• Salmon is the country's second favourite fish but imported salmon must travel at least 7,000 km from Norway before it reaches the dinner plate. Fish Farm introduced its locally farmed salmon to supermarkets last year. Bader Al Mabarak, chief executive of the Jebel Ali company, holds a salmon. Pawan Singh / The National
    Salmon is the country's second favourite fish but imported salmon must travel at least 7,000 km from Norway before it reaches the dinner plate. Fish Farm introduced its locally farmed salmon to supermarkets last year. Bader Al Mabarak, chief executive of the Jebel Ali company, holds a salmon. Pawan Singh / The National
  • Spinneys sells fresh Dibba Bay oysters
    Spinneys sells fresh Dibba Bay oysters
  • Few consider the improbable beginnings of dairy farming in the harsh climate of the Gulf when they pick up a bottle of milk from the local baqala. Ravindranath K / The National
    Few consider the improbable beginnings of dairy farming in the harsh climate of the Gulf when they pick up a bottle of milk from the local baqala. Ravindranath K / The National
  • Leafy greens, like the lettuce held here by the director of Smart Acres, Sean Lee, are a favourite at hydroponic farms because they are ready for harvest in as little as 30 days. Hydroponic farming, which is more water and land efficient than conventional farming, may be the future of the industry in the UAE. Victor Besa / The National
    Leafy greens, like the lettuce held here by the director of Smart Acres, Sean Lee, are a favourite at hydroponic farms because they are ready for harvest in as little as 30 days. Hydroponic farming, which is more water and land efficient than conventional farming, may be the future of the industry in the UAE. Victor Besa / The National
  • A mango boom hit Fujairah from the 1970s but many farmers are turning away from conventional farming due to water shortages and electricity costs. Pictured: judges inspect lemons and mangoes during the Liwa Date Festival, which awarded a Dh25,000 prize for best mango.
    A mango boom hit Fujairah from the 1970s but many farmers are turning away from conventional farming due to water shortages and electricity costs. Pictured: judges inspect lemons and mangoes during the Liwa Date Festival, which awarded a Dh25,000 prize for best mango.
  • Sardines, or uma, are a firm favourite of UAE elders as a local protein sources and for their umami flavouring. Pictured: A harvest of sardines dry on a beach in Fujairah city. Alamy
    Sardines, or uma, are a firm favourite of UAE elders as a local protein sources and for their umami flavouring. Pictured: A harvest of sardines dry on a beach in Fujairah city. Alamy
  • Hardy mountain and desert plants indigenous to the UAE can help heal bones, regulate blood sugar and ease menstrual cramps. Wadis like this one, in South Ras Al Khaimah, are full of healing plants. Chris Whiteoak / The National
    Hardy mountain and desert plants indigenous to the UAE can help heal bones, regulate blood sugar and ease menstrual cramps. Wadis like this one, in South Ras Al Khaimah, are full of healing plants. Chris Whiteoak / The National
  • Dibbs, or date molasses, is produced in abundance and is a vitamin-packed natural sweetener that can substitute for imported molasses, syrups and processed sweeteners. Pictured: Abdullah Al Mazrouei, a volunteer at last year’s Liwa Date Festival, checks dates before they are judged. Ravindranath K / The National
    Dibbs, or date molasses, is produced in abundance and is a vitamin-packed natural sweetener that can substitute for imported molasses, syrups and processed sweeteners. Pictured: Abdullah Al Mazrouei, a volunteer at last year’s Liwa Date Festival, checks dates before they are judged. Ravindranath K / The National

Food security: 7 foods produced in the UAE


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Think it’s all dates and cucumbers? Think again. Gulf farmers in the late 20th century, such as Saudi Arabia’s commercial wheat farmers, proved it was possible to grow almost any crop with fresh water and cooling.

But many projects were abandoned because it is no longer a question of if things can grow, but how.

Not all crops are sustainable in a world with finite natural resources. In the last century, agricultural in the Emirates was water and energy intensive and only possible due to generous government subsidies.

The UAE has invested heavily in overseas land acquisition but the pandemic was a stark reminder of the importance of food production within our borders. A push for hydroponics and fish farms is the latest trend to balance the needs of a growing population with limited resources.

The future requires both consumers and producers to be flexible. Buying local helps UAE businesses, cuts your carbon footprint and gives you a fresher meal. Ready to ditch the Norwegian salmon, Spanish spinach and Californian blueberries? Then read on for some local options.

1. Salmon – Jebel Ali

Bader Bin Mubarak presents Fish Farm's desert-grown salmon. Pawan Singh / The National
Bader Bin Mubarak presents Fish Farm's desert-grown salmon. Pawan Singh / The National

The world has an insatiable appetite for salmon and it is the second most popular fish in the UAE after hammour.

But the cold water fish is imported from farms in Norway, or even Argentina, so it has travelled at least 7,000km before it hits your dinner plate. Enter Fish Farm.

The Jebel Ali company flew out 40,000 baby salmon from Scotland to start its onshore hatchery and plans to produce 10,000 to 15,000kg of salmon a month.

Its launch alongside a government push for locally farmed fish as a respite for depleted local stocks. Fish Farm salmon went on sale at Spinneys last year at Dh99 per kilogram.

2. Oysters – Dibba Fujairah

Chef Sean Connolly shucks an oyster from Dibba Bay, an oyster farm in Fujairah.
Chef Sean Connolly shucks an oyster from Dibba Bay, an oyster farm in Fujairah.

In the UAE, we consume 220,000 tonnes of seafood a year and three quarters of it is imported. Ramie Murray, a Scot raised in Dubai, saw this as an opportunity and opened Dibba Bay, a three-hectare farm producing between 25,000 and 30,000 oysters per month for local restaurants. The briny oysters are grow in multi-level nets three metres under the sea on the east coast.

3. Dairy – Al Ain and Digdagga

Cows get a bracing spray of water at Al Ain Dairy. Ravindranath K / The National
Cows get a bracing spray of water at Al Ain Dairy. Ravindranath K / The National

The improbability of European dairy cows thriving in the scorching Arabian desert is not given a thought when shoppers pick up a bottle of milk at the local baqala. But the remarkable tale of how the Gulf got its first dairy cows in 1969, when a herd of heavily pregnant Friesians and a bull named Ironside arrived in Ras Al Khaimah, is emblematic of how 20th century farmers defied expectations to boost food production.

Border closures have caused GCC states to step up their milk production, even as dairy's heavy carbon and water footprint have caused consumers elsewhere to look at alternatives. Meanwhile, food experts still see untapped potential for camel milk, with is three times richer in Vitamin C than cow milk.

4. Leafy greens – Abu Dhabi

Sean Lee inspects a new crop of lettuce at the Smart Acres hydroponics farm in Abu Dhabi. Victor Besa / The National
Sean Lee inspects a new crop of lettuce at the Smart Acres hydroponics farm in Abu Dhabi. Victor Besa / The National

The country's first hydroponic farms produced leafy greens in the UAE as early as 1969, when American horticulturalist Merle Jensen filled greenhouses on Saadiyat Island at the Arid Lands Research Centre.

Fast-growing greens such as lettuce, spinach and rocket are popular at hydroponic farms, where crops grow in tubes of nutrient-rich water instead of soil.

Hydroponic farming is organic, and water and land-efficient, so it is little wonder farmers are turning to this technique, pioneered half a century ago, to grow great crops of cucumbers, tomatoes, cabbage and green peppers.

5. Mangoes – Fujairah

Judges inspect lemons and mangoes during the Liwa Date Festival.
Judges inspect lemons and mangoes during the Liwa Date Festival.

The national mango boom began after federation in 1970s and got an push in 2011 when the Liwa Date Festival offered Dh25,000 for the country’s best mango.

Mountainous Fujairah is home to about half of the country's mango trees, which numbered 109,000 in 2015. However, some farmers are turning away from mangoes and conventional farming as water tables turn saline and electricity expenses prove too high, showing long-term resource management is essential if food security is to be sustained over decades.

6. Sardines (uma) – East Coast

Fishermen drying sardines on the beach of Fujairah city.
Fishermen drying sardines on the beach of Fujairah city.

Looking for a local source of protein? Old-timers swear by dried sardines, eaten as snack on naan or ground and mixed into oil and poured over rice for a little umami flavouring.

It’s an acquired taste but a great source of omega-3s, calcium and vitamin D, and has low mercury levels compared with other fish.

7. Mountain herbs – Hajjar mountains

A stream flows through a wadi near Muna'i, Ras Al Khaimah. Chris Whiteoak / The National
A stream flows through a wadi near Muna'i, Ras Al Khaimah. Chris Whiteoak / The National

From aloe to bishop’s weed seeds, the country’s mountains and deserts are full of powerful herbs that can heal broken bones, regulate blood sugar or ease menstrual cramps. But these fragile habitats are being lost to sprawling suburbs and roadways, and are at risk from climate change.

Botanists are still discovering the wonders of hardy plants perfectly adapted to our arid climate.

Pick up a field guide such as The Comprehensive Guide to the Wild Flowers of the United Arab Emirates by Dr Marijcke Jongbloed and you're ready to forage.

Honourable mention: Dibbs

Ali Al Mehri prepares for the Liwa Date Festival. Christopher Pike / The National
Ali Al Mehri prepares for the Liwa Date Festival. Christopher Pike / The National

This list would not be complete without a tip of the hat to one of the world’s greatest natural sweeteners, and one we have in abundance.

Date syrup, or dibbs, is a perfect substitute for many imports: use it in baking instead of molasses, on ice cream instead of chocolate sauce, or on pancakes instead of maple syrup.

It is low calorie, unprocessed and loaded with the goodness of vitamin A and C, thiamine, folate, calcium, iron and magnesium. What’s more, it costs less than Dh15 for a 1kg bottle and never spoils. It is probably only a matter of time before it is hailed internationally as the superfood it is.

Ferrari 12Cilindri specs

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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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

 

 

About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

MATCH INFO

Newcastle United 1 (Carroll 82')

Leicester City 2 (Maddison 55', Tielemans 72')

Man of the match James Maddison (Leicester)

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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