Saif Ali Al Dhaheri is director of Emirates Jordanian Camp. Salah Malkawi / The National
Saif Ali Al Dhaheri is director of Emirates Jordanian Camp. Salah Malkawi / The National
Saif Ali Al Dhaheri is director of Emirates Jordanian Camp. Salah Malkawi / The National
Saif Ali Al Dhaheri is director of Emirates Jordanian Camp. Salah Malkawi / The National

UAE volunteers make a difference at Jordanian refugee camp


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  • Arabic

Where refugee camps are often characterised by squalor and suffering, the Emirates Jordanian Camp near Amman is a shining example of what geneous funding and dedicated volunteers are able to achieve. Some of the camp's 100 UAE volunteers and staff spoke to Louise Redvers

These are the faces of hope. For thousands of Syrian refugees in Emirati Jordanian Camp (EJC) they represent safety, a roof over their heads, hot meals, proper health care and a place where children can play safe from the guns and bombs.

Since it was opened in April, the camp, about 45 minutes from Amman and just off the main motorway to Saudi Arabia, has become home to more than 3,600 Syrians, about two thirds of whom are children.

Unlike many refugee camps, where people live in tents in overcrowded conditions with poor sanitation, at EJC refugees live in caravans and the site is spotless.

Refugees are provided with three meals a day, along with clothes and other non-food items. The camp also has a well-equipped medical centre, a school, children’s play areas, recreation rooms for men and women, a mosque and a supermarket.

All the money to run the camp is provided by the Emirati Red Crescent, with about 100 Emiratis based there, helping to run the operation, some as staff, but many as volunteers.

The National went to Jordan to meet some of them, and to hear their stories.

Talib Ali Abu Talib

Mr Abu Talib is the Emirati Red Crescent media manager at EJC. Formerly a journalist in the UAE, he joined the Red Crescent in 2001 as a full-time staff member. His first mission was to Kosovo, and he has also been to Yemen and Somalia. “I came out to Jordan in March, it was only supposed to be for 21 days, but I am still here,” he says. “There is a lot of work to do here. We have a lot of visitors. There are 2,200 additional caravans which are ready to house more refugees, we just need to prepare the infrastructure.

“We imagine the camp will be here for some years, but we don’t really know how the situation in Syria will develop.”

While the UAE RC manages the camp, several international NGOs and United Nations agencies also work on site.

“We work very closely with the international NGOs and we discuss a lot about ideas. There is a lot of talking, a lot of communication,” says Mr Abu Talib, who, like the others, rotates betwen Jordan and Dubai, doing 21 days on and seven off.

Dr Saif Al Kaabi

Dr Al Kaabi has been volunteering in Jordan with the Emirati Red Crescent since May. He left behind his day job in emergency medicine at hospitals in Al Ain and Abu Dhabi to manage the Emirati Red Crescent hospital at Mafraq as well as oversee medical services at the EJC. This is his third mission, having previously supported the charity in Yemen and Pakistan.

Explaining his motivation to leave his family and comfortable lifestyle behind to live in a caravan in the middle of the desert, the doctor says: “After being a doctor for almost 15 years, I suppose I was looking for a new challenge.

“When I was studying medicine in Canada, I met a doctor who had spent a whole year in Africa. He had been in the middle of doing his emergency medical training when he stopped for a year to go to Africa.

“At first, I couldn’t understand why anyone would do that, so I asked him and he said that if he didn’t go, there would be no one to help the people there. That really affected me and I thought, if he can do this, so can I.

“I really believe we are helping people here and that is reward enough for me. I believe most people here feel the same.

“This is not something you do for your CV, it’s something you do for others who need your help.”

Passionate about the EJC and the quality of services offered, Dr Al Kaabi says: “This is not like a refugee camp, really, it is more like a town. Everybody knows everyone and there is a good community here.

“It is extremely hard for these refuges who have been forced to leave their countries and live away from home and what they know. We are just trying to support them as much as we can and help reduce their stress as much as possible.

“I believe that we have both a humanitarian and an ethical duty towards these people.”

Dr Al Kaabi expects to be on duty in Jordan until December.

Abdullah Rashid Alzaarbi

Mr Alzaarbi is from Abu Dhabi and has been volunteering at EJC for seven months. He is part of the team making sure there are enough clothes and non-food-items for the refugees. Lorry loads of goods are brought into the camp from the UAE. As well as basic clothes and shoes, there are also special items such as dresses and suits for refugees who are getting married, and extra donations also arrive during events such as Eid.

“We don’t have much free time here,” the 40-year-old food-hygiene inspector explains. “There is always work to do. The refugees are coming all through the day, and sometimes the night, for supplies, so we must always be ready.”

This is Mr Alzaarbi’s second RC mission. In 2011 he worked at the RC camp on the Tunisian border, supporting the thousands who fled Libya during the uprising against Muammar Qaddafi.

He says: “I learn a lot on every mission. I know a lot more about how the store runs now. We interact a lot with the refugees. They are human beings just like us and they are our brothers.

“The volunteering has been a good experience from the point of view of what I have learnt, but I do miss my family. I have two children, one is three and one is 13. I’ve told them where I am and why I am doing this but I still miss them.

“It can be upsetting to see people, especially young children, who have clearly suffered. It upsets me to see that because I am a father. I am happy that I can try to help them.”

Dr Hamad Al Dhefairi

Dr Al Dhefairi is the director of the Medical Centre at the EJC.

The 27-year-old started his volunteering stint at the camp four months ago, taking time out from his job as a general practitioner at a government hospital in Abu Dhabi.

“This is my first experience to work abroad with the RC. I wanted to try something new and to have a taste of volunteering,” he says.

“So far so good, I have learnt a lot, particularly how to work with different NGOs and organise different health campaigns.

“It’s very different from my normal job back at a government hospital, but it’s a very rewarding experience to have this chance to be able to help Syrian refugees and be able to help relieve some of their medical pain.”

Dr Al Dhefairi, from Ras Al Khaimah, says: “We rotate – three weeks on, one week off – and I do miss my friends and family while I am away, but if you count the good deeds you do here, then it makes it OK. I think I will probably stay to do a year here, I’m not sure yet.”

The doctor, who studied medicine at the Royal College in Dublin, Ireland, adds: “I would love to do this sort of thing again but of course I hope that no political issues cause such a similar situation to occur. But if something happened, I would be more than happy to participate in helping out.”

While on mission Dr Al Dhefairi lives, like the other staff and volunteers, on site in his own caravan adjacent to the refugees.

“When we are here, we sleep here like the refugees, we eat the food they eat, drink the water they drink,” he says.

“Here at the medical centre on most days we will see about 200 patients. It’s usually more at the start of the week, but it depends.

“This is a family-orientated camp so what we are dealing with is mostly primary health care, looking after young children, and dealing with chronic conditions like hypertension and diabetes.”

As well as a handful of other Emirati doctors, there are a number of medical staff from Jordan, as well as several Syrian refugees also working as doctors and lab technicians.

Proud of the services offered at the EJC, Dr Al Dhefairi, who qualified as a doctor in 2011, says: “Being from the UAE, we like to keep the bar pretty high. I haven’t been to Za’aatri, or any other camps, but I know that we have a very good service here and I hope that we are providing the best care possible.”

He says that as well as emergency room, six different clinics, a testing laboratory, radiology services, a pharmacy and an observation room, there is also an on-site paediatrician and obstetrician.

Saeed Marzouq Harash

Mr Harash, who is from Sharjah, is a water engineer who works in Abu Dhabi. The 31-year-old helped to install a reverse osmosis water-purification system for the EJC and he now works between the supply store and the registration office.

“I do several jobs here,” he says. “First I was involved in the water engineering, but now that is set up, I am helping with the computer system. We have a centralised system so we can know exactly who is in which caravan and who has been given what non-food items. Just now we are finalising a barcode system so people can be identified by barcodes on cards, rather than from pieces of paper.”

The EJC is Mr Harash’s second mission. He has previously been with the UAE RC in Pakistan, helping to set up reverse osmosis machines there.

“I would definitely recommend people to volunteer,” he says. “It can be hard to be away from your family but you get a lot of experience and it is a chance to learn new skills. It is also rewarding to work in the humanitarian sector.

“I think I will be here for a few more months and I will definitely put my name down for another mission.”

Who is Allegra Stratton?

 

  • Previously worked at The Guardian, BBC’s Newsnight programme and ITV News
  • Took up a public relations role for Chancellor Rishi Sunak in April 2020
  • In October 2020 she was hired to lead No 10’s planned daily televised press briefings
  • The idea was later scrapped and she was appointed spokeswoman for Cop26
  • Ms Stratton, 41, is married to James Forsyth, the political editor of The Spectator
  • She has strong connections to the Conservative establishment
  • Mr Sunak served as best man at her 2011 wedding to Mr Forsyth
liverpool youngsters

Ki-Jana Hoever

The only one of this squad to have scored for Liverpool, the versatile Dutchman impressed on his debut at Wolves in January. He can play right-back, centre-back or in midfield.

 

Herbie Kane

Not the most prominent H Kane in English football but a 21-year-old Bristolian who had a fine season on loan at Doncaster last year. He is an all-action midfielder.

 

Luis Longstaff

Signed from Newcastle but no relation to United’s brothers Sean and Matty, Luis is a winger. An England Under-16 international, he helped Liverpool win the FA Youth Cup last season.

 

Yasser Larouci

An 18-year-old Algerian-born winger who can also play as a left-back, Larouci did well on Liverpool’s pre-season tour until an awful tackle by a Sevilla player injured him.

 

Adam Lewis

Steven Gerrard is a fan of his fellow Scouser, who has been on Liverpool’s books since he was in the Under-6s, Lewis was a midfielder, but has been converted into a left-back.

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Results:

6.30pm: Handicap | US$135,000 (Dirt) | 1,400 metres

Winner: Rodaini, Connor Beasley (jockey), Ahmad bin Harmash (trainer)

7.05pm: Handicap | $135,000 (Turf) | 1,200m

Winner: Ekhtiyaar, Jim Crowley, Doug Watson

7.40pm: Dubai Millennium Stakes | Group 3 | $200,000 (T) | 2,000m

Winner: Spotify, James Doyle, Charlie Appleby

8.15pm: UAE Oakes | Group 3 | $250,000 (D) | 1,900m

Winner: Divine Image, William Buick, Charlie Appleby

8.50pm: Zabeel Mile | Group 2 | $250,000 (T) | 1,600m

Winner: Mythical Image, William Buick, Charlie Appleby

9.20pm: Handicap | $135,000 (T) | 1,600m

Winner: Major Partnership, Kevin Stott, Saeed bin Suroor

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

U19 World Cup in South Africa

Group A: India, Japan, New Zealand, Sri Lanka

Group B: Australia, England, Nigeria, West Indies

Group C: Bangladesh, Pakistan, Scotland, Zimbabwe

Group D: Afghanistan, Canada, South Africa, UAE

UAE fixtures

Saturday, January 18, v Canada

Wednesday, January 22, v Afghanistan

Saturday, January 25, v South Africa

UAE squad

Aryan Lakra (captain), Vriitya Aravind, Deshan Chethyia, Mohammed Farazuddin, Jonathan Figy, Osama Hassan, Karthik Meiyappan, Rishabh Mukherjee, Ali Naseer, Wasi Shah, Alishan Sharafu, Sanchit Sharma, Kai Smith, Akasha Tahir, Ansh Tandon

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

Tu%20Jhoothi%20Main%20Makkaar%20
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELuv%20Ranjan%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ERanbir%20Kapoor%2C%20Shraddha%20Kapoor%2C%20Anubhav%20Singh%20Bassi%20and%20Dimple%20Kapadia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Meydan racecard:

6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres

7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) 1,600m

7.40pm: Meydan Classic Trial (TB) Conditions $100,000 (Turf) 1,400m

8.15pm: Al Shindagha Sprint (TB) Group 3 $200,000 (D) 1,200m

8.50pm: Handicap (TB) $175,000 (D) 1,600m

9.25pm: Handicap (TB) $175,000 (T) | 2,000m

10pm: Handicap (TB) $135,000 (T) 1,600m

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

match info

Southampton 0

Arsenal 2 (Nketiah 20', Willock 87')

Red card: Jack Stephens (Southampton)

Man of the match: Rob Holding (Arsenal)

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Marital status: Single

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Key findings
  • Over a period of seven years, a team of scientists analysed dietary data from 50,000 North American adults.
  • Eating one or two meals a day was associated with a relative decrease in BMI, compared with three meals. Snacks count as a meal. Likewise, participants who ate more than three meals a day experienced an increase in BMI: the more meals a day, the greater the increase. 
  • People who ate breakfast experienced a relative decrease in their BMI compared with “breakfast-skippers”. 
  • Those who turned the eating day on its head to make breakfast the biggest meal of the day, did even better. 
  • But scrapping dinner altogether gave the best results. The study found that the BMI of subjects who had a long overnight fast (of 18 hours or more) decreased when compared even with those who had a medium overnight fast, of between 12 and 17 hours.
ACL Elite (West) - fixtures

Monday, Sept 30

Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)

Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
Grand slam winners since July 2003

Who has won major titles since Wimbledon 2003 when Roger Federer won his first grand slam

Roger Federer 19 (8 Wimbledon, 5 Australian Open, 5 US Open, 1 French Open)

Rafael Nadal 16 (10 French Open, 3 US Open, 2 Wimbledon, 1 Australian Open)

Novak Djokovic 12 (6 Australian Open, 3 Wimbledon, 2 US Open, 1 French Open)

Andy Murray 3 (2 Wimbledon, 1 US Open)

Stan Wawrinka 3 (1 Australian Open, 1 French Open, 1 US Open)

Andy Roddick 1 (1 US Open) 

Gaston Gaudio 1 (1 French Open)

Marat Safin 1 (1 Australian Open)

Juan Martin del Potro 1 (1 US Open)

Marin Cilic 1 (1 US Open)

Roll of honour 2019-2020

Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain

West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership

UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes

UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II

UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
STAY%2C%20DAUGHTER
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3EYasmin%20Azad%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESwift%20Press%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Hydrogen: Market potential

Hydrogen has an estimated $11 trillion market potential, according to Bank of America Securities and is expected to generate $2.5tn in direct revenues and $11tn of indirect infrastructure by 2050 as its production increases six-fold.

"We believe we are reaching the point of harnessing the element that comprises 90 per cent of the universe, effectively and economically,” the bank said in a recent report.

Falling costs of renewable energy and electrolysers used in green hydrogen production is one of the main catalysts for the increasingly bullish sentiment over the element.

The cost of electrolysers used in green hydrogen production has halved over the last five years and will fall to 60 to 90 per cent by the end of the decade, acceding to Haim Israel, equity strategist at Merrill Lynch. A global focus on decarbonisation and sustainability is also a big driver in its development.

HAEMOGLOBIN DISORDERS EXPLAINED

Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.

Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.

The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.

The condition mainly affects people of Mediterranean, South Asian, South-East Asian and Middle Eastern origin. Saudi Arabia recorded 45,892 cases of carriers between 2004 and 2014.

A World Health Organisation study estimated that globally there are at least 950,000 'new carrier couples' every year and annually there are 1.33 million at-risk pregnancies.

SPECS
%3Cp%3EEngine%3A%20Supercharged%203.5-litre%20V6%0D%3Cbr%3EPower%3A%20400hp%0D%3Cbr%3ETorque%3A%20430Nm%0D%3Cbr%3EOn%20sale%3A%20Now%0D%3Cbr%3EPrice%3A%20From%20Dh450%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A
Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Drivers’ championship standings after Singapore:

1. Lewis Hamilton, Mercedes - 263
2. Sebastian Vettel, Ferrari - 235
3. Valtteri Bottas, Mercedes - 212
4. Daniel Ricciardo, Red Bull - 162
5. Kimi Raikkonen, Ferrari - 138
6. Sergio Perez, Force India - 68

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