• Al Ain, United Arab Emirates, April 21, 2013: Laborers work the day away harvesting potatoes at the Al Ain Wheat Farm, owned by Elite Agro Co., on Monday, April 22, 2013, at the farm outside of Al Ain, close to the UAE border with Oman. The farm, with its 45 hectares is the largest one of 43 Abu-Dhabi emirate farms, which are participating in a first-year potato program overseen by the Abu Dhabi Farmer's Services Centre. All of the locally grown potatoes and other produce from the farms are meant for the UAE markets. Silvia Razgova / The National
    Al Ain, United Arab Emirates, April 21, 2013: Laborers work the day away harvesting potatoes at the Al Ain Wheat Farm, owned by Elite Agro Co., on Monday, April 22, 2013, at the farm outside of Al Ain, close to the UAE border with Oman. The farm, with its 45 hectares is the largest one of 43 Abu-Dhabi emirate farms, which are participating in a first-year potato program overseen by the Abu Dhabi Farmer's Services Centre. All of the locally grown potatoes and other produce from the farms are meant for the UAE markets. Silvia Razgova / The National
  • Potato farmers face a major challenge in marketing their products as supermarkets generally rely on cheaper and, at times, substandard potatoes imported from abroad, a senior official at Elite Argo Company, a large commercial vegetable grower farm in Al A???
    Potato farmers face a major challenge in marketing their products as supermarkets generally rely on cheaper and, at times, substandard potatoes imported from abroad, a senior official at Elite Argo Company, a large commercial vegetable grower farm in Al A???
  • Local potatoes are sold in the UAE at Dh2.5 to Dh3 per kg and are generally found at Spinneys, Abela, Choitrams, Geant, Aswaaq and Souq. Potatoes imported from around the region retail for about Dh1.7 or Dh1.8 per kg, depending on the quality.
    Local potatoes are sold in the UAE at Dh2.5 to Dh3 per kg and are generally found at Spinneys, Abela, Choitrams, Geant, Aswaaq and Souq. Potatoes imported from around the region retail for about Dh1.7 or Dh1.8 per kg, depending on the quality.
  • “We harvested 1,200 tonnes of potatoes so far this year and, for next year, we plan to increase it to 3,500 tonnes a year,â€� said Martin Aguirre, commercial and operations director of the FSC.
    “We harvested 1,200 tonnes of potatoes so far this year and, for next year, we plan to increase it to 3,500 tonnes a year,� said Martin Aguirre, commercial and operations director of the FSC.
  • “The FSC imparts all logistical supports as well as promotes the marketing but there is not enough support for the local retailers, even though it’s a superior quality. I want the consumer to be aware of the local produce and its quality versus the im???
    “The FSC imparts all logistical supports as well as promotes the marketing but there is not enough support for the local retailers, even though it’s a superior quality. I want the consumer to be aware of the local produce and its quality versus the im???
  • The tour was organised by Abu Dhabi Farmers’ Services Centre (FSC), an independent body with links to the Food Control Authority (FCA), to highlight the challenges farmers face in growing vegetables in this climate and how they plan to grow their harves???
    The tour was organised by Abu Dhabi Farmers’ Services Centre (FSC), an independent body with links to the Food Control Authority (FCA), to highlight the challenges farmers face in growing vegetables in this climate and how they plan to grow their harves???
  • The farmers’ centre this year aims to triple the amount of local potatoes produced to nearly 2,500 tonnes, from a figure below 900 tonnes last year.
    The farmers’ centre this year aims to triple the amount of local potatoes produced to nearly 2,500 tonnes, from a figure below 900 tonnes last year.
  • The official, who was on a tour of a vegetable farm in Al Ain yesterday and wished to remain anonymous, said: “For healthy food and hygiene, 30 to 50 fils more on a kilogramme does not affect the pockets.
    The official, who was on a tour of a vegetable farm in Al Ain yesterday and wished to remain anonymous, said: “For healthy food and hygiene, 30 to 50 fils more on a kilogramme does not affect the pockets.
  • In the past, the UAE imported a large percentage of its potatoes from Saudi Arabia but after the Saudis banned potato exports in 2011, the UAE has imported a majority of potatoes from Egypt and Pakistan.
    In the past, the UAE imported a large percentage of its potatoes from Saudi Arabia but after the Saudis banned potato exports in 2011, the UAE has imported a majority of potatoes from Egypt and Pakistan.
  • The Elite Argo official argued that consumers need to be made aware of locally produced quality products that are produced in accordance with FCA rules and international standards.
    The Elite Argo official argued that consumers need to be made aware of locally produced quality products that are produced in accordance with FCA rules and international standards.
  • “The quality we’re seeing from local farmers is easily as good as but usually better than these imports,â€� said Chris Hirst, the chief executive of the FSC.
    “The quality we’re seeing from local farmers is easily as good as but usually better than these imports,� said Chris Hirst, the chief executive of the FSC.

UAE

In pictures: Farmers' drive for public to buy UAE-grown potatoes

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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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Bert van Marwijk factfile

Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder

Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia

Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands

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Farage on Muslim Brotherhood

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“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
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Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
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