Sheikh Khaled bin Mohamed, Crown Prince of Abu Dhabi, held talks with Malaysian Prime Minister Anwar Ibrahim in Kuala Lumpur on Monday.
The two men reviewed ways to bolster ties between the nations in a number of key sectors, Abu Dhabi Media Office reported.
They discussed ways to expand the framework of economic co-operation between the two countries in priority sectors such as healthcare services, clean energy, infrastructure and transport projects.
They also discussed strengthening co-operation through the establishment of a comprehensive economic partnership between the UAE and Malaysia.
It was also agreed to launch the Sheikh Zayed Chair at the Institute of Strategic and International Studies Malaysia, which aims to bridge the gap in study and research around the regions of West Asia and South-East Asia.
It will serve as a research body that contributes to developing policies and providing scientific recommendations to authorities, decision-makers and civil organisations, as well as to youth in the two regions.
They also agreed to establish a chair in the name of Sheikha Fatima, Mother of the Nation, at the National Defence University of Malaysia, to further empower women and girls in the fields of peace and security, and peacekeeping missions at the UN, in addition to strengthening existing partnership between the UAE and Malaysia.
The meeting took place during a welcome reception Mr Ibrahim hosted for Sheikh Khaled, who expressed his thanks and appreciation for the warm reception and emphasised the UAE’s continuing commitment to enhancing co-operation with Malaysia across all fields.
The meeting was attended by a UAE delegation including Suhail Al Mazrouei, Minister of Energy and Infrastructure, Dr Thani Al Zeyoudi, Minister of State for Foreign Trade, Mohammed Ali Al Shorafa, chairman of the Department of Municipalities and Transport; and Ahmed Jasem Al Zaabi, chairman of the Abu Dhabi Department of Economic Development.
Sheikh Khaled arrived in the Malaysian capital on Sunday for the start of an official visit, his first since being appointed to the role in March.
Mr Ibrahim was named prime minister in November by the King of Malaysia, Sultan Abdullah Ahmad Shah, after elections produced an unprecedented hung parliament.
The UAE has strong relations with the South-East Asian country that date back several decades.
The Malaysian embassy was opened in Abu Dhabi in 1983, and the UAE embassy in Kuala Lumpur in 1995.
Malaysia attracts a large number of Emirati tourists every year and the country is a popular educational destination for young Emiratis, especially management, accounting and law students.
In February, the King of Malaysia travelled to the UAE for a state visit.
Sheikh Hamed bin Zayed, member of Abu Dhabi Executive Council, and other officials received him upon his arrival at the Presidential Terminal at Abu Dhabi International Airport.
It was the second visit by the Malaysian monarch to the Emirates in three months.
In December, the king visited Abu Dhabi to witness the signing of a historic oil deal between the two nations.
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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
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