• A health worker takes a nasal swab sample of a man for a Covid-19 test at City Railway station, in Bengaluru, India. The Karnataka government has made this a mandatory rule for all the travellers coming to the province.
    A health worker takes a nasal swab sample of a man for a Covid-19 test at City Railway station, in Bengaluru, India. The Karnataka government has made this a mandatory rule for all the travellers coming to the province.
  • A health worker collects a swab sample from a child arriving on an international flight at Chennai International Airport.
    A health worker collects a swab sample from a child arriving on an international flight at Chennai International Airport.
  • A health worker collects a swab sample from a passenger arriving on an international flight to test for the Covid-19 coronavirus at Chennai International Airport in Chennai, east India.
    A health worker collects a swab sample from a passenger arriving on an international flight to test for the Covid-19 coronavirus at Chennai International Airport in Chennai, east India.
  • A health worker collects a swab sample for the Covid-19 test, from a passenger arriving on an international flight at a facility at Chennai International Airport.
    A health worker collects a swab sample for the Covid-19 test, from a passenger arriving on an international flight at a facility at Chennai International Airport.
  • Doctors and nurses working for NMC Healthcare celebrate as they return to Sharjah from Kochi and Trivandrum in south-west India on two specially chartered Air Arabia services. Many more will soon follow as travel rules are eased.
    Doctors and nurses working for NMC Healthcare celebrate as they return to Sharjah from Kochi and Trivandrum in south-west India on two specially chartered Air Arabia services. Many more will soon follow as travel rules are eased.
  • Members of the Netherlands and Indian Olympic teams wait for Covid-19 testing after arriving at Narita International Airport, serving Japan's capital Tokyo.
    Members of the Netherlands and Indian Olympic teams wait for Covid-19 testing after arriving at Narita International Airport, serving Japan's capital Tokyo.

UAE flights: Dubai residents stuck abroad need GDRFA and ICA approval to return


Ramola Talwar Badam
  • English
  • Arabic

Follow the latest updates on the Covid-19 pandemic here

Approvals are being issued for people stranded in six countries previously on a flight ban list, who will now be able to return to the Emirates after more than four months.

The UAE on Tuesday announced that it will allow vaccinated residents, and unvaccinated residents in some job categories, to fly back to the Emirates.

People from emirates other than Dubai can apply for permission on the Federal Authority for Identity and Citizenship, but Dubai residents need approval from the ICA and the General Directorate of Residency and Foreigners Affairs, according to immigration experts.

Many residents are concerned about the validity of entry visas because they have been overseas since before April, when flights from 16 countries were suspended to stem the spread of Covid-19.

Heads of missions from countries on the banned list have asked the UAE government to allow those on recently lapsed visas to be allowed to enter the country.

They are hopeful residents affected by the travel restrictions will be permitted to enter in a phased manner over the next few months.

We have requested the UAE government to permit all those residents whose visas expired during their enforced stay in India to also be allowed back
Pavan Kapoor,
India’s ambassador to the UAE

Pavan Kapoor, India’s ambassador to the UAE, backed the announcement.

“We welcome this decision of the UAE government to start the process of allowing Indian residents to return to the UAE,” he said.

“We have requested the UAE government to permit all those residents whose visas expired during their enforced stay in India to also be allowed back.”

The recent announcement covered flights from India, Pakistan, Sri Lanka, Nepal, Nigeria and Uganda.

The National spoke to Haider Hussain, partner at Fragomen, an immigration services company, to explain the options available for residents who are vaccinated and those on expired visas.

"We have checked and filed for approvals for our own staff and clients and approvals have come through in a few hours," he said.

"For our staff based in Dubai, we applied on both the ICA and Dubai links. People should be patient as things will settle down."

The rules differ for residents with valid visas that lapse or become inactive since the person was overseas for more than six months and unable to return because of the flight ban. They can apply for a re-entry permit.

Those whose visas have expired when overseas during the suspension of flights will need to apply for a new visa.

Where can I apply for permission to return?

ICA website: https://smartservices.ica.gov.ae/echannels/web/client/guest/index.html#/registerArrivals

For Dubai: https://smart.gdrfad.gov.ae/Smart_OTCServicesPortal/ReturnPermitServiceForm.aspx

People with residency visas from emirates other than Dubai can apply on the ICA link given above.

To get approval they need to provide vaccination details, upload the vaccination certificate, provide resident visa details and provide a PCR test result.

People should apply on the ICA link after they get a negative PCR test prior to flying to comply with the test validity requirements.

They will also need to confirm with the airline about the 72-hour or 48-hour validity of the test before boarding, depending on the country of departure.

Dubai residents, as of now, should apply on both the GDFRA link and the ICA link.

The eligibility criteria at present is that people should have received both doses of the vaccine in the UAE.

Clarity about unvaccinated residents is expected later.

  • Albania. Courtesy Yves Alarie / Unsplash
    Albania. Courtesy Yves Alarie / Unsplash
  • Béjaïa, Algeria. Unsplash/ Walid Amghar
    Béjaïa, Algeria. Unsplash/ Walid Amghar
  • Armenia. Unsplash
    Armenia. Unsplash
  • Australia
    Australia
  • Austria. Joss Woodhead / Unsplash
    Austria. Joss Woodhead / Unsplash
  • Baku, Azerbaijan. Unsplash/ Lloyd Alozie
    Baku, Azerbaijan. Unsplash/ Lloyd Alozie
  • Manama, Bahrain. Charles Adrien Fournier / Unsplash
    Manama, Bahrain. Charles Adrien Fournier / Unsplash
  • National Library of Belarus, Minsk. Unsplash/ Eugene Krasnaok
    National Library of Belarus, Minsk. Unsplash/ Eugene Krasnaok
  • Bruges, Belgium. Olivier Depaep / Unsplash
    Bruges, Belgium. Olivier Depaep / Unsplash
  • Višegrad, Bosnia and Herzegovina. Unsplash/ Luka Korica
    Višegrad, Bosnia and Herzegovina. Unsplash/ Luka Korica
  • Rio de Janeiro, Brazil. Unsplash/ Agustin Diaz Gargiulo
    Rio de Janeiro, Brazil. Unsplash/ Agustin Diaz Gargiulo
  • Plovdiv, Bulgaria. Courtesy Deniz Fuchidzhiev / Unsplash
    Plovdiv, Bulgaria. Courtesy Deniz Fuchidzhiev / Unsplash
  • Angkor Wat, Krong Siem Reap, Cambodia. Unsplash/ James Dickson
    Angkor Wat, Krong Siem Reap, Cambodia. Unsplash/ James Dickson
  • Toronto, Canada. Alex Shutin / Unsplash
    Toronto, Canada. Alex Shutin / Unsplash
  • China
    China
  • Comoros. Photo: Michael Runkel /Robert Harding World Imagery / Corbis
    Comoros. Photo: Michael Runkel /Robert Harding World Imagery / Corbis
  • Croatia is welcoming travellers who are fully vaccinated against Covid-19. Unsplash
    Croatia is welcoming travellers who are fully vaccinated against Covid-19. Unsplash
  • Cyprus. Unsplash
    Cyprus. Unsplash
  • Prague. Czech Republic. Courtesy Lachlan Gowen / Unsplash
    Prague. Czech Republic. Courtesy Lachlan Gowen / Unsplash
  • Copenhagen, Denmark. REUTERS/Jacob Gronholt-Pedersen
    Copenhagen, Denmark. REUTERS/Jacob Gronholt-Pedersen
  • Finland Photo: Kakslauttanen Arctic Resort
    Finland Photo: Kakslauttanen Arctic Resort
  • Germany
    Germany
  • Greece. Courtesy Responsible Travel
    Greece. Courtesy Responsible Travel
  • Hong Kong
    Hong Kong
  • Budapest, Hungary. Ervin Lukacs / Unsplash
    Budapest, Hungary. Ervin Lukacs / Unsplash
  • Ireland is on the Abu Dhabi Green List again. Unsplash/Jason Murphy
    Ireland is on the Abu Dhabi Green List again. Unsplash/Jason Murphy
  • Italy. Photographer: Giuseppe Aresu/Bloomberg
    Italy. Photographer: Giuseppe Aresu/Bloomberg
  • Japan. Photo: iStockphoto.com
    Japan. Photo: iStockphoto.com
  • Jordan is welcoming travellers and is on the Abu Dhabi green list.
    Jordan is welcoming travellers and is on the Abu Dhabi green list.
  • Kuwait is on the Abu Dhabi Green List but entry for travellers remains severely restricted.. Photograph by Michele Nastasi
    Kuwait is on the Abu Dhabi Green List but entry for travellers remains severely restricted.. Photograph by Michele Nastasi
  • Kyrgyzstan. Photo: William Harbidge
    Kyrgyzstan. Photo: William Harbidge
  • Luxembourg. Photo: Airbnb
    Luxembourg. Photo: Airbnb
  • Maldives. Photo: Angsana Velavaru
    Maldives. Photo: Angsana Velavaru
  • Malta has been added back to the UAE Green List from August 18. Courtesy Unsplash/ Ference Hovarth
    Malta has been added back to the UAE Green List from August 18. Courtesy Unsplash/ Ference Hovarth
  • Mauritius. Courtesy Mauritius Tourism Promotion Authority
    Mauritius. Courtesy Mauritius Tourism Promotion Authority
  • Moldova. Courtesy Unsplash
    Moldova. Courtesy Unsplash
  • Monaco. Photo: Rosemary Behan
    Monaco. Photo: Rosemary Behan
  • Yangon, Myanmar. Unsplash/ Alexander Schimmeck
    Yangon, Myanmar. Unsplash/ Alexander Schimmeck
  • Rotterdam, The Netherlands.. Unsplash
    Rotterdam, The Netherlands.. Unsplash
  • New Zealand
    New Zealand
  • Norway's Pulpit Rock. Photo: Andreas Gruhle / visitnorway.com / Innovation Norway
    Norway's Pulpit Rock. Photo: Andreas Gruhle / visitnorway.com / Innovation Norway
  • Oman
    Oman
  • Gdansk, Poland. Courtesy Andrea Anastakis
    Gdansk, Poland. Courtesy Andrea Anastakis
  • Portugal. Photo: Bloomberg
    Portugal. Photo: Bloomberg
  • Qatar. Photo: Four Seasons
    Qatar. Photo: Four Seasons
  • Peles Castle, Romania. Courtesy Majkl Velner
    Peles Castle, Romania. Courtesy Majkl Velner
  • San Marino
    San Marino
  • Saudi Arabia
    Saudi Arabia
  • Karadordev Park in Belgrade, Serbia. Courtesy Dusan Pokusevski
    Karadordev Park in Belgrade, Serbia. Courtesy Dusan Pokusevski
  • Praslin, Seychelles. Tommaso Nervegna / Unsplash
    Praslin, Seychelles. Tommaso Nervegna / Unsplash
  • South Korea. Unsplash
    South Korea. Unsplash
  • Slovakia
    Slovakia
  • Lake Bled in Slovenia.
    Lake Bled in Slovenia.
  • Singapore
    Singapore
  • Travellers from Sweden can fly quarantine free to Abu Dhabi. Courtesy Unsplash/Anatoliy Gromov
    Travellers from Sweden can fly quarantine free to Abu Dhabi. Courtesy Unsplash/Anatoliy Gromov
  • Switzerland
    Switzerland
  • Taiwan
    Taiwan
  • Tajikistan
    Tajikistan
  • Istanbul, Turkey. Unsplash/ Meriç Dağlı
    Istanbul, Turkey. Unsplash/ Meriç Dağlı
  • Turkmenistan
    Turkmenistan
  • Ukraine. Courtesy Kate Nesmieian
    Ukraine. Courtesy Kate Nesmieian

When is this effective from?

The approvals have already begun. People will be allowed re-entry from the six countries from which flights are being resumed, if they meet the requirements from August 5 onwards.

Where can I check my visa validity?

To check visa status and validity for all emirates other than Dubai, visit this website: https://smartservices.ica.gov.ae/echannels/web/client/default.html#/fileValidity

If you are a Dubai resident, check this link: https://smart.gdrfad.gov.ae/Public_Th/StatusInquiry_New.aspx

Is an extension possible for people whose visas expired while overseas?

At present there is no announcement or process for extension or renewal of a residency permit for individuals affected by the travel restrictions. However, the authorities may review this and provide guidance once the travel restriction is removed from a particular country.

What are my options if my visa lapsed when I was overseas?

People who were outside the UAE for more than six months first need to check their residency validity.

A visa becomes inactive if a resident cannot enter the UAE for more than six months. In such cases, they can now file for a re-entry permit.

For Dubai: https://smart.gdrfad.gov.ae/Smart_OTCServicesPortal/ReturnPermitServiceForm.aspx

For other emirates: https://smartservices.ica.gov.ae/echannels/web/client/guest/index.html#/residents-entry-confirmation

What is the next step after I file for a re-entry permit?

An inactive visa means that it is valid, but since you have been out of the country for six months, you need to file for a return or re-entry permit.

You will also need a supporting letter issued by your employer stating you are an employee of the company. You need to show this to the passport control officer at the airport or other port of entry.

Can people with expired visas enter the UAE during the one-month grace period?

The UAE government allows residents a grace period of 30 days to stay in the UAE after the expiry of their visas. People cannot enter the country during this time.

But they may apply through the ICA portal and check if they can get an approval to re-enter. The grace period applies only to a residence permit holder who is in the UAE.

  • Dr Pawan Agrawal was in Varanasi, northern India, for his father’s funeral and was among eight people to return recently to Dubai on a business jet. Courtesy: Dr Agrawal
    Dr Pawan Agrawal was in Varanasi, northern India, for his father’s funeral and was among eight people to return recently to Dubai on a business jet. Courtesy: Dr Agrawal
  • Dr Rahul Gupta (fourth from right) and Dr Rekha Singh (in a wheelchair) are among 13 UAE residents who returned from India recently on a business jet after incoming commercial flights were suspended from India. Courtesy: Dr Gupta
    Dr Rahul Gupta (fourth from right) and Dr Rekha Singh (in a wheelchair) are among 13 UAE residents who returned from India recently on a business jet after incoming commercial flights were suspended from India. Courtesy: Dr Gupta
  • Dr Pawan Agrawal was in Varanasi, northern India, for his father’s funeral and was among eight people to return recently to Dubai on a business jet that cost upwards of $43,000. Commercial flights from India have been suspended to guard against a deadly Covid-19 strain. Courtesy: Dr Agrawal
    Dr Pawan Agrawal was in Varanasi, northern India, for his father’s funeral and was among eight people to return recently to Dubai on a business jet that cost upwards of $43,000. Commercial flights from India have been suspended to guard against a deadly Covid-19 strain. Courtesy: Dr Agrawal
  • Dr Rahul Gupta returns to Dubai on a business jet with 13 others earlier this month after being stuck in India for weeks when he went to care for his mother-in-law. A quick diagnosis helped save the life of his mother-in-law who contracted Covid-19 in India. Courtesy: Dr Gupta
    Dr Rahul Gupta returns to Dubai on a business jet with 13 others earlier this month after being stuck in India for weeks when he went to care for his mother-in-law. A quick diagnosis helped save the life of his mother-in-law who contracted Covid-19 in India. Courtesy: Dr Gupta

What are my options if my visa expired during my stay overseas?

There is no exception. The employer, spouse or sponsor will have to cancel the existing visa and issue a new one.

In some cases, people whose visas were about to expire took a long route and returned to the UAE after spending the quarantine period in a third country through which travel is permitted. They got back to the UAE in time to renew their visas.

People in counties without direct flights to the UAE returned after completing 14 days in a country deemed safe for travel, including Armenia, Maldives, Tashkent, Kyrgyzstan, Ethiopia, Qatar and Serbia.

What can I do if my visa has expired?

Your employer, spouse or sponsor will need to cancel the existing visa and apply for a new employment permit.

You will also need to apply for an entry permit approval before you enter. This is a standard process whether you are based in or outside the free zones.

Once you have entry permit approval, you do not require any other clearance.

Can I enter the UAE on a tourist visa if I am a citizen of a country on the flight ban list?

The ban is on travel directly from that country and not on nationality.

If you have a valid tourist visa you can enter the UAE but not directly from the country on the restricted list.

People on business trips can go to a third country, complete their work and then arrive in the UAE from the country that is not on the banned list.

Tourists cannot enter the UAE directly from India, Pakistan, Bangladesh or Nepal unless they have been out of those countries for at least 14 days. They can enter after quarantine in a green-listed or approved country.

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

MATCH INFO

Qalandars 112-4 (10 ovs)

Banton 53 no

Northern Warriors 46 all out (9 ovs)

Kumara 3-10, Garton 3-10, Jordan 2-2, Prasanna 2-7

Qalandars win by six wickets

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Fifa Club World Cup quarter-final

Esperance de Tunis 0
Al Ain 3
(Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)

if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

UAE SQUAD

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

The specs
Engine: 4.0-litre flat-six
Power: 510hp at 9,000rpm
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Price: From Dh801,800
Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

Hydrogen: Market potential

Hydrogen has an estimated $11 trillion market potential, according to Bank of America Securities and is expected to generate $2.5tn in direct revenues and $11tn of indirect infrastructure by 2050 as its production increases six-fold.

"We believe we are reaching the point of harnessing the element that comprises 90 per cent of the universe, effectively and economically,” the bank said in a recent report.

Falling costs of renewable energy and electrolysers used in green hydrogen production is one of the main catalysts for the increasingly bullish sentiment over the element.

The cost of electrolysers used in green hydrogen production has halved over the last five years and will fall to 60 to 90 per cent by the end of the decade, acceding to Haim Israel, equity strategist at Merrill Lynch. A global focus on decarbonisation and sustainability is also a big driver in its development.

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

RIVER%20SPIRIT
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ELeila%20Aboulela%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Saqi%20Books%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20320%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

New schools in Dubai
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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Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: August 05, 2021, 8:20 AM