Mormons given place to meet in Abu Dhabi


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ABU DHABI // A Mormon meeting house called the Abu Dhabi Stake Centre has opened in Mussaffah.

The three-storey, 1,300 square metre building was established after the Manama Bahrain Stake was split in two, the website of The Church of Jesus Christ of Latter-day Saints states.

Elder Jeffrey R Holland, of the Quorum of the Twelve church-organising body, was at the opening on February 22, which was attended by hundreds, said the website. Hundreds more watched on the internet.

The centre caters for Mormons in the UAE, Kuwait, Qatar and Oman. In Mormonism, a stake is a group of several congregations, similar to a diocese in other Christian denominations.

"Wherever we are in the world, Latter-day Saints will always be law-abiding citizens and good neighbours to everyone around us," said Elder Holland.

"I love the Middle East. We're grateful to be there. In our meetings I encouraged the members to obey and sustain the laws of the countries they're in.

"That's been a blessing, as we've been allowed to meet together and to grow as a church. We don't proselytise but we are growing as more of our members move to the Middle East."

The centre is expected to attract people in the UAE for business purposes, and domestic workers.

Elder Larry S Kacher said on the website: "We are so grateful to those in the Abu Dhabi Government who have been so accepting of other faiths that they are willing to donate land to allow those not of the Muslim faith to worship as they desire.

"Those Government officials in Abu Dhabi have been an example of tolerance and kindness to all who come here and, in return for such consideration, are willing to respect local laws and traditions."

The Mormons began in the 1820s in the US when Joseph Smith Jr distinguished them from traditional Protestantism.

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