Sheikh Mansour attends camel race in Abu Dhabi’s Al Wathba


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Sheikh Mansour bin Zayed watched one of the races of the Zayed Grand Prize for Camel Racing, on Friday.

The Deputy Prime Minister followed the camels around the racetrack in his vehicle, along with other government officials, as well as camel owners from the UAE and GCC.

Sheikh Mansour, also the Minister of Presidential Affairs, watched the main rounds of a four-kilometre race in 'Al Haqayeq' category.

Sheikh Sultan bin Hamdan Al Nahyan, adviser to the UAE President and chairman of the Emirates Camel Racing Federation, also attended.

The owner of the winning camel can win millions of dirhams in prizes.

The event was held as part of this year's Sheikh Zayed Heritage Festival.

The festival also includes falconry shows, musical performances,  a variety of competitions and fireworks.

Covid-19 precautionary measures are in place for the event, including thermal cameras at the entrance, social distancing signs, capped capacity for exhibitions and side events, and only visitors who have registered may attend.

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Ten tax points to be aware of in 2026

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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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2. Bathua 

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4. Pearl and finger millet 

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Date of start: 2013

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Based: Dubai

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Watford 1 (Deulofeu 80' p)

Chelsea 2 (Abraham 5', Pulisic 55')

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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
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When: November 21-24
Where: Jumeirah Golf Estates, Dubai
Tickets: www.ticketmaster.ae.

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

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