ABU DHABI // "The journey along this road offers some breathtaking views of the city," says the cheery voice piped through headsets.
Anees Makbul peers quizzically out of the window at the mélange of roadworks, bulldozers tearing up the tarmac and billowing clouds of dust on Al Salam Street, squints at his map in confusion and turns back to the window again.
It is all too much for Nasser Saad, a banker who, with his briefcase and suit, looks like he really ought to be somewhere else. He has long since given up the battle to stay awake and is snoring peacefully, his head propped up on the back of his seat.
Welcome to Abu Dhabi's latest tourist attraction, an open-topped, air-conditioned double-decker bus tour of what one company considers to be the capital's major sights.
The Big Bus Company's vehicles have long been a familiar sight in London, Hong Kong, Philadelphia and Dubai.
This week, the buses trundled into the UAE capital for the first time in a bid to attract thousands more tourists a year. Branded with the slogan "We're all over Abu Dhabi", the vehicles will become a familiar sight in the city over the coming months.
In London, the home of the double-deckers, tourists see such sights as Buckingham Palace, Westminster Abbey and the Tower of London.
Dubai's sights include the Burj al Arab, Ski Dubai, the spice souk, Dubai Museum and dhows along the creek.
For Abu Dhabi, the company has designated 11 stops on the two-hour trip, including the Sheikh Zayed Grand Mosque, the Iranian and carpet souks, the Heritage Centre, a park in Al Markaziyah, the Corniche, two shopping malls and Qasr al Hosn, the 18th-century former royal palace. The palace, however, is currently closed and under renovation, so references to the Etisalat headquarters, Adnec exhibition centre and even the government investment arm Adia fill in the gaps where other sights are lacking.
At Marina Mall, touts in bright yellow shirts rally potential customers to get on board, dishing out a few complimentary tickets as an incentive. Tourists, however, seem a little thin on the ground at the moment.
Many of those stepping aboard are residents curious to see parts of Abu Dhabi they know little about.
Mr Saad, a 28-year-old Egyptian who has lived in the city for six months, is one of them and has given himself an impromptu day out.
"It is a new idea and I wanted to check out all the places you do not always get to in a taxi," he says.
Mr Makbul, 25, a student from India, has been in the country for a month while trying to find a job and says he was waiting for a normal bus service when he spotted the distinctive burgundy-and-cream livery.
"I have not seen very much while I have been here and it seemed better to go around like this, as taxis can be expensive. I have always wanted to see the mosque but have not made it that far yet."
As one of the nine buses in operation starts off, passengers plug in their earphones, which deliver pre-recorded commentaries in English, Arabic, German, French, Italian, Spanish, Russian or Mandarin.
The commentary is packed with facts, from the history of the UAE's formation to camel racing to the construction of the mosque and even the Fifa Club World Cup, which takes place next month.
The cameras come out as the bus stops outside the glittering white mosque - but although the Dh200 (US$54) hop-on, hop-off adult ticket is valid for 24 hours, no one gets off.
As the bus makes its way down Al Khaleej Al Arabi street, the commentary urges passengers to look through the windows to the right for a glimpse of Aldar's Al Gurm development, nestled among 1.8 million square metres of mangrove reserve.
The five-star hotel with three "world-class restaurants" and 72 "luxury homes with private swimming pools" have been "built to blend with the sapphire waters of the Gulf with spectacular views from your own private terrace," the commentary informs passengers.
Unfortunately, anyone casting an eye in that direction is treated to the sight of a few villas clad in scaffolding while under construction and no sign of the as yet unbuilt hotel.
Similarly, visitors tempted by the description of Lulu island as a resort with hotels, coffee shops and restaurants are equally likely to be disappointed to find it has been shut for months for redevelopment.
And when the commentary encourages passengers at the Cultural Foundation stop to gaze upon the Qasr al Hosn, or White Fort, they are greeted by hoardings that completely obscure the historic building.
Chris Compton, the company's general manager, says: "Due to the complexity of re-recording the language tour with all the different languages, we chose to mention Lulu island now in the hope that it will be completed soon."
He says that any inconsistencies are down to filler blocks, "generic Abu Dhabi information that the driver can play at any time if the bus is stuck in traffic or has to be diverted.
"We revised the order of some of these filler blocks to make it more consistent with the current status of the city."
At the end of the ride one elderly couple from Texas, who are on holiday while visiting their Abu Dhabi-based son, enthuse: "We wanted an overview of the city as we just arrived yesterday. It is a nice tour and very informative."
Mr Saad, who has has woken up long enough to conduct a loud business deal on his mobile phone, agrees: "It has been a very nice way to spend an afternoon."
tyaqoob@thenational.ae
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.
Vaccine Progress in the Middle East
Non-oil%20trade
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Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
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
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
THE DETAILS
Kaala
Dir: Pa. Ranjith
Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar
Rating: 1.5/5
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U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
- Saturday 15 January: UAE beat Canada by 49 runs
- Thursday 20 January: v England
- Saturday 22 January: v Bangladesh
UAE squad:
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith