The town of Hatta is to be transformed into a major tourism destination, with an inland beach, lake and cable-driven mountain railway.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, unveiled the latest vision for the town on Saturday.
Hatta, near the border with Oman, has in recent years been transformed into an adventure getaway, with mountain biking and kayaking popular activities.
Now it will be the subject of major investment to turn it into an even bigger destination for residents and tourists.
“Today, we launched a comprehensive development plan in Hatta, which includes the construction of a beach and a new lake, and transport systems for the mountain slopes – a funicular [cable railway]," he said, “and the longest mountain walk in the Emirates".
In addition, there will be new “hotel facilities, and 120 kilometres of bicycle paths … we have approved a permanent committee to oversee the development of Hatta,” Sheikh Mohammed said.
The projects were unveiled as part of a 20-year Hatta Master Development Plan, which forms an integral part of the Dubai 2040 Urban Master Plan, launched earlier this year.
A major part of the plan will develop Hatta Beach Project, a year-round tourist destination, while at the same time conserving the heritage and natural environment of the area.
The plan will develop a mountainside health resort and the first tourist funicular system of its kind in the region that will transport visitors to the dam site.
Public transport services to Hatta will be improved, with a new bus service that includes a compartment for bicycles and scooters. It envisages a new ride-sharing service and the provision of an on-demand bus service that will allow visitors to tour various heritage sites.
As well as the 120km network that will connecting key attractions and residential areas, the plan also includes the construction of the longest mountain bike track in the UAE, capable of hosting international competitions and events.
The plan will help young entrepreneurs in the locality to implement projects and creative ideas.
Hatta, high in the Hajar Mountains, has an oasis feel, with temperatures often cooler and with less humidity than the cities of Dubai and Sharjah.
Plans coming to fruition for the town include a waterfall and mountain viewing platform, scheduled for completion next year. A luxury caravan and camping site opened this month.
Hatta mountain viewing platform - in pictures
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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
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6. Further transfer pricing enforcement
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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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