The UAE will open its first military university in January to train the next generation of armed forces officers.
Zayed Military University will prepare cadets with a combination of academic courses and military training.
It will be the first in the region to offer full undergraduate degrees to military students, officials said. Specialised colleges for the army, air force and navy exist elsewhere in the Gulf.
"But this is the first university where cadets can be trained in any military branch under one roof," Brig Gen Waleed Al Naqbi, deputy commandant of the university told The National.
This is the first university where cadets can be trained in any military branch under one roof,
Brig Gen Waleed Al Naqbi,
Zayed Military University
Its first batch of 100 male Emirati high school pupils will enrol in January 2022. High school pupils can apply once they have completed their 16 months of national service.
A rigorous application procedure has been put in place and those who pass stringent health, physical, and educational standards will be considered.
Initially, only men will be accepted but there are plans to enrol women candidates in the near future.
The first class will study at a temporary facility in the Hamim Beach area on the outskirts of Abu Dhabi and will move to a permanent campus when it is ready. Candidates will be trained for three years before deciding on specialisation courses to join a branch of the military.
Those who complete the courses will graduate as officers with a bachelor of science, majoring in security studies and defence, Brig Gen Al Naqbi said.
"In the near future, we will be having more degrees in different specialities to fulfil the future market needs in the defence and security sector."
Officers and lecturers with military backgrounds are being recruited to teach.
“We look forward to seeing the first intake of UAE military cadets entering Zayed Military University,” said Mohammed Al Bawardi, Minister of State for Defence Affairs.
“They will gain the necessary professional and academic experiences and refine their leadership skills.”
Brig Gen Al Naqbi said the new university will “provide a superior level of military training”.
“The first batch of military cadets is preparing to enter history, as we are approaching the celebration of the 50th anniversary of the founding of the UAE and embarking on the journey of the next 50 years that will witness more achievements.
“There is no doubt that the challenges of the modern era require appropriate solutions, and this is exactly what we seek.
“With the establishment of Zayed Military University, there is no doubt that the graduates will be ready to serve their homeland.”
Zayed Military University has tied up with Rabdan Academy, a government-owned institution in Abu Dhabi that offers both academic and vocational education.
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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.
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Document everything immediately; including dates, times, locations and witnesses
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Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
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For tickets for the two-day Maharlika Pilipinas Basketball League (MPBL) event, entitled Dubai Invasion 2019, on September 27 and 28 go to www.meraticket.com.
