• Dark rain clouds form over the Ghantoot area in Abu Dhabi. Pawan Singh / The National
    Dark rain clouds form over the Ghantoot area in Abu Dhabi. Pawan Singh / The National
  • Lightning in Umm Al Quwain.
    Lightning in Umm Al Quwain.
  • Children enjoying during the rain in Masakin Al Furjan in Al Furjan area in Dubai. Pawan Singh / The National
    Children enjoying during the rain in Masakin Al Furjan in Al Furjan area in Dubai. Pawan Singh / The National
  • Some roads were left flooded by downpours. Leslie Pableo / The National
    Some roads were left flooded by downpours. Leslie Pableo / The National
  • It was soggy at the Dubai Airshow on Wednesday. Chris Whiteoak / The National
    It was soggy at the Dubai Airshow on Wednesday. Chris Whiteoak / The National
  • Heavy rain in Khorfakkan
    Heavy rain in Khorfakkan
  • Children enjoy their day off school in Abu Dhabi. Victor Besa / The National
    Children enjoy their day off school in Abu Dhabi. Victor Besa / The National
  • Residents in Satwa, Dubai shelter from the rain. Leslie Pableo / The National
    Residents in Satwa, Dubai shelter from the rain. Leslie Pableo / The National
  • Heavy skies over Dubai. Ramola Talwar / The National
    Heavy skies over Dubai. Ramola Talwar / The National
  • Abu Dhabi was overcast on Wednesday morning after some early rain. Victor Besa / The National
    Abu Dhabi was overcast on Wednesday morning after some early rain. Victor Besa / The National
  • A fisherman with his catch in Abu Dhabi. Victor Besa / The National
    A fisherman with his catch in Abu Dhabi. Victor Besa / The National
  • Dark skies behind Abu Dhabi's Marina Mall. Victor Besa / The National
    Dark skies behind Abu Dhabi's Marina Mall. Victor Besa / The National
  • Residents take a walk under leaden skies on Abu Dhabi Corniche. Victor Besa / The National
    Residents take a walk under leaden skies on Abu Dhabi Corniche. Victor Besa / The National
  • A stormy Dubai skyline on Wednesday morning. Charlotte Mayhew / The National
    A stormy Dubai skyline on Wednesday morning. Charlotte Mayhew / The National
  • Schools across the UAE were closed on Wednesday. Victor Besa / The National
    Schools across the UAE were closed on Wednesday. Victor Besa / The National
  • Puddles formed outside Raha International School in Abu Dhabi. Victor Besa / The National
    Puddles formed outside Raha International School in Abu Dhabi. Victor Besa / The National
  • Dark clouds over Dubai Marina on Wednesday morning. Chris Whiteoak / The National
    Dark clouds over Dubai Marina on Wednesday morning. Chris Whiteoak / The National
  • An interlude in the morning rain over Abu Dhabi. Victor Besa / The National
    An interlude in the morning rain over Abu Dhabi. Victor Besa / The National
  • A General view of Sheikh Zayed Road in Dubai . Satish Kumar/ For the National
    A General view of Sheikh Zayed Road in Dubai . Satish Kumar/ For the National
  • A general view of Mohammed Bin Zayed Road in Dubai . Satish Kumar/ For the National
    A general view of Mohammed Bin Zayed Road in Dubai . Satish Kumar/ For the National
  • Strong rain at Jumeirah Beach Road. Leslie Pableo for The National
    Strong rain at Jumeirah Beach Road. Leslie Pableo for The National
  • Workers pump floodwaters on the street in Discovery Gardens. Leslie Pableo for The National
    Workers pump floodwaters on the street in Discovery Gardens. Leslie Pableo for The National

UAE's 2021 dry spell highlights importance of country's water security plans


Daniel Bardsley
  • English
  • Arabic

The UAE recorded only 1.2 millimetres of rain in the first three months of the year, highlighting the importance of the government's long-term strategy to improve water security.

Official figures from the National Centre of Meteorology (NCM) showed that over the past six months the country had less than a fifth of the rainfall it would typically expect.

From October to March there was 7.73mm of rain, which is less than 19 per cent of the long-term average of about 41mm for Abu Dhabi in the same six-month period.

While there is no evidence that the recent drop in precipitation is the direct result of climate change, the figures tie in with a trend for reduced rainfall that researchers said will continue.

The figures demonstrate why the UAE is pushing ahead with plans to embrace new technologies – such as vertical farms – to reduce water dependence.

Norway-based climate expert Dr Nasser Karami said there was already evidence that rainfall levels in the region had fallen, a trend that threatened to put pressure on agriculture and water supplies.

“The rainfall in the Middle East and the Emirates will decrease and has decreased. But it will decrease further,” Dr Karami, who holds a doctorate in climatology, said.

'Agriculture has to change'

Dr Karami, a former associate professor at the Norwegian University of Science and Technology, who is writing a book on how climate change will affect parts of the region, said nations in the Middle East should accept that a drier future was “their destiny” and adapt accordingly.

“All of them will get more dry years,” he said. “Some countries, they have to accept they have to decrease their dependence on natural resources.”

One forecast, made by researchers in 2019, is that rainfall in the Middle East and North Africa between 2040 and 2069 will be 10 to 20 per cent less than what it was between 1961 and 1990.

“They have to adapt their life to water shortages … It will spread desertification, soil erosion. It will impact on, for example, sandstorms,” Dr Karami said.

Children enjoy a rainy day in Al Furjan community near Jebel Ali, Dubai. Pawan Singh / The National
Children enjoy a rainy day in Al Furjan community near Jebel Ali, Dubai. Pawan Singh / The National

“Agriculture has to change now in the Middle East – their cultivation pattern, their models of irrigation.”

Echoing this, Julien Jreissati, programme director for Greenpeace Mena, described the Middle East as “one of the most vulnerable regions to climate change” because of water scarcity and faster-than-average temperature increases.

“Agriculture will have to adjust to less water requirements,” he said. “You will have to change your crop types. The face of agriculture in the region will definitely change.”

About half the UAE’s water supply comes from groundwater, but extraction, particularly for agriculture, and lack of replenishment has caused the water table to fall.

At 550 litres per day, according to one report, the UAE’s per person water consumption is well above the global average of about 200 litres.

One suggestion from researchers is for further investments to be made in hydroponic agriculture, a way of growing crops without soil.

With some crops, such as lettuce, water use can be reduced by as much as 95 per cent.

Racks of growing crops can be produced one on top of the other, so yields for a given area of land can be much greater, although lighting and climatic control mean that energy use increases.

In January 2020, the UAE was hit by flooding that led to school closures and residential damage that the then environment minister said was likely linked to climate change.

Despite such events, Dr Karami said the UAE was likely to become increasingly water stressed and would have to consider new ways to secure supplies that would not cause environmental harm to Gulf waters.

As well as groundwater, much of the country’s freshwater comes from desalination, but the process has been blamed for making the region's water increasingly salty. This also makes the desalination process more difficult.

“I don’t think they have another solution better than desalination, but they have to find a way that has less impact on, for example, the sea,” Dr Karami said.

UAE takes steps to bolster water security

  • Sean Lee, director of Smart Acres, at the hydroponics farm at the Armed Forces Officers Club, Abu Dhabi, which produces lettuce and leafy greens for sale in UAE supermarkets. Victor Besa / The National
    Sean Lee, director of Smart Acres, at the hydroponics farm at the Armed Forces Officers Club, Abu Dhabi, which produces lettuce and leafy greens for sale in UAE supermarkets. Victor Besa / The National
  • Lettuce is grown in converted shipping containers. Victor Besa / The National
    Lettuce is grown in converted shipping containers. Victor Besa / The National
  • The produce grown using hydroponics. Victor Besa / The National
    The produce grown using hydroponics. Victor Besa / The National
  • Sean Lee, director of the Smart Acres hydroponics farm. We want it to be commercially viable, he said.Victor Besa / The National
    Sean Lee, director of the Smart Acres hydroponics farm. We want it to be commercially viable, he said.Victor Besa / The National
  • The farm is spread across eight converted shipping containers. Victor Besa / The National
    The farm is spread across eight converted shipping containers. Victor Besa / The National
  • The UAE’s newest vertical farm, Smart Acres, has started operation. All photos courtesy Smart Acres
    The UAE’s newest vertical farm, Smart Acres, has started operation. All photos courtesy Smart Acres
  • The company collaborated with n.thing, a Korean-based technology company, to design the farm modules.
    The company collaborated with n.thing, a Korean-based technology company, to design the farm modules.
  • Smart Acres grows fresh produce for UAE residents and businesses.
    Smart Acres grows fresh produce for UAE residents and businesses.
  • Smart Acres says its system not only consumes less resources but generates ultra-high quality crops.
    Smart Acres says its system not only consumes less resources but generates ultra-high quality crops.
  • Smart Acres was founded to improve food security in the UAE and develop the country’s farming capabilities.
    Smart Acres was founded to improve food security in the UAE and develop the country’s farming capabilities.
  • Smart Acres is in talks with hypermarkets and government entities to expand their distribution of produce across the country.
    Smart Acres is in talks with hypermarkets and government entities to expand their distribution of produce across the country.

Last year, Abu Dhabi Investment Office provided $100 million (Dh367m) to partner agricultural technology companies AeroFarms, Madar Farms, RNZ and RDI to build agritech research and development facilities, and production centres in Abu Dhabi.

Their aim is to explore how countries with an arid climate can benefit from these technologies.

"Agritech will help to increase our domestic food production while minimising the use of water, one of the scarcest resources in our region,” said Mariam Al Mheiri, Minister of State for Food Security.

The minister has stated that vertical farms were key to preserving water resources.

"Generally, vertical farming uses 90 per cent less water than traditional farming," Ms Al Mheiri said.

"Reducing water consumption through vertical farms can also have a very positive economic and environmental impact.

How the UAE is getting drier

The NCM's figures for rainfall in the UAE for the past six months:

October 2020: 2.43mm
November 2020: 2.8mm
December 2020: 1.3mm
January 2021: 0.9mm
February 2021: 0.3mm
March 2021: 0.0mm
Total for the six months: 7.73mm

These are the NCM's average figures for Abu Dhabi Corniche for 2003-2020, to the nearest quarter of a millimetre:
October: 0mm
November: 2.75mm
December: 12.75mm
January: 10.75mm
February: 4mm
March: 10.75mm
Total for the six months: 41mm

The%20specs
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SPEC%20SHEET%3A%20APPLE%20IPHONE%2014
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%C2%A06.1%22%20Super%20Retina%20XDR%20OLED%2C%202532%20x%201170%2C%20460ppi%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%201200%20nits%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%C2%A0A15%20Bionic%2C%206-core%20CPU%2C%205-core%20GPU%2C%2016-core%20Neural%20Engine%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%C2%A06GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%C2%A0128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%C2%A0iOS%2016%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%C2%A0Dual%2012MP%20main%20(f%2F1.5)%20%2B%2012MP%20ultra-wide%20(f%2F2.4)%3B%202x%20optical%2C%205x%20digital%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%C2%A04K%20%40%2024%2F25%2F3060fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%3B%20HD%20slo-mo%20%40%20120%2F240fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%C2%A012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%3B%20Animoji%2C%20Memoji%3B%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F3060fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20slo-mo%20%40%20120fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%C2%A03279%20mAh%2C%C2%A0up%20to%2020h%20video%2C%2016h%20streaming%20video%2C%2080h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030m%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%C2%A0Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%C2%A0Lightning%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%C2%A0Dual%20eSIM%20%2F%20eSIM%20%2B%20SIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%C2%A0Blue%2C%20midnight%2C%20purple%2C%20starlight%2C%20Product%20Red%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%C2%A0iPhone%2014%2C%20USB-C-to-Lightning%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%C2%A0Dh3%2C399%20%2F%20Dh3%2C799%20%2F%20Dh4%2C649%3C%2Fp%3E%0A
Federer's 11 Wimbledon finals

2003 Beat Mark Philippoussis

2004 Beat Andy Roddick

2005 Beat Andy Roddick

2006 Beat Rafael Nadal

2007 Beat Rafael Nadal

2008 Lost to Rafael Nadal

2009 Beat Andy Roddick

2012 Beat Andy Murray

2014 Lost to Novak Djokovic

2015 Lost to Novak Djokovic

2017 Beat Marin Cilic

About Tenderd

Started: May 2018

Founder: Arjun Mohan

Based: Dubai

Size: 23 employees 

Funding: Raised $5.8m in a seed fund round in December 2018. Backers include Y Combinator, Beco Capital, Venturesouq, Paul Graham, Peter Thiel, Paul Buchheit, Justin Mateen, Matt Mickiewicz, SOMA, Dynamo and Global Founders Capital

T20 World Cup Qualifier

October 18 – November 2

Opening fixtures

Friday, October 18

ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya

Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE

UAE squad

Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan

Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed

Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed

Australia men's Test cricket fixtures 2021/22

One-off Test v Afghanistan:
Nov 27-Dec 1: Blundstone Arena, Hobart

The Ashes v England:
Dec 8-12: 1st Test, Gabba, Brisbane
Dec 16-20: 2nd Test, Adelaide Oval, Adelaide (day/night)
Dec 26-30: 3rd Test, Melbourne Cricket Ground, Melbourne
Jan 5-9, 2022: 4th Test, Sydney Cricket Ground, Sydney
Jan 14-18: 5th Test, Optus Stadium, Perth

FIXTURES

Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy

Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa

Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand

Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji

Squads

India (for first three ODIs) Kohli (capt), Rohit, Rahul, Pandey, Jadhav, Rahane, Dhoni, Pandya, Axar, Kuldeep, Chahal, Bumrah, Bhuvneshwar, Umesh, Shami.

Australia Smith (capt), Warner, Agar, Cartwright, Coulter-Nile, Cummins, Faulkner, Finch, Head, Maxwell, Richardson, Stoinis, Wade, Zampa.

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Forced%20Deportations
%3Cp%3EWhile%20the%20Lebanese%20government%20has%20deported%20a%20number%20of%20refugees%20back%20to%20Syria%20since%202011%2C%20the%20latest%20round%20is%20the%20first%20en-mass%20campaign%20of%20its%20kind%2C%20say%20the%20Access%20Center%20for%20Human%20Rights%2C%20a%20non-governmental%20organization%20which%20monitors%20the%20conditions%20of%20Syrian%20refugees%20in%20Lebanon.%3C%2Fp%3E%0A%3Cp%3E%E2%80%9CIn%20the%20past%2C%20the%20Lebanese%20General%20Security%20was%20responsible%20for%20the%20forced%20deportation%20operations%20of%20refugees%2C%20after%20forcing%20them%20to%20sign%20papers%20stating%20that%20they%20wished%20to%20return%20to%20Syria%20of%20their%20own%20free%20will.%20Now%2C%20the%20Lebanese%20army%2C%20specifically%20military%20intelligence%2C%20is%20responsible%20for%20the%20security%20operation%2C%E2%80%9D%20said%20Mohammad%20Hasan%2C%20head%20of%20ACHR.%3Cbr%3EIn%20just%20the%20first%20four%20months%20of%202023%20the%20number%20of%20forced%20deportations%20is%20nearly%20double%20that%20of%20the%20entirety%20of%202022.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3ESince%20the%20beginning%20of%202023%2C%20ACHR%20has%20reported%20407%20forced%20deportations%20%E2%80%93%20200%20of%20which%20occurred%20in%20April%20alone.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EIn%20comparison%2C%20just%20154%20people%20were%20forcfully%20deported%20in%202022.%3C%2Fp%3E%0A
Violence%20
%3Cp%3EInstances%20of%20violence%20against%20Syrian%20refugees%20are%20not%20uncommon.%3C%2Fp%3E%0A%3Cp%3EJust%20last%20month%2C%20security%20camera%20footage%20of%20men%20violently%20attacking%20and%20stabbing%20an%20employee%20at%20a%20mini-market%20went%20viral.%20The%20store%E2%80%99s%20employees%20had%20engaged%20in%20a%20verbal%20altercation%20with%20the%20men%20who%20had%20come%20to%20enforce%20an%20order%20to%20shutter%20shops%2C%20following%20the%20announcement%20of%20a%20municipal%20curfew%20for%20Syrian%20refugees.%3Cbr%3E%E2%80%9CThey%20thought%20they%20were%20Syrian%2C%E2%80%9D%20said%20the%20mayor%20of%20the%20Nahr%20el%20Bared%20municipality%2C%20Charbel%20Bou%20Raad%2C%20of%20the%20attackers.%3Cbr%3EIt%20later%20emerged%20the%20beaten%20employees%20were%20Lebanese.%20But%20the%20video%20was%20an%20exemplary%20instance%20of%20violence%20at%20a%20time%20when%20anti-Syrian%20rhetoric%20is%20particularly%20heated%20as%20Lebanese%20politicians%20call%20for%20the%20return%20of%20Syrian%20refugees%20to%20Syria.%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Dresos%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20September%202020%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Vladimir%20Radojevic%20and%20Aleksandar%20Jankovic%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Fashion%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24285%2C000%3B%20%24500%2C000%20currently%20being%20raised%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Crowdfunding%2C%20family%2C%20friends%20and%20self-funding%3C%2Fp%3E%0A
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

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

UAE'S%20YOUNG%20GUNS
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Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

WEST ASIA RUGBY 2017/18 SEASON ROLL OF HONOUR

Western Clubs Champions League
Winners: Abu Dhabi Harlequins
Runners up: Bahrain

Dubai Rugby Sevens
Winners: Dubai Exiles
Runners up: Jebel Ali Dragons

West Asia Premiership
Winners: Jebel Ali Dragons
Runners up: Abu Dhabi Harlequins

UAE Premiership Cup
Winners: Abu Dhabi Harlequins
Runners up: Dubai Exiles

UAE Premiership
Winners: Dubai Exiles
Runners up: Abu Dhabi Harlequins

Boston%20Strangler
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Mercedes V250 Avantgarde specs

Engine: 2.0-litre in-line four-cylinder turbo

Gearbox: 7-speed automatic

Power: 211hp at 5,500rpm

Torque: 350Nm

Fuel economy, combined: 6.0 l/100 km

Price: Dh235,000