• People can enjoy kayaking in Hatta. Courtesy Dubai Sports Council
    People can enjoy kayaking in Hatta. Courtesy Dubai Sports Council
  • Gazelles roam the sandy dunes at the desert oasis of Al Ain. Al Ain is home to the UAE's only Unesco World Heritage Sites. Karim Sahib / AFP
    Gazelles roam the sandy dunes at the desert oasis of Al Ain. Al Ain is home to the UAE's only Unesco World Heritage Sites. Karim Sahib / AFP
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai launches the UAE's 'world's coolest winter' campaign.
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai launches the UAE's 'world's coolest winter' campaign.
  • The plan seeks to get tourists out and about this winter.
    The plan seeks to get tourists out and about this winter.
  • A video posted to Sheikh Mohammed's social media showcased the glories of the UAE from Hatta to Al Ain.
    A video posted to Sheikh Mohammed's social media showcased the glories of the UAE from Hatta to Al Ain.
  • Working as one Emirati team to promote the entire country is important, said Sheikh Mohammed.
    Working as one Emirati team to promote the entire country is important, said Sheikh Mohammed.
  • Views on the way to Pure Eco Retreat nestled in the heart of mangroves, on Jubail Island. Khushnum Bhandari for The National
    Views on the way to Pure Eco Retreat nestled in the heart of mangroves, on Jubail Island. Khushnum Bhandari for The National
  • Jebel Hafeet mountain in Al Ain. Pawan Singh / The National
    Jebel Hafeet mountain in Al Ain. Pawan Singh / The National
  • A dome tent at Jebel Hafit Desert Park campsite. Courtesy DCT Abu Dhabi
    A dome tent at Jebel Hafit Desert Park campsite. Courtesy DCT Abu Dhabi
  • The abandoned pearling town of Jazirah Al Hamra has about 450 buildings, including a fort and souq, mosques and schools, and hundreds of courtyard villas. Chris Whiteoak / The National
    The abandoned pearling town of Jazirah Al Hamra has about 450 buildings, including a fort and souq, mosques and schools, and hundreds of courtyard villas. Chris Whiteoak / The National
  • Al Bidya Mosque in Fujairah, considered the oldest in the UAE. Giuseppe Cacace / AFP
    Al Bidya Mosque in Fujairah, considered the oldest in the UAE. Giuseppe Cacace / AFP
  • The new tourism campaign aims to get people out exploring, such as up Jebel Jais, the UAE's highest point. Karim Sahib / AFP
    The new tourism campaign aims to get people out exploring, such as up Jebel Jais, the UAE's highest point. Karim Sahib / AFP

'World's coolest winter': Sheikh Mohammed bin Rashid launches UAE-wide domestic tourism strategy


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From kayaking in Hatta to the Unesco World Heritage sites of Al Ain, people are being encouraged to explore the UAE this winter.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, on Saturday launched the UAE-wide campaign to get everyone out and about.

It is part of a wider unified tourism strategy to promote the UAE as one destination and is being kick-started by a 45-day "world's coolest winter" campaign to get more people exploring the country in the next few months.

The plan aims to double by 2030 the annual Dh41.2 billion ($11.2bn) spent on domestic tourism and encourage staycations.

The "world’s coolest winter" invites people to explore the hidden gems of the seven emirates and during its 45-day run - overseen by the Ministry of Economy in collaboration with local tourism entities - it aims to highlight the landmarks and attractions that distinguish every emirate and contribute to the UAE as a single destination.

A video posted by Sheikh Mohammed to social media showcases the breadth of activities available from boating to hiking to dune-bashing.

"We ... launched a unified tourism identity to promote the UAE as a single tourist destination that shares the same national economy and provides equal opportunities for UAE youth," said Sheikh Mohammed.

"Working as a single Emirati team in the tourism sector will have good effects on all regions and strengthen our global reputation as one destination, diverse and rich."

The UAE has been cautiously reopening to tourists following its successful response to the Covid-19 pandemic.

Dubai was among the first global destinations to reopen in July with stringent safety measures in place.

Gazelles roam the sandy dunes at the desert oasis of Al-Ain, in the United Arab Emirates, on November 14, 2020. (Photo by Karim SAHIB / AFP)
Gazelles roam the sandy dunes at the desert oasis of Al-Ain, in the United Arab Emirates, on November 14, 2020. (Photo by Karim SAHIB / AFP)

Harnessing the power of domestic tourism is also crucial to building a balanced industry post-coronavirus. The UAE’s domestic tourism sector contributed Dh41.2bn to the national economy in 2019. It constitutes 23 per cent of the total tourism sector revenue, compared with 77 per cent of shares taken up by international tourism. As part of the new strategy, the country aims to double the domestic tourism revenue and achieve a greater balance between the two forms of tourism by 2030.

"With a solid federal collaboration, we can double the contributions of the domestic market and create new opportunities for the small business industries across the country," said Sheikh Mohammed.

"Each of the seven emirates features rich tourist experiences, massive resources and cultural, archaeological and architectural treasures. We aim to unify our efforts to maximise returns."

Sheikh Mohammed said an Emirati winter was something to enjoy and he encouraged everyone to do so.

"The UAE has the most beautiful winter, it has the most beautiful people and it has the most beautiful services that any tourist can enjoy. I invite everyone to travel in the Emirates and explore the spirit of the Emirates."

The winter campaign aims to encourage families and friends to embark on outdoor adventures across the country. The campaign brings together citizens and residents from different nationalities, cultures and interests towards discovering the UAE’s hidden gems.

As part of efforts to promote an active lifestyle, the campaign will also highlight different outdoor sporting events and festivals such as watersports, hiking, jogging, cycling, mountain biking, camping, desert safaris and beach picnics.

Mohamed Al Mubarak, chairman of the Department of Culture and Tourism – Abu Dhabi, said the announcement of a unified tourism strategy was exciting and significant.

"With our seven Emirates joining forces to leverage our combined value proposition, and working hand in hand with our partners, innovators, the creative industry and our nation's youth, we look forward to further raising the UAE's global tourism profile." he said. "Together, we will work towards our collective goal of continuous progression within the tourism sector."

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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