Al Ain Salt Cave, in Mbazzarah Al Khadra, is the Middle East's largest and only man-made salt cave.
Experts say it offers a natural remedy for about 18 different conditions, including psoriasis, arthritis, sinusitis, asthma, eczema, anxiety, snoring, allergies, colds, flu, congestion, ear infections, hay fever and rhinitis.
The opening of the cave is part of a bigger effort to offer great services and make the community healthier.
“Inside the cave, you'll find rocky salt containing more than 84 natural minerals out of the 92 known elements,” Khaled Mohamed Al Saber, manager of the salt cave, told The National.
“The salt is from Poland, sourced from the salty rocks in Krakow. People travelled to Poland and visited the natural cave in Krakow. It appears that a child's breathing showed positive results there, so they decided to replicate it here in the UAE."
Proponents of visiting the cave say it offers a great chance to clean and detoxify your body, making you feel healthier.
“Among these minerals, the most important ones include potassium, magnesium, calcium, iron, zinc, and copper, all of which are essential for the human body," Al Saber said.
“In addition to its physical benefits, the cave is known for its relaxing properties. It can help reduce anxiety, stress, nerve tension, and dispel negative energy while promoting improved blood circulation."
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
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