New map outlines wonders of Abu Dhabi's Western Region


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ABU DHABI // It already has open desert, oasis towns, beaches, islands and more. Now Al Gharbia has the finishing touch - a new tourist map to guide visitors to all those attractions.

The map features 3-D representations of attractions, including detailed plotting of the eight early 19th century forts and towers across the oasis town of Liwa.

It also includes details of the archaeological and conservation destination of Sir Bani Yas Island, home to one of Arabia's largest wildlife reserves with more than 10,000 free-roaming animals.

"Al Gharbia is becoming increasingly popular with visitors and our new map features all the region's key places of interest and highlights the region's fascinating festivals and cultural events," said Saeed Al Dhaheri, customer service section manager at Abu Dhabi Tourism and Culture Authority, which produced the map with the Western Region Development Council.

Al Gharbia occupies two thirds of Abu Dhabi emirate and is becoming one of the country's most popular tourism experiences.

The region is home to a varied range of wildlife, and it is a hotspot for hunting with falcons.

The rare Arabian oryx is being reintroduced in areas including Sir Bani Yas Island, and the region is also home to gazelles, eagles, flamingos, dolphins and the endangered dugong.

Sir Bani Yas Island hosts the once-private nature reserve of Sheikh Zayed, the UAE's founding president. It also has an archeological site where the UAE's only Christian monastery, which dates to AD600, was discovered.

Beyond the island, Al Gharbia in general plays host to annual festivals and cultural attractions such as Al Dhafrah Camel Beauty Contest, Al Gharbia Watersports Festival and the Liwa International Festival.

The Liwa festival takes place in the crescent-shaped oasis town that leads into Rub Al Khali - the world's largest uninterrupted sand mass.

Liwa is a luscious, green town with an abundance of farms but it also home to the forts and the Emirates National Auto Museum.

The town is also a perfect place to stargaze, according to Hasan Al Hariri, chairman of the Dubai Astronomy Group, who often goes to Liwa's Qasr Al Sarab, "one of the best resorts in the UAE" for stargazing.

"When you talk about resorts, it's really a seven-star one. And the sky there is so beautiful, it's amazing because it's very, very clear - definitely one of the UAE's good spots.

"Rub Al Khali's huge dunes and isolated location make it an ideal place for looking out over the desert landscape, or the night sky.

"Its dunes pose a challenge even to the most seasoned of hikers. However, it is not advised anyone goes there unless they are extremely experienced and travel in a large group, with at least two cars."

Every year, the Tel Moreeb Festival challenges hardened dune- bashers to reach the peak of Al Gharbia's enormous Tel Moreeb sand dune.

Vehicles of all kinds, customised, super-powered 4x4s and motorbikes, compete to see who can reach the furthest point on the dune, which stands at more than 300 metres tall and has a 50 degree incline.

Abdulaziz Al Muhairi works for Borouge, a joint venture between Adnoc and Austrian firm Borealis, and has lived in Al Ruwais, in Al Gharbia, for a decade.

"There's been a lot of development since His Highness Sheikh Hamdan bin Zayed became leader," he said.

Sheikh Hamdan is the ruler's representative in the Western Region.

Al Gharbia has hundreds of kilometers of coastline and its fishing, herding and farming settlements can be traced back 6,000 to 8,000 years.

Delma Island, a historical pearl-diving hub, has been inhabited for more than 7,000 years and visitors can travel there by taking a ferry from Jebel Dhanna.

"It's a unique experience being in Al Gharbia," said Mohammad Al Dhahiri, the tourism authority's director of strategy and policy.

"It's the only place I've been where you can be on an island in the morning and dune-bashing or having a barbecue in the desert in the evening."

Top 10 things to do in area

Ÿ Stargazing in Liwa

Ÿ Liwa's historic forts and towers

Ÿ Al Dhafrah Camel Beauty Contest

Ÿ Al Gharbia Watersports Festival

Ÿ Liwa International Festival

Ÿ Tel Moreeb Festival

Ÿ Dolphin watching at Al Mirfa beach

Ÿ Sir Bani Yas Island's Arabian Wildlife Park

Ÿ The UAE's only Christian monastery

Ÿ Extreme trekking in Rub Al Khali

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35

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4. Chris Harper (AUS) Jumbo-Visma - 0:01:42

5. Neilson Powless (USA) EF Education-Nippo - 0:01:45

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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