• 'Mein Schiff 6' docks in Dubai.
    'Mein Schiff 6' docks in Dubai.
  • TUI Cruise Line’s 'Mein Schiff 6' arrives at Hamdan bin Mohammed Cruise Terminal.
    TUI Cruise Line’s 'Mein Schiff 6' arrives at Hamdan bin Mohammed Cruise Terminal.
  • The world’s leading luxury liners are all set to sail for Dubai once again, as the 2021-2022 cruise season kicked off with the arrival of TUI Cruise Line’s 'Mein Schiff 6' at Hamdan bin Mohammed Cruise Terminal, Mina Rashid. All photos: Dubai Media Office
    The world’s leading luxury liners are all set to sail for Dubai once again, as the 2021-2022 cruise season kicked off with the arrival of TUI Cruise Line’s 'Mein Schiff 6' at Hamdan bin Mohammed Cruise Terminal, Mina Rashid. All photos: Dubai Media Office
  • Dubai, the region’s cruise hub, rolled out a grand welcome to the 2,000 passengers and crew on board 'Mein Schiff 6'.
    Dubai, the region’s cruise hub, rolled out a grand welcome to the 2,000 passengers and crew on board 'Mein Schiff 6'.
  • The 2021-2022 season is expected to welcome 126 ship calls.
    The 2021-2022 season is expected to welcome 126 ship calls.
  • More than 500,000 cruise visitors are also expected, contributing further to the momentum of Dubai’s tourism recovery.
    More than 500,000 cruise visitors are also expected, contributing further to the momentum of Dubai’s tourism recovery.
  • Cruise liners dock in Dubai.
    Cruise liners dock in Dubai.
  • Sheikh Mansoor bin Mohammed, chairman of Dubai’s Supreme Committee of Crisis and Disaster Management, said Dubai’s effective management of the Covid-19 pandemic has enabled the emirate to restore normalcy in record time.
    Sheikh Mansoor bin Mohammed, chairman of Dubai’s Supreme Committee of Crisis and Disaster Management, said Dubai’s effective management of the Covid-19 pandemic has enabled the emirate to restore normalcy in record time.
  • Sheikh Mansoor added that this has helped accelerate the recovery of the tourism sector.
    Sheikh Mansoor added that this has helped accelerate the recovery of the tourism sector.
  • Visitors receive stamps in their passports at the terminal.
    Visitors receive stamps in their passports at the terminal.
  • Cruise passengers disembark at the terminal.
    Cruise passengers disembark at the terminal.

Dubai cruise season restarts with 500,000 visitors expected


Georgia Tolley
  • English
  • Arabic

The winter cruise season in Dubai has started with the arrival of a luxury liner that will use the emirate as its home port.

TUI Cruise Line’s Mein Schiff 6 arrived on October 23 at the Hamdan bin Mohammed Cruise Terminal in Mina Rashid.

As 2,000 passengers and crew disembarked from the ship, they were greeted by dancers performing the traditional Emirati yowlah, or stick dance.

“Dubai’s effective management of the Covid-19 pandemic has enabled the emirate to restore normalcy in record time and accelerate the recovery of the tourism sector,” said Sheikh Mansoor bin Mohammed, Chairman of Dubai’s Supreme Committee of Crisis and Disaster Management.

“The emirate has also been able to demonstrate its ability to swiftly negotiate any challenges and restore growth across all sectors.”

Over the next few months, 126 liners and over 500,000 visitors are expected to visit Dubai.

Most passengers embarking on a cruise from Dubai travel around the Arabian Sea or head further afield along the African coastline or north to southern Europe.

Dubai has the largest cruise port in the UAE, with two terminals at Mina Rashid that have the capacity to fit seven mega-cruise ships at one time. The city welcomed more than 800,000 people during the 2018 to 2019 season.

Before the pandemic, the cruise industry was the fastest growing in the travel sector.

Demand soared by 20.5 per cent in the past five years, taking the industry’s value close to $207 billion (Dh760.2bn) in annual global revenue, with 270 vessels across more than 50 operators, KPMG reported.

Concerns over high numbers of cases of Covid-19 on board cruise ships led to all trips being cancelled in 2020.

Sheikh Mansoor said all passengers and crew embarking in Dubai will be required to adhere to strict health and safety protocols — in place across all of Dubai's ports and facilities — to ensure the highest levels of protection for all.

Sultan Ahmed bin Sulayem, group chairman and chief executive of DP World, which operates the cruise terminals, said he hoped more liners would return to the waters around Dubai in the near future.

“The arrival of Mein Schiff 6 at Hamdan bin Mohammed Cruise Terminal will further usher in an impressive rebound for the sector, encouraging other leading cruise lines to operate regular international itineraries to the emirate,” he said.

The new Dubai Harbour Cruise Terminal will soon start receiving visitors, after its 2020 launch was delayed by the pandemic.

The port features advanced facilities, including seaport passenger-boarding bridges equipped to process more than 3,000 passengers per hour.

Located close to the newly opened Ain Dubai observation wheel and Bluewaters Island, the new terminal was trialled in March when two cruise ships arrived from Germany for a test run.

The 120,000-square-metre development has the capacity to receive the largest liners in the world.

Dubai Cruise Terminal — in pictures

  • Dubai Cruise Terminal’s location close to the marina, the 250-metre Ain Dubai observation wheel and the Jumeirah Beach Residences promises a spectacular arrival for those onboard.
    Dubai Cruise Terminal’s location close to the marina, the 250-metre Ain Dubai observation wheel and the Jumeirah Beach Residences promises a spectacular arrival for those onboard.
  • Cruise ships from Germany were the first to arrive at the new Dubai Cruise Terminal this week
    Cruise ships from Germany were the first to arrive at the new Dubai Cruise Terminal this week
  • Cruise ships from Germany were the first to arrive at the new Dubai Cruise Terminal this week
    Cruise ships from Germany were the first to arrive at the new Dubai Cruise Terminal this week
  • Although not yet fully open, the terminal promises to be one of the world’s busiest
    Although not yet fully open, the terminal promises to be one of the world’s busiest
  • The 300-metre Aidaprima ocean liner and smaller Aaidavita vessel were the first two cruise ships to take part in a recent test run at the new terminal
    The 300-metre Aidaprima ocean liner and smaller Aaidavita vessel were the first two cruise ships to take part in a recent test run at the new terminal
  • Two German cruise ships have become the first to dock at the Dubai Cruise Terminal
    Two German cruise ships have become the first to dock at the Dubai Cruise Terminal
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

Jawan
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Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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if you go

The flights

Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.

The hotel

Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850

 Events and tours

There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com

For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art. 

More information

For ideas on planning a trip to Scotland, visit www.visitscotland.com

Updated: October 26, 2021, 1:58 PM