The Emirates Nuclear Energy Corporation’s first unit at Barakah in the Western Region, construction of which was last month declared to be more than 55 per cent completed. Courtesy ENEC
The Emirates Nuclear Energy Corporation’s first unit at Barakah in the Western Region, construction of which was last month declared to be more than 55 per cent completed. Courtesy ENEC
The Emirates Nuclear Energy Corporation’s first unit at Barakah in the Western Region, construction of which was last month declared to be more than 55 per cent completed. Courtesy ENEC
The Emirates Nuclear Energy Corporation’s first unit at Barakah in the Western Region, construction of which was last month declared to be more than 55 per cent completed. Courtesy ENEC

UAE looks to other nations for nuclear waste disposal options


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VIENNA // The UAE is looking at different options, including building an underground facility, to manage and dispose of the radioactive waste from the nuclear power plants it will open in Barakah.

The country took part in the International Atomic Energy Agency’s scientific forum on radioactive waste management on Tuesday to learn from nations that are already advanced in the field, such as France, Sweden and Finland, to ensure it applies the best model for its nuclear programme.

“We are looking at various options available globally to deal with radioactive waste,” said Hamad Alkaabi, the UAE ambassador to the IAEA. “One option is the development of a geological repository, which means after you use the spent fuel, you store it for some time and eventually dispose of it in a repository underground. The second option is to send the fuel abroad for reprocessing and then send back the reduced volume to be disposed of in the country in a repository with a smaller radioactive amount.”

Since the establishment of the UAE’s nuclear power programme, the country has set a policy to develop a strategy for the management and disposal of nuclear waste.

“It’s part of the planning process and part of the responsible approach the UAE has taken,” Mr Alkaabi said. “Since then, it has adopted a few elements in relation to waste management, including regulation in the safe management of waste and engaging in many international activities in this area.

“From an industrial point of view, the power plant in the UAE already has some elements to deal with waste storage in a way that the spent fuel pool is planned to have almost double the volume compared to conventional sizes. This means you can store the spent fuel pool for 10 years instead of five.”

The country is closely following other players that have already started the process of building a repository.

“The UAE is engaged in different activities internationally in developing partnerships with countries that managed to advance in this area, such as France, Finland and Sweden,” he said. “The forum is a beneficial one because it allows countries like the UAE and other newcomers to learn from the existing experience and the steps forward for the industry.”

The building of a geological repository in the UAE is being evaluated with the help of international experts for the development of a national policy.

“We’re seeing now some of the first steps being taken internationally and the UAE is closely trying to understand,” Mr Alkaabi said. “We have joint workshops with France to understand their experience in developing the waste strategy but also the advancements in waste management.”

Yukiya Amano, IAEA director general, said it was important to revisit the issue of radioactive waste as the peaceful use of nuclear science and technology had grown steadily in the past decade, as has the amount of radioactive material.

“There is a widespread perception that solutions for managing it safely simply do not exist,” he said. “This isn’t correct. Well-established technologies do exist to address this issue. Radioactive waste is an issue for all countries, not just those which have nuclear power programmes, and all countries using nuclear technologies have a responsibility to manage it safely.”

He said much more complicated technologies were required to deal with high-level waste, also known as spent fuel.

“It is true that geological disposal of them has not yet been licenced anywhere in the world,” Mr Amano said. “But serious work has been done in several countries at the licencing stage.”

Djarot Wisnubroto, chairman of the National Nuclear Energy Agency of Indonesia, said scientists were still trying to create a more secure technology that could solve the problem of radioactive waste management.

France expects to have its geological repositories operational in the 2020s, according to Gerald Ouzounia, the international director at the French nuclear waste agency Andra.

“Whatever technology is chosen, a repository is essential,” said William Magwood, director general of the OECD Nuclear Energy Agency. “The deployment of a deep geological repository for high-level waste will reduce uncertainties and raise public confidence.”

cmalek@thenational.ae

The specs

Engine: 0.8-litre four cylinder

Power: 70bhp

Torque: 66Nm

Transmission: four-speed manual

Price: $1,075 new in 1967, now valued at $40,000

On sale: Models from 1966 to 1970

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

Q&A with Dash Berlin

Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.

You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.

You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.

Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.

 

The specs: 2018 Opel Mokka X

Price, as tested: Dh84,000

Engine: 1.4L, four-cylinder turbo

Transmission: Six-speed auto

Power: 142hp at 4,900rpm

Torque: 200Nm at 1,850rpm

Fuel economy, combined: 6.5L / 100km