• Hatta in Dubai will be the site for the Official 50th UAE National Day celebration to mark the nation’s Golden Jubilee. Photo: UAE Golden Jubilee Committee
    Hatta in Dubai will be the site for the Official 50th UAE National Day celebration to mark the nation’s Golden Jubilee. Photo: UAE Golden Jubilee Committee
  • On December 2 a spectacular theatrical show will take viewers on a journey through the land's history. The show will be open to the public for nine days from December 4 until December 12. Photo: Wam
    On December 2 a spectacular theatrical show will take viewers on a journey through the land's history. The show will be open to the public for nine days from December 4 until December 12. Photo: Wam
  • Equidistant from all the seven emirates, Hatta features natural wonders and a scenic landscape with dams, lakes and valleys dotted with historical monuments. Photo: Wam
    Equidistant from all the seven emirates, Hatta features natural wonders and a scenic landscape with dams, lakes and valleys dotted with historical monuments. Photo: Wam
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, approved the Hatta Master Development Plan in October 2021. Photo: Wam
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, approved the Hatta Master Development Plan in October 2021. Photo: Wam
  • The plan is to transform Hatta into an attractive local and international destination for business, investment and tourism. Photo: Wam
    The plan is to transform Hatta into an attractive local and international destination for business, investment and tourism. Photo: Wam
  • The Hatta Master Development Plan includes a cable-driven mountain railway. Photo: Wam
    The Hatta Master Development Plan includes a cable-driven mountain railway. Photo: Wam

UAE's official 50th National Day celebrations to take place in Hatta


Salam Al Amir
  • English
  • Arabic

The UAE's official 50th National Day celebrations will take place in Hatta on December 2, say the committee organising the country's Golden Jubilee Celebrations.

A spectacular theatrical show will be broadcast live on December 2 at 5.30pm from a striking, natural location near the town.

The Official 50th UAE National Day celebration will feature a spectacular show highlighting the deep connections between people, nature and technology
Shaikha Al Ketbi,
Year of the 50th

People will be able to watch it on the country’s National Day website and all local TV channels.

Afterwards, an event celebrating the country's history will be open to the public from December 4 to 12.

Limited tickets are available to buy now from UAENationalDay.ae.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, celebrated the decision.

“National Day Celebrations, a representation of our culture and identity from all parts of our country,” he said on Twitter, as he posted a video of the announcement.

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, said on Twitter: "Our Official 50th National Day Celebration will be set this year in Hatta.

"Across the nation we continue to pursue our ambitions with optimism, confidence and a steadfast determination, building on our strong foundations to create a promising future for the next 50 years."

Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, said on Twitter: “27 days left to our 50th National Day celebration in the heart of Hatta.”

Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Co-operation, said: ”Our Emirates celebrates its 50th National Day this year amidst the mesmerising nature of Hatta.

"A historic day that marks a milestone for our country’s achievements. We pay tribute to the past 50 years of the founding of our country and together work towards the centenary.”

A celebration of nature

Hatta dam is one of the UAE's most-loved attractions UAE. Photo: Alamy
Hatta dam is one of the UAE's most-loved attractions UAE. Photo: Alamy

Shaikha Al Ketbi, head of creative strategy for the Year of the 50th, said: “The Official 50th UAE National Day celebration will feature a spectacular show highlighting the deep connections between people, nature and technology.”

She said the theatrical experience will take viewers on a journey and teach them more about the UAE's history.

“Through unparalleled creative and artistic storytelling, the show will also shed light on the achievements of today and offer a unique glimpse into the promising future that awaits everyone who calls the UAE home," said Ms Al Ketbi.

Equidistant from all seven emirates, Hatta has grown in stature in recent years, thanks to several notable development projects.

The town boasts a striking natural landscape of mountains, dams, lakes and valleys dotted between historical monuments.

Last month, Sheikh Mohammed bin Rashid revealed a comprehensive development plan for the town that includes the construction of a beach and a new lake, transport systems for the mountain slopes, a funicular and the longest mountain walk in the Emirates.

The projects were unveiled as part of a 20-year Hatta Master Development Plan.

Future of Hatta - in pictures

  • The Hatta Beach Project will create new investment opportunities for the region's private sector.
    The Hatta Beach Project will create new investment opportunities for the region's private sector.
  • The Hatta Beach Project aims to transform the area into a year-round tourist destination.
    The Hatta Beach Project aims to transform the area into a year-round tourist destination.
  • The development plan includes a five-year plan (2022-2026) to construct tracks for bicycles and scooters in a 120 km network.
    The development plan includes a five-year plan (2022-2026) to construct tracks for bicycles and scooters in a 120 km network.
  • A waterfall and mountain viewing platform also feature in the development plan. Photo: Dubai Media Office
    A waterfall and mountain viewing platform also feature in the development plan. Photo: Dubai Media Office
  • Hatta has in recent years been transformed into an adventure getaway, with mountain biking and kayaking among the most popular activities. Photo: Dubai Media Office
    Hatta has in recent years been transformed into an adventure getaway, with mountain biking and kayaking among the most popular activities. Photo: Dubai Media Office
  • The Hatta Master Development Plan aims to turn the area into an attractive local and international destination for business, investment and tourism. Photo: WAM
    The Hatta Master Development Plan aims to turn the area into an attractive local and international destination for business, investment and tourism. Photo: WAM
  • The project will create investment spaces and facilities, services, and activities for tourists in waterfront areas that will contribute to increasing visitor numbers for Hatta.
    The project will create investment spaces and facilities, services, and activities for tourists in waterfront areas that will contribute to increasing visitor numbers for Hatta.
  • A mountainside health resort will be built as part of the development plan.
    A mountainside health resort will be built as part of the development plan.
  • The resort will provide tourists opportunities to practise sports and activities that are suitable to Hatta’s terrain.
    The resort will provide tourists opportunities to practise sports and activities that are suitable to Hatta’s terrain.
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, approved the Hatta Master Development Plan. Photo: WAM
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, approved the Hatta Master Development Plan. Photo: WAM
  • A lake and cable-driven mountain railway are also slated for the mountain town. Photo: Dubai Media Office
    A lake and cable-driven mountain railway are also slated for the mountain town. Photo: Dubai Media Office
  • Hatta Master Development Plan includes a cable-driven mountain railway
    Hatta Master Development Plan includes a cable-driven mountain railway
  • The first-of-its-kind funicular (cable railway) transport system for tourists will connect the Hatta dam site with its car parking area.
    The first-of-its-kind funicular (cable railway) transport system for tourists will connect the Hatta dam site with its car parking area.
  • The plan includes tracks for bicycles and scooters in a 120 km network connecting key attractions and residential areas.
    The plan includes tracks for bicycles and scooters in a 120 km network connecting key attractions and residential areas.
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, pictured with Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, in Hatta. Photo: WAM
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, pictured with Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, in Hatta. Photo: WAM
  • The Hatta plan aims to turn the area into an attractive local and international destination for business, investment and tourism. Photo: WAM
    The Hatta plan aims to turn the area into an attractive local and international destination for business, investment and tourism. Photo: WAM
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, with notables including Sheikh Maktoum bin Mohammed, Deputy Prime Minister and Deputy Ruler of Dubai, and Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, at Hatta. Photo: WAM
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, with notables including Sheikh Maktoum bin Mohammed, Deputy Prime Minister and Deputy Ruler of Dubai, and Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, at Hatta. Photo: WAM
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

Updated: November 11, 2021, 10:53 AM