• The rules on how long visitors to Abu Dhabi spend in quarantine depend on where they are travelling from. Getty.
    The rules on how long visitors to Abu Dhabi spend in quarantine depend on where they are travelling from. Getty.
  • An airport worker escorts a passenger through Abu Dhabi International Airport. All photos by Victor Besa / The National
    An airport worker escorts a passenger through Abu Dhabi International Airport. All photos by Victor Besa / The National
  • A passenger wearing a face mask checks in at the Etihad counter
    A passenger wearing a face mask checks in at the Etihad counter
  • The drop-off area at Abu Dhabi airport's main departures concourse
    The drop-off area at Abu Dhabi airport's main departures concourse
  • Passengers queue for check-in for repatriation flights
    Passengers queue for check-in for repatriation flights
  • A traveller has his passport checked by security in the departures area
    A traveller has his passport checked by security in the departures area
  • Staff are hosed down with a mild disinfectant before entering public areas
    Staff are hosed down with a mild disinfectant before entering public areas
  • Etihad staff check passengers in during a media tour for The National in July
    Etihad staff check passengers in during a media tour for The National in July
  • Etihad staff check passengers in during a media tour for The National in July
    Etihad staff check passengers in during a media tour for The National in July
  • The airport has handled hundreds of flights in recent months but tourists have not been able to secure a visa since the borders closed in March
    The airport has handled hundreds of flights in recent months but tourists have not been able to secure a visa since the borders closed in March
  • The airport has handled hundreds of flights in recent months but tourists have not been able to secure a visa since the borders closed in March
    The airport has handled hundreds of flights in recent months but tourists have not been able to secure a visa since the borders closed in March
  • Passengers at the Etihad check-in desk
    Passengers at the Etihad check-in desk
  • Arrivals can expect strict hygiene measures and must quarantine for 14 days on arrival
    Arrivals can expect strict hygiene measures and must quarantine for 14 days on arrival
  • Passengers at the Etihad Check-In area at Abu Dhabi International Airport
    Passengers at the Etihad Check-In area at Abu Dhabi International Airport

Coronavirus: Abu Dhabi updates green list for travellers coming into the emirate


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Visitors from 23 countries will be able to travel to Abu Dhabi from April 25 without needing to quarantine.

The emirate's green list was updated to include Cuba, Japan, Portugal, Russia, Switzerland, Taiwan, Tajikistan, the UK and Uzbekistan.

Passengers from the list can enter Abu Dhabi by following a series of procedures that includes Covid-19 tests before departure, on arrival and on day four for those staying for four days or more, and on day eight for those staying eight days or more.

The green list is updated every fortnight by the Department of Culture and Tourism  Abu Dhabi.

Countries are removed or added depending on the latest Covid-19 developments.

Anyone flying to Abu Dhabi from countries not on the list must wear a medically approved wristband upon arrival and quarantine for 10 days.

The wristband ensures travellers adhere to the mandatory quarantine period.

The changes to Abu Dhabi's travel list came as the UAE banned travel from India after an increase in case numbers there.

The National Emergency Crisis and Disaster Management Authority said the decision included all national and overseas airlines.

The ruling did not include transit flights coming into the country and bound for India.

Meanwhile, the US updated its advisory for the UAE to "Do Not Travel", along with at least 115 other countries.

The Centres for Disease Control and Prevention issued a level four travel health notice on Tuesday “indicating a very high level of Covid-19 in the country”.

Abu Dhabi's green list

Australia

Bhutan

Brunei

China

Cuba

Greenland

Hong Kong

Iceland

Israel

Japan

Mauritius

Morocco

New Zealand

Portugal

Russia

Saudi Arabia

Singapore

South Korea

Switzerland

Taiwan

Tajikistan

UK

Uzbekistan

Coronavirus around the world – in pictures

  • An Iraqi prays in the Sunni Muslim Abdel Kader al-Kilani mosque in central Baghdad. AFP
    An Iraqi prays in the Sunni Muslim Abdel Kader al-Kilani mosque in central Baghdad. AFP
  • People climb on the roof of a bus at a bus station in New Delhi as India battles a record-breaking spike in Covid-19 coronavirus infections that has forced the capital into a week-long lockdown. AFP
    People climb on the roof of a bus at a bus station in New Delhi as India battles a record-breaking spike in Covid-19 coronavirus infections that has forced the capital into a week-long lockdown. AFP
  • Ten-year-old Jade Chan Puc writes in her notebook during the first day of class at the Valentín Gomez Farias Indigenous Primary School in Montebello, Hecelchakan, Campeche state, Mexico. AP Photo
    Ten-year-old Jade Chan Puc writes in her notebook during the first day of class at the Valentín Gomez Farias Indigenous Primary School in Montebello, Hecelchakan, Campeche state, Mexico. AP Photo
  • A man reads a book next to a poster reading "COVID-19, open your Eyes" in Barcelona, Spain. Reuters
    A man reads a book next to a poster reading "COVID-19, open your Eyes" in Barcelona, Spain. Reuters
  • Labourers work at the start of the construction of a Covid-19 field hospital at the Luneta park in Manila, Philippines. EPA
    Labourers work at the start of the construction of a Covid-19 field hospital at the Luneta park in Manila, Philippines. EPA
  • A man walks by the Seine river bank, in Paris, France. AP Photo
    A man walks by the Seine river bank, in Paris, France. AP Photo
  • People wave an Argentine flag outside the presidential residence as they protest for in-person classes amid the Covid-19 pandemic in Buenos Aires. AP Photo
    People wave an Argentine flag outside the presidential residence as they protest for in-person classes amid the Covid-19 pandemic in Buenos Aires. AP Photo
  • People sit at the terraces of cafes in the coastal city of Piran as Slovenia reopened cafe and restaurant terraces after six months following a decline in Covid-19 infections and deaths. AFP
    People sit at the terraces of cafes in the coastal city of Piran as Slovenia reopened cafe and restaurant terraces after six months following a decline in Covid-19 infections and deaths. AFP
  • A Los Angeles County Department of Medical Examiner-Coroner staff member inspects a refrigerated container set up to handle additional storage of Covid-19 decedents in Los Angeles, California, USA. Reuters
    A Los Angeles County Department of Medical Examiner-Coroner staff member inspects a refrigerated container set up to handle additional storage of Covid-19 decedents in Los Angeles, California, USA. Reuters
  • Israelis enjoy the beach of the Mediterranean during a heat wave as Covid-19 restrictions ease around the country, in Ashkelon, Israel. Reuters
    Israelis enjoy the beach of the Mediterranean during a heat wave as Covid-19 restrictions ease around the country, in Ashkelon, Israel. Reuters
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

'Fantastic Beasts: The Secrets of Dumbledore'

Rating: 3/5

Directed by: David Yates

Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law

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What is a robo-adviser?

Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

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The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school