach a peak in July, when mercury hits 26°C on average. In January, the coldest month, it is 12°C on average.
The sea temperature ranges from 13°C in winter to 23°C in summer.
On average, there are around 2,720 sunshine hours each year.
Sydney, Australia
The city enjoys a sunny climate with mild winters and warm summers, according to the website Australia.com.
During the summer, temperatures average around 18°C to 25°C, while water temperatures are around 22°C to 23°C.
The city frequently benefits from afternoon sea breezes.
In the winter, when sunny skies are most abundant, temperatures drop between 8.8°C to 17°C.
It is, however, prone to droughts. In 2005, the city’s reservoir reached all-time lows.
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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
Fixtures
50-over match
UAE v Lancashire, starts at 10am
Champion County match
MCC v Surrey, four-day match, starting on Sunday, March 24, play starts at 10am
Both matches are at ICC Academy, Dubai Sports City. Admission is free.
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Countries offering golden visas
UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.
Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.
Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.
Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.
Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
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Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
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