The Liwa Date Festival is back for a sixteenth year - but the latest installment of the cultural celebration is like no other in its rich history.
Due to the challenges of the Covid-19 pandemic, no visitors are allowed to attend an event which traditionally draws tens of thousands of people from across the Emirates and the wider region.
While safety is understandably paramount, the show is still able to go on - taking on a drive through-style format - with entrants vying for a share of a lucrative Dh8 million prize fund for showcasing the best produce.
The ever-popular six-day festival got under way on Friday with strict safety measures in place.
Contestants must drive through to the festival premises and deliver their entries from their vehicles.
Once a participant arrives at the gates of the festival grounds, they must present their Emirates ID card and proof they have tested negative for Covid-19 through Al Hosn app.
After being admitted inside the gate, the vehicle passes through a sterilisation tunnel.
Then the contestant is guided to one of three stations to present his entry.
As no direct contact is allowed, the entrant communicates with the administrator through a microphone and speaker.
The entrant inserts their ID card in an electronic reader to register their details, and takes oath that the fruits they are entering in the competition are from their own farm.
The date basket is weighed to make sure it meets the minimum weight requirement for that given contest.
The contestant then leaves, the date-basket is sterilised, and taken to the judges so they can examine each fruit’s size, colour and type.
For each competition category, a number of finalists are selected, and two judges visit their farms in person for further evaluation.
Once the winners have been selected, the top three will be announced through the festival’s social media accounts, and their trophies will be presented on an empty stage for filming.
All winners will be contacted to receive their cash prizes through their bank accounts or by being issued cheques.
Normally, the top three winners are honoured on stage, to be greeted by cheering crowds, which won’t be possible this year.
The Liwa Date Festival is being under the patronage of Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs.
Despite the unique circumstances of this year's festival, there remains great interest in an event celebrating the country's heritage.
Hundreds of people have entered what they hope to be prize-winning produce in recent days.
The festival is seen as the highlight of Liwa's social calendar with winners becoming renowned among Emiratis who live in the region.
The annual event seeks to promote the cultivation of the finest varieties of dates and give companies and farmers a platform to share healthy, sustainable agricultural methods for producing high quality dates.
The festival is held in July to correspond with the annual date harvest.
Why are you, you?
Why are you, you?
From this question, a new beginning.
From this question, a new destiny.
For you are a world, and a meeting of worlds.
Our dream is to unite that which has been
separated by history.
To return the many to the one.
A great story unites us all,
beyond colour and creed and gender.
The lightning flash of art
And the music of the heart.
We reflect all cultures, all ways.
We are a twenty first century wonder.
Universal ideals, visions of art and truth.
Now is the turning point of cultures and hopes.
Come with questions, leave with visions.
We are the link between the past and the future.
Here, through art, new possibilities are born. And
new answers are given wings.
Why are you, you?
Because we are mirrors of each other.
Because together we create new worlds.
Together we are more powerful than we know.
We connect, we inspire, we multiply illuminations
with the unique light of art.
Ben Okri,
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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