For Sheikh Mohamed bin Zayed, the year began like any other – with a schedule full of high-level meetings and diplomatic visits.
The Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces had an official visit from Shinzo Abe, then prime minister of Japan, on January 13 before travelling to Egypt a few days later.
In Egypt, Sheikh Mohamed met President Abdel Fattah El Sisi, witnessed the opening of a military base and then visited the Sharm El Sheikh Heritage Festival.
Days later, Sheikh Mohamed was back in the sky, flying to Berlin to meet Angela Merkel, Chancellor of Germany.
The month's diplomatic meetings ended with an official visit by Kassym-Jomart Tokayev, President of Kazakhstan, to Abu Dhabi. It was Mr Tokayev's first visit to the UAE since taking office.
To round out the month, Sheikh Mohamed visited the Dubai Expo 2020 site with Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai. The pair witnessed the opening of Al Wasl Plaza, known as the jewel of the site, with the expectation that the Expo would welcome the world in eight months. However, due to the Covid-19 pandemic, the world fair was postponed to 2021.
In February, Sheikh Mohamed took part in a reception to celebrate and honour members of the UAE Armed Forces who took part in the Arab coalition in Yemen. The emirate's leaders attended the ceremony at Zayed Military City, where the country's forces turned out in full display.
By March, attentions had firmly turned towards the Covid-19 outbreak – which had been officially declared a pandemic by the World Health Organisation.
The UAE grounded flights, closed schools and implemented work from home measures to prevent the virus' spread. Up to 100 cases were being detected each day and the country was moving quickly to stop further infections and risk overwhelming hospitals.
Drive-through testing centres were immediately set up across the country to encourage testing with Sheikh Mohamed among the first to be screened at one in Abu Dhabi.
Field hospitals were established and Sheikh Mohamed was kept updated with developments through video conferences. He issued a key message to the country's population, urging them not to worry and described access for food and medicine as a "red line".
In May, he toured the Emirates Field Hospital at Emirates Humanitarian City, where many patients were sent for treatment are being unable to isolate at home. Photographs of the visit showed Sheikh Mohamed wearing a face mask, which had become mandatory across the country as part of safety measures.
As Eid Al Fitr began, families were encouraged to remain home and refrain from visiting others. Sheikh Mohamed led by example and celebrated in isolation from his wider family. Instead, he passed on his Eid greetings through video conference.
In June, Sheikh Mohamed visited the Arab world's first nuclear plant, Barakah, in Al Ruwais, where he praised the "remarkable progress" being made at the facility.
A week later, he visited Strata Manufacturing PJSC, an aerospace facility, at Al Ain International airport. There he met young Emiratis carving out their careers in the sector.
The following month saw the UAE aiming higher still, with the launch of the Hope Probe – a UAE space craft headed for Mars to study the planet. Sheikh Mohamed hosted a welcome ceremony for those involved at Qasr Al Watan to honour their achievement.
August saw one of the most significant regional announcements made after the UAE agreed to normalise relations with Israel. The agreement, known as the Abraham Accord, came in a joint call between Sheikh Mohamed, US President Donald Trump and Israeli Prime Minister Benjamin Netanyahu.
In October, following the successful resumption of most economic activities, Sheikh Mohamed toured Abu Dhabi's newest development: Hudayriyat Island. Snapping photos of the entertainment and sporting destination, Sheikh Mohamed's visit gave residents a glimpse of the leisure hub that would open to the public the following month.
The Crown Prince of Abu Dhabi spent the final two months of the year with a return to diplomatic meetings. A visit to the UAE by outgoing US Secretary of State Mike Pompeo led to a discussion on regional developments and the next month, Sheikh Mohamed travelled to the UK to meet British Prime Minister Boris Johnson. During his UK trip, he also attended his son's graduation from Britain's Royal Military Academy at Sandhurst.
In between his meeting with Mr Pompeo and UK trip, Sheikh Mohamed celebrated the UAE's 49th National Day in Abu Dhabi, where a show in the emirate's mangroves tracked the country's history and looked to a prosperous future.
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6.30pm Maiden Dh165,000 (Dirt) 1,200
7.05pm Handicap Dh165,000 (D) 1,600m
7.40pm Maiden Dh165,000 (D) 1,600m
8.15pm Handicap Dh190,000 (D) 1,600m
8.50pm Handicap Dh175,000 (D) 1,400m
9.25pm Handicap Dh175,000 (D) 2,000m
The National selections:
6.30pm Underwriter
7.05pm Rayig
7.40pm Torno Subito
8.15pm Talento Puma
8.50pm Etisalat
9.25pm Gundogdu
SQUADS
India
Virat Kohli (captain), Rohit Sharma (vice-captain), Shikhar Dhawan, Ajinkya Rahane, Manish Pandey, Kedar Jadhav, Dinesh Karthik, Mahendra Singh Dhoni (wicketkeeper), Hardik Pandya, Axar Patel, Kuldeep Yadav, Yuzvendra Chahal, Jasprit Bumrah, Bhuvneshwar Kumar, Shardul Thakur
New Zealand
Kane Williamson (captain), Martin Guptill, Colin Munro, Ross Taylor, Tom Latham (wicketkeeper), Henry Nicholls, Ish Sodhi, George Worker, Glenn Phillips, Matt Henry, Colin de Grandhomme, Mitchell Santner, Tim Southee, Adam Milne, Trent Boult
The Dictionary of Animal Languages
Heidi Sopinka
Scribe
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
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
Zayed Sustainability Prize
