• An outside view of the Sustainability pavilion which features large “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight
    An outside view of the Sustainability pavilion which features large “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight
  • The sprawling Expo 2020 site is prepared to welcome the world later this year
    The sprawling Expo 2020 site is prepared to welcome the world later this year
  • A butterfly finds himself at home in the Sustainability pavilion
    A butterfly finds himself at home in the Sustainability pavilion
  • Sustainability is one of the expo’s key themes and aims to raise awareness of human impact on the environment
    Sustainability is one of the expo’s key themes and aims to raise awareness of human impact on the environment
  • The Sustainability pavilion is set to whet the appetite of visitors ahead of the grand opening of Expo 2020 Dubai in October. All pictures by Pawan Singh / The National
    The Sustainability pavilion is set to whet the appetite of visitors ahead of the grand opening of Expo 2020 Dubai in October. All pictures by Pawan Singh / The National
  • Reem Al Hashimy, director general of Expo 2020 Dubai and Minister of State for International Co-operation, unveils the spectacular Sustainability pavilion
    Reem Al Hashimy, director general of Expo 2020 Dubai and Minister of State for International Co-operation, unveils the spectacular Sustainability pavilion
  • The underground forest zone helps bring nature to life
    The underground forest zone helps bring nature to life
  • Inside the Sustainability pavilion. The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water
    Inside the Sustainability pavilion. The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water
  • The Sustainability pavilion boasts an interactive “underground forest” and “underground ocean” to raise awareness on the negative impact humans have on to the planet
    The Sustainability pavilion boasts an interactive “underground forest” and “underground ocean” to raise awareness on the negative impact humans have on to the planet
  • Visitors to the Sustainability pavilion can see how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change
    Visitors to the Sustainability pavilion can see how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change
  • A striking bat decoration is just one of the eye-catching sights on show
    A striking bat decoration is just one of the eye-catching sights on show
  • The Sustainability pavilion includes consumption halls, which demonstrate how humankind has impacted the environment
    The Sustainability pavilion includes consumption halls, which demonstrate how humankind has impacted the environment

Expo 2020 Dubai site will be a 'city of the future' after world fair


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The head of Expo 2020 has spoken of how the site will become a "new city of the future" as Dubai expands in the years after the world fair.

Reem Al Hashimy, also Minister of State for International Co-operation, said the district would have a legacy long after the end of the six-month event, which runs from October 2021 to March 2022.

During a tour of the main Al Wasl Plaza, the Expo managing director told CNN's Connect the World that the district will be a hub for technology and for living.

"The investment was not to build an Expo. The investment was to have a new city of the future," Ms Hashimy said.

The investment was not to build an Expo. The investment was to have a new city of the future

As part of the nearly $7 billion project, residential districts and a new metro extension have ensured the site is connected to the ever-expanding Dubai.

The district already features on the Dubai Urban Master Plan 2040, which sets a massive expansion in size and population of the emirate from 3.3 million to 5.8 million.

"This is a 480-hectare site that's very well connected with top-notch infrastructure with 5G technology," Ms Al Hashimy said.

"What's interesting to me, on a personal level, is that I see how new technologies have emerged as a result of Covid. There's more of a focus on Ag-tech. There's more of a focus on biotech.

"There are new industries that can bring more value to the economy. This is the perfect place to be able to do that."

Dubai Expo 2020 is predicted to be the largest in-person event to take place this year, at a time when the Uefa football championship and summer Olympics in Japan are running with small crowds.

Speaking from a garden at the Expo site, Ms Al Hashimy promised visitors a "phenomenal show".

"What we're really hoping for is, when people do gather in this garden, that they see a phenomenal show," she said.

"That, when they come to the Expo site, they have the opportunity to experience and explore countries from all around the world who are all present here as well.

"And really use this as an opportunity to chart the path forward for what the next couple of years are going to look like."

The visitor experience will be built around Covid-19 rules and safety, Ms Al Hashimy told CNN.

Organisers have previously said all foreign pavilion personnel can be vaccinated for free, and that all of its employees will be inoculated.

As of this week, 83 per cent of Dubai's eligible population had received one dose, and 64 per cent had received both.

"So first, their safety is paramount. I mean, we are not compromising that at all," she said.

"We also believe that there's enough science and there's enough metrics out there that show that wearing your mask, being distant, having a touch-free experience, being vaccinated, proper ventilation, are all going to really help significantly in ensuring that this is a safe environment."

Despite international travel restrictions and slow vaccine distribution in many parts of the world, Ms Al Hashimy said she was confident of drawing in 25 million visitors to the Expo site.

"We're very keen on fulfilling that 25 million visit target," she said.

"Our mix is probably going to be a little bit different. Certainly in the beginning, we're going to rely a little bit more on domestic visitation as opposed to international visitation.

"Having said that, we think there's going to be a pretty good rebound. You're already seeing a little bit of that now in the summer."

Expo 2020 Dubai opens on October 1, 2021.

Expo 2020 Dubai comes to life - in pictures

  • Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National
    Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National
  • Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National
    Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National
  • Reem Al Hashimy, UAE Minister of State for International Cooperation and Cecilie Hollberg, director of the Galleria dell’Accademia Di Firenze, the museum that is home to the original of Michelangelo’s David during the unveiling ceremony of David statue at the Italy pavilion at EXPO 2020 site in Dubai. Pawan Singh/The National
    Reem Al Hashimy, UAE Minister of State for International Cooperation and Cecilie Hollberg, director of the Galleria dell’Accademia Di Firenze, the museum that is home to the original of Michelangelo’s David during the unveiling ceremony of David statue at the Italy pavilion at EXPO 2020 site in Dubai. Pawan Singh/The National
  • Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National)
    Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National)
  • Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National
    Sheikh Nahyan bin Mubarak Al Nahyan the UAE’s minister of tolerance, Reem Al Hashimy, UAE Minister of State for International Cooperation and other guests were also present during the unveiling ceremony. Pawan Singh/The National
  • View of the Italy pavilion at EXPO 2020 site in Dubai. Pawan Singh/The National
    View of the Italy pavilion at EXPO 2020 site in Dubai. Pawan Singh/The National
  • Carlo Ratti (left) and Italo Rita, co-designers of the Italian pavilion during the unveiling ceremony of David statue at the Italy pavilion at EXPO 2020 site in Dubai. Pawan Singh/The National
    Carlo Ratti (left) and Italo Rita, co-designers of the Italian pavilion during the unveiling ceremony of David statue at the Italy pavilion at EXPO 2020 site in Dubai. Pawan Singh/The National
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

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5

WTL%20SCHEDULE
%3Cp%3EDECEMBER%2019%20(6pm)%0D%3Cbr%3EKites%20v%20Eagles%0D%3Cbr%3EAliassime%20v%20Kyrgios%0D%3Cbr%3ESwiatek%20v%20Garcia%0D%3Cbr%3EEntertainment%3A%20Tiesto%3C%2Fp%3E%0A%3Cp%3EDECEMBER%2020%20(6pm)%0D%3Cbr%3EFalcons%20v%20Hawks%0D%3Cbr%3EDjokovic%20v%20Zverev%0D%3Cbr%3ESabalenka%20v%20Rybakina%0D%3Cbr%3EEntertainment%3A%20Wizkid%0D%3Cbr%3E%0D%3Cbr%3EDECEMBER%2021%20(6pm)%0D%3Cbr%3EFalcons%20v%20Eagles%0D%3Cbr%3EDjokovic%20v%20Kyrgios%0D%3Cbr%3EBadosa%20v%20Garcia%0D%3Cbr%3EEntertainment%3A%20Ne-Yo%0D%3Cbr%3E%0D%3Cbr%3EDECEMBER%2022%20(6pm)%0D%3Cbr%3EHawks%20v%20Kites%0D%3Cbr%3EThiem%20v%20Aliassime%0D%3Cbr%3EKontaveit%20v%20Swiatek%0D%3Cbr%3EEntertainment%3A%20deadmau5%0D%3Cbr%3E%0D%3Cbr%3EDECEMBER%2023%20(2pm)%0D%3Cbr%3EEagles%20v%20Hawks%0D%3Cbr%3EKyrgios%20v%20Zverev%0D%3Cbr%3EGarcia%20v%20Rybakina%0D%3Cbr%3EEntertainment%3A%20Mohammed%20Ramadan%0D%3Cbr%3E%0D%3Cbr%3EDECEMBER%2023%20(6pm)%0D%3Cbr%3EFalcons%20v%20Kites%0D%3Cbr%3EDjokovic%20v%20Aliassime%0D%3Cbr%3ESabalenka%20v%20Swiatek%0D%3Cbr%3EEntertainment%3A%20Mohammed%20Ramadan%0D%3Cbr%3E%0D%3Cbr%3EDECEMBER%2024%20(6pm)%0D%3Cbr%3EFinals%0D%3Cbr%3EEntertainment%3A%20Armin%20Van%20Buuren%0D%3Cbr%3E%0D%3C%2Fp%3E%0A
Favourite things

Luxury: Enjoys window shopping for high-end bags and jewellery

Discount: She works in luxury retail, but is careful about spending, waits for sales, festivals and only buys on discount

University: The only person in her family to go to college, Jiang secured a bachelor’s degree in business management in China

Masters: Studying part-time for a master’s degree in international business marketing in Dubai

Vacation: Heads back home to see family in China

Community work: Member of the Chinese Business Women’s Association of the UAE to encourage other women entrepreneurs

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

The years Ramadan fell in May

1987

1954

1921

1888