A mother drowned and her husband and children were rescued when the family got into difficulty while swimming on Friday.
The Indian woman, 32, was pulled from the sea off a beach in Umm Al Quwain.
Her husband, 49, and twin children, 4, were saved.
Members of the public ran to help the father as he tried to swim out to his wife, UAQ Police said. Police and marine rescue arrived soon after.
Never allow children to swim without armbands
All four were taken to a nearby public hospital where the mother was pronounced dead.
The children and their father are in a stable condition, said police Brig Khalifa Al Shamsi.
He urged beachgoers to take care in the water, wear life jackets if they are weak swimmers and keep a close eye on their children.
The women's death was the third such tragedy this week.
On Tuesday, a five-year-old boy who spent 50 days in intensive care died as a result of a swimming accident.
Zaid Al Shehhi was pulled unconscious from the water at Al Maahad beach on April 4 after getting into difficulty while swimming.
He suffered brain and organ damage relating to oxygen loss.
In a further tragedy, a friend of Zaid's family drowned in an accident on Thursday.
Abdul Aziz Al Shehhi, 14, was pulled from the water dead after getting into trouble while swimming off Al Rams beach in Ras Al Khaimah.
Dr Ammar Al Hakim, head of the paediatric unit at Ajman's Sheikh Khalifa Medical City, one of the largest hospitals in the Northern Emirates, urged parents and lifeguards to be alert.
“Pulling a child out of the water doesn’t mean they are safely rescued, because a body deprived of oxygen can lead to severe repercussions," he said.
It can prove fatal hours after the accident, if medical treatment is not sought.
"I'm saddened by this and its an eye opener for all parents to be more cautious," he said. “Never allow children to swim without armbands."
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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