• Tourists walk along the bridge from Jumeirah Beach Residence to Bluewaters Island on a cool January day. The city is one of the global hubs fully open to tourists, who have flocked there for a break from lockdown at home. AP
    Tourists walk along the bridge from Jumeirah Beach Residence to Bluewaters Island on a cool January day. The city is one of the global hubs fully open to tourists, who have flocked there for a break from lockdown at home. AP
  • Tourists and residents enjoy the sunset at Jumeirah Beach Residence, with the Dubai Eye on Bluewaters Island in the background
    Tourists and residents enjoy the sunset at Jumeirah Beach Residence, with the Dubai Eye on Bluewaters Island in the background
  • Mask-clad Israeli tourists walk towards their bus after a visit to the historic Al Fahidi neighbourhood near Dubai Creek. AFP
    Mask-clad Israeli tourists walk towards their bus after a visit to the historic Al Fahidi neighbourhood near Dubai Creek. AFP
  • A mask-clad tourist pictured with the windtowers of Al Fahidi in the background. AFP
    A mask-clad tourist pictured with the windtowers of Al Fahidi in the background. AFP
  • A tourist sandboards down a dune in the Dubai desert
    A tourist sandboards down a dune in the Dubai desert
  • A man slides along a zip line over the Marina
    A man slides along a zip line over the Marina
  • Tourists look at the skyline at sunset. AP
    Tourists look at the skyline at sunset. AP
  • Dubai’s main souq, alongside the Creek. AFP
    Dubai’s main souq, alongside the Creek. AFP
  • People ride an abra on the Creek between Deira and Bur Dubai. AFP
    People ride an abra on the Creek between Deira and Bur Dubai. AFP

Dubai hotels told to axe Friday brunch and yacht parties restricted


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Dubai’s hotels and restaurants have been told to suspend brunches as authorities further tighten the rules on social gatherings.

Dubai Tourism singled out brunches – which typically have all-you-can-eat-and-drink deals and entertainment – in an email to hotels and restaurants.

The authority told managers to “postpone any activity that leads to large gatherings such as weekend brunches”.

Tours or parties on yachts were also restricted to 10 people. Previously, vessels were allowed to sail with 50 per cent capacity.

It reiterated that hotels must operate at no more than 70 per cent occupancy and no further bookings or extensions should be made until that figure is complied with.

Dubai Tourism said “any failure to comply with precautionary measures will result in serious action against the venue”.

On Monday, the government cut mall and venue capacity, a move that also affected cinemas, pool use and sports complexes.

Any licensed venue classed as a “pub or bar” – which includes nightclubs – but that is not a restaurant was to close immediately.

Despite the decision, restaurants and bars that serve food to people seated at tables can stay open. The decision was seen by the industry as a lifeline, allowing them to serve residents and tourists at a time when the global hospitality sector is in crisis.

Although “brunches” are now off the menu, special offers and set fees for meals and alcoholic drinks were not specifically ruled out.

On Wednesday, hotels and bars told The National they were still taking orders for scaled back "set deals" this weekend, and would have various distancing measures in place to ensure compliance.

All serving of food and drinks must be to customers seated at tables, officials reiterated.

UAE’s vaccine campaign latest – in pictures

  • People queue for the vaccine near DIFC. The city has approved Pfizer-BioNTech, Sinopharm and Oxfrd-AstraZeneca for use, and officials hope to have half the population vaccinated by late March. AFP
    People queue for the vaccine near DIFC. The city has approved Pfizer-BioNTech, Sinopharm and Oxfrd-AstraZeneca for use, and officials hope to have half the population vaccinated by late March. AFP
  • Abu Dhabi has vaccinated at least 60 per cent of teachers and school staff, many during a week-long vaccine drive in late January. Courtesy: Adek
    Abu Dhabi has vaccinated at least 60 per cent of teachers and school staff, many during a week-long vaccine drive in late January. Courtesy: Adek
  • A man receives a dose of a vaccine against Covid-19 at St Paul’s Church in Abu Dhabi. Khushnum Bhandari / The National
    A man receives a dose of a vaccine against Covid-19 at St Paul’s Church in Abu Dhabi. Khushnum Bhandari / The National
  • A vaccine is administered at Bareen International Hospital in Mohamed Bin Zayed City, Abu Dhabi. Courtesy: Bareen hospital
    A vaccine is administered at Bareen International Hospital in Mohamed Bin Zayed City, Abu Dhabi. Courtesy: Bareen hospital
  • Abu Dhabi has vaccinated at least 60 per cent of teachers and school staff, many during a week-long vaccine drive in late January. Courtesy: Adek
    Abu Dhabi has vaccinated at least 60 per cent of teachers and school staff, many during a week-long vaccine drive in late January. Courtesy: Adek
  • Airport personnel unload a coronavirus vaccine shipment at Dubai International Airport on February 1, 2021. AFP
    Airport personnel unload a coronavirus vaccine shipment at Dubai International Airport on February 1, 2021. AFP
  • An Emirates Airlines Boeing 777 unloads a coronavirus vaccine shipment at Dubai International Airport on February 1, 2021. The airline is part of the Vaccine Logistics Alliance, which includes also logistics giant DP World. Karim Sahib / AFP
    An Emirates Airlines Boeing 777 unloads a coronavirus vaccine shipment at Dubai International Airport on February 1, 2021. The airline is part of the Vaccine Logistics Alliance, which includes also logistics giant DP World. Karim Sahib / AFP
  • People wait to enter a vaccination centre at Dubai's financial district on January 24, 2021. AFP
    People wait to enter a vaccination centre at Dubai's financial district on January 24, 2021. AFP
  • People queue for the vaccine near DIFC. The city has approved Pfizer-BioNTech, Sinopharm and Oxfrd-AstraZeneca for use, and officials hope to have half the population vaccinated by late March. AFP
    People queue for the vaccine near DIFC. The city has approved Pfizer-BioNTech, Sinopharm and Oxfrd-AstraZeneca for use, and officials hope to have half the population vaccinated by late March. AFP
  • A teacher gives a thumbs up as he receives the Sinopharm vaccine in Abu Dhabi. Courtesy: Department of Education and Knowledge
    A teacher gives a thumbs up as he receives the Sinopharm vaccine in Abu Dhabi. Courtesy: Department of Education and Knowledge
  • A placard informs the public of the location of a designated Covid-19 vaccination centre in Dubai's financial centre district. AFP
    A placard informs the public of the location of a designated Covid-19 vaccination centre in Dubai's financial centre district. AFP
  • People in Dubai queue for a vaccine on January 24, 2021. AFP
    People in Dubai queue for a vaccine on January 24, 2021. AFP
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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