• The Umm Al Quwain Department of Tourism and Antiquities has begun restoring the Al Ameer School. All photos by Wam
    The Umm Al Quwain Department of Tourism and Antiquities has begun restoring the Al Ameer School. All photos by Wam
  • The school dates back to before the UAE was formed.
    The school dates back to before the UAE was formed.
  • The house was built in a traditional style and the renovation will reflect that, the department said.
    The house was built in a traditional style and the renovation will reflect that, the department said.
  • The restoration is part of a broader plan to rejuvenate the emirate's old town.
    The restoration is part of a broader plan to rejuvenate the emirate's old town.
  • Umm Al Quwain is known for its history and natural beauty.
    Umm Al Quwain is known for its history and natural beauty.

Heritage

UAE at 50: Umm Al Quwain begins restoration of historic old town

First phase of renovation tackles a school built before the UAE was formed

The National

May 23, 2021

  • English
  • Arabic

Umm Al Quwain has begun a major project to restore the emirate's old town.

It started with the renovation of the emirate's first school, which was built before the UAE was formed, state news agency Wam reported.

Al Ameer School, located in Freej Al Khor and built in 1959, will be restored using the same construction materials to match its original design.

The project – revitalising the historic area of Umm Al Quwain – will eventually encompass the entire old town that has historic buildings dating back more than 200 years.

The UAQ Department of Tourism and Antiquities is leading the project and, when complete, hopes to attract tourists to the carefully restored building.

It said the restoration project is a unique opportunity to promote the history and development of the emirate and its people.

The Al Ameer School was constructed in a style sympathetic to its environment and included a covered arcade to give pupils shade from the sun.

Plans for the rejuvenation and restoration of UAQ's old town have been in the works for several years.

The UAE's smallest emirate by population is increasingly attracting more tourists with new hotels and beach clubs opening.

UAQ's natural beauty - in pictures

  • Large flocks of migratory flamingos are among the spectacular sights of Umm Al Quwain. WAM
    Large flocks of migratory flamingos are among the spectacular sights of Umm Al Quwain. WAM
  • Umm Al Quwain is also home to resident birds such as this striated heron. WAM
    Umm Al Quwain is also home to resident birds such as this striated heron. WAM
  • Socotra cormorants are among the Umm Al Quwain coast's breeding birds. WAM
    Socotra cormorants are among the Umm Al Quwain coast's breeding birds. WAM
  • The northern emirate of Umm Al Quwain is the UAE's least populous, making its coasts and nature reserves an ideal stopover for migratory birds. WAM
    The northern emirate of Umm Al Quwain is the UAE's least populous, making its coasts and nature reserves an ideal stopover for migratory birds. WAM
  • Large numbers of birds can be seen in Umm Al Quwain's nature reserves during migration periods. WAM
    Large numbers of birds can be seen in Umm Al Quwain's nature reserves during migration periods. WAM
  • The Arabian sand gazelle is a common sight in the nature reserves of Umm Al Quwain. WAM
    The Arabian sand gazelle is a common sight in the nature reserves of Umm Al Quwain. WAM
  • Flamingos coming in to land in the northern emirate of Umm Al Quwain. WAM
    Flamingos coming in to land in the northern emirate of Umm Al Quwain. WAM
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3Etwo%20permanent%20magnet%20synchronous%20motors%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Etwo-speed%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E625hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E850Nm%3Cbr%3E%3Cstrong%3ERange%3A%20%3C%2Fstrong%3E456km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh737%2C480%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
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

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

The%20Little%20Mermaid%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rob%20Marshall%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EHalle%20Bailey%2C%20Jonah%20Hauer-King%2C%20Melissa%20McCarthy%2C%20Javier%20Bardem%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
'The Last Days of Ptolemy Grey'

Rating: 3/5

Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro

Writers: Walter Mosley

Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins

RESULT

Manchester City 5 Swansea City 0
Man City: D Silva (12'), Sterling (16'), De Bruyne (54' ), B Silva (64' minutes), Jesus (88')

DUBAI%20BLING%3A%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3ENetflix%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EKris%20Fade%2C%20Ebraheem%20Al%20Samadi%2C%20Zeina%20Khoury%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
UAEUmm Al Quwain