• Vessel participating in next week's Naval Defence Exhibition (Naxdex) sail through the Mussaffah channel to berth at the Abu Dhabi National Exhibition Centre marina. All photos by Victor Besa / The National
    Vessel participating in next week's Naval Defence Exhibition (Naxdex) sail through the Mussaffah channel to berth at the Abu Dhabi National Exhibition Centre marina. All photos by Victor Besa / The National
  • Scores of vessels arrived on Thursday.
    Scores of vessels arrived on Thursday.
  • Crew on one of the vessels.
    Crew on one of the vessels.
  • Crew of one ship prepare to disembark.
    Crew of one ship prepare to disembark.
  • Naxdex is part of Idex, one of the region's largest defence fairs.
    Naxdex is part of Idex, one of the region's largest defence fairs.
  • Crew of the RBNS Al Muharraq.
    Crew of the RBNS Al Muharraq.
  • The vessels sailed through the Mussaffah channel with Abu Dhabi in the background.
    The vessels sailed through the Mussaffah channel with Abu Dhabi in the background.
  • The defence fair features live drills.
    The defence fair features live drills.
  • The vessels sailed past Abu Dhabi landmarks such as the Sheikh Zayed Grand Mosque.
    The vessels sailed past Abu Dhabi landmarks such as the Sheikh Zayed Grand Mosque.
  • The ships were welcomed by a UAE band on arrival. Victor Besa / The National
    The ships were welcomed by a UAE band on arrival. Victor Besa / The National

Idex: Warships sail in for Abu Dhabi's defence fair


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Several warships have arrived in Abu Dhabi ahead of Sunday's major defence fair.

The ships steamed down the city's Mussaffah channel to their berths at Abu Dhabi National Exhibition Centre (Adnec).

At least five ships made the journey on Thursday including an Emirati vessel and one from Pakistan.

Images of the voyage showed the vessels sailing past Abu Dhabi landmarks such as the Sheikh Zayed Grand Mosque.

They were met with a reception and band on arrival.

The arrival of vessels marks the final preparations before the opening of the International Defence Exhibition (Idex) and the Naval Defence Exhibition (Navdex) on Sunday.

Idex is the region's biggest defence fair displaying the most advanced military hardware on the planet where billions of dirhams of deals are usually sealed. The five-day biennial event features hundreds of defence companies, live military drills and aerial displays from Al Fursan, the UAE's aerobatics team.

It will be the first major in-person exhibition held in Abu Dhabi since the Covid-19 pandemic broke out. Teams at the sprawling complex are working 24 hours a day, seven days a week to make sure the event is a success.

Final preparations for Idex - In pictures

  • Workers set up in preparation for Navdex and Idex at Abu Dhabi National Exhibition centre Marina. Khushnum Bhandari for The National
    Workers set up in preparation for Navdex and Idex at Abu Dhabi National Exhibition centre Marina. Khushnum Bhandari for The National
  • Halls are prepared to display advanced military hardware from companies from around the world. Khushnum Bhandari for The National
    Halls are prepared to display advanced military hardware from companies from around the world. Khushnum Bhandari for The National
  • Construction under way at Adnec in preparation for Idex and Navdex this month. Khushnum Bhandari for The National
    Construction under way at Adnec in preparation for Idex and Navdex this month. Khushnum Bhandari for The National
  • Saeed Al Mansoori, executive director of Capital Events gives a media tour of Idex and Navdex at Adnec. Khushnum Bhandari for The National
    Saeed Al Mansoori, executive director of Capital Events gives a media tour of Idex and Navdex at Adnec. Khushnum Bhandari for The National
  • Workers set up in preparation for Navdex and Idex at Abu Dhabi National Exhibition centre Marina. Khushnum Bhandari for The National
    Workers set up in preparation for Navdex and Idex at Abu Dhabi National Exhibition centre Marina. Khushnum Bhandari for The National
  • Preparations are under way at Adnec ahead of Idex and Navdex. Khushnum Bhandari for The National
    Preparations are under way at Adnec ahead of Idex and Navdex. Khushnum Bhandari for The National
  • Workers set up in preparation for Navdex and Idex at Abu Dhabi National Exhibition centre Marina. Khushnum Bhandari for The National
    Workers set up in preparation for Navdex and Idex at Abu Dhabi National Exhibition centre Marina. Khushnum Bhandari for The National
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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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