• 1. AUCKLAND, NEW ZEALAND: This city climbed five spots from its 2020 ranking and secured top spot this year after the Covid-19 pandemic resulted in a major shake-up. Reuters
    1. AUCKLAND, NEW ZEALAND: This city climbed five spots from its 2020 ranking and secured top spot this year after the Covid-19 pandemic resulted in a major shake-up. Reuters
  • 2. OSAKA, JAPAN: Osaka was one of two Japanese cities to feature on the top ten list following analysis in February and March this year. AFP
    2. OSAKA, JAPAN: Osaka was one of two Japanese cities to feature on the top ten list following analysis in February and March this year. AFP
  • 3. ADELAIDE, AUSTRALIA: As per the report, Adelaide scored an overall ranking of 94 on the index and secured a mark of 100 in the healthcare and education categories. Getty
    3. ADELAIDE, AUSTRALIA: As per the report, Adelaide scored an overall ranking of 94 on the index and secured a mark of 100 in the healthcare and education categories. Getty
  • 4. WELLINGTON, NEW ZEALAND: Wellington also gained from New Zealand’s relative freedom throughout the pandemic, moving from 15th place in 2020 to joint fourth place in the current rankings. Getty
    4. WELLINGTON, NEW ZEALAND: Wellington also gained from New Zealand’s relative freedom throughout the pandemic, moving from 15th place in 2020 to joint fourth place in the current rankings. Getty
  • 4. TOKYO, JAPAN: Tokyo is the second Japanese city to appear on the top ten list and with an overall index rating of 93.7. AFP
    4. TOKYO, JAPAN: Tokyo is the second Japanese city to appear on the top ten list and with an overall index rating of 93.7. AFP
  • 6. PERTH, AUSTRALIA: In western Australia, especially Perth, the strategy of dealing with the outbreak, including mandatory masks, social restrictions and an emphasis on testing, tracing and isolating potentially exposed people, has worked. AFP
    6. PERTH, AUSTRALIA: In western Australia, especially Perth, the strategy of dealing with the outbreak, including mandatory masks, social restrictions and an emphasis on testing, tracing and isolating potentially exposed people, has worked. AFP
  • 7. ZURICH, SWITZERLAND: Zurich is one of two cities in Switzerland to be featured among the ‘most liveable cities’. Alamy
    7. ZURICH, SWITZERLAND: Zurich is one of two cities in Switzerland to be featured among the ‘most liveable cities’. Alamy
  • 8. GENEVA, SWITZERLAND: Geneva tied in eighth place with Melbourne in Australia and secured an overall index ranking of 92.5. Reuters
    8. GENEVA, SWITZERLAND: Geneva tied in eighth place with Melbourne in Australia and secured an overall index ranking of 92.5. Reuters
  • 8. MELBOURNE, AUSTRALIA: Melbourne was one of the biggest movers up the rank this year, and that was in large part to the way the local government have handled the covid-19 outbreak. Getty
    8. MELBOURNE, AUSTRALIA: Melbourne was one of the biggest movers up the rank this year, and that was in large part to the way the local government have handled the covid-19 outbreak. Getty
  • 10: BRISBANE, AUSTRALIA: Number 10 on the list is Brisbane, the capital of Queensland in Australia. In recent months, the large city has enforced local, temporary lockdowns to act as circuit breakers when cases have been identified in certain areas. Getty
    10: BRISBANE, AUSTRALIA: Number 10 on the list is Brisbane, the capital of Queensland in Australia. In recent months, the large city has enforced local, temporary lockdowns to act as circuit breakers when cases have been identified in certain areas. Getty

Best cities to live in 2021: New Zealand and Australia dominate post-pandemic list


Kelly Clarke
  • English
  • Arabic

Auckland in New Zealand has come out on top in a global ranking of cities that offer the best quality of life for residents.

Named the world’s most liveable city in a new report by the Economist Intelligence Unit, the buzzing metropolis stole the top spot, in large part, for the way it has handled the current Covid-19 pandemic.

This is the first time the city has led the rankings.

The Liveability Index examined 140 cities worldwide to quantify the challenges presented to an individual’s lifestyle in the past year, taking into account the disruption caused by the virus outbreak.

With a population of more than 4.9 million people, New Zealand has reported only 26 deaths from the disease since Covid-19 was declared a pandemic.

And while many cities around the world were in the midst of strict lockdowns last year, residents of Auckland, on the North Island, were already attending music concerts with thousands of revellers in tow.

The global contenders for the list were scored from one to 100 – 100 being the best – across five categories including stability, health care, culture and environment, education and infrastructure.

Osaka in Japan came in a close second, scoring top marks in the stability and healthcare index.

Interestingly, of the top 10 cities ranked most liveable, six are in New Zealand and Australia.

The data was gathered between February and March this year, when cities were at different stages of their battle against the pandemic.

Auckland

Auckland climbed five spots from its 2020 ranking and secured top spot. Reuters
Auckland climbed five spots from its 2020 ranking and secured top spot. Reuters

Auckland climbed five spots from its 2020 ranking and secured top spot this year after the Covid-19 pandemic resulted in a major shake-up.

New Zealand’s elimination of the virus within its borders, and a consequently low Covid-19 case count, fared well for its cities.

For most of the past 15 months, New Zealand has been able to keep its theatres, restaurants and other cultural attractions open.

“Auckland, in New Zealand, is at the top of The Economist Intelligence Unit’s Liveability rankings, owing to the city’s ability to contain the coronavirus pandemic faster and thus lift restrictions earlier, unlike others around the world,” the report read.

The city scored top marks of 100 in the education sector as pupils have been able to continue going to school throughout the pandemic.

Osaka

Osaka was one of two Japanese cities to feature on the top 10 list following analysis in February and March this year.

With a population of about 2.6 million, it scored an overall mark of 94.2 on the index, and secured top marks in the stability and healthcare categories.

Recently, however, Japan has hit the headlines as the government declared a state of emergency in Tokyo, Osaka and the surrounding areas in April in an effort to stem the spread of Covid-19 in the lead up to the hosting of the summer Olympics.

Adelaide

In third place is Adelaide in Australia. Getty
In third place is Adelaide in Australia. Getty

In third place is Adelaide in Australia, which also imposed a ban on international travel to stem the spread of infection early on.

As per the report, the coastal city, in south Australia, scored an overall ranking of 94 on the index and secured a mark of 100 in the healthcare and education categories.

While the healthcare scores fell after the onset of the pandemic in most cities across the world, the least affected cities were concentrated in western Europe and the Asia-Pacific region.

Adelaide was one of four Australian cities to make the top 10 list.

Wellington

Like its close neighbour Auckland, Wellington also gained from New Zealand’s relative freedom throughout the pandemic, moving from 15th place in 2020 to joint fourth place in the current rankings.

The New Zealand capital, which boasts a powerful mix of culture, history and nature, received top marks for how it handled education during the outbreak, as pupils attended in-person lessons throughout.

With an overall ranking of 93.7, it tied with Tokyo in Japan.

Tokyo

Tokyo is the second Japanese city to appear on the top 10 list and with an overall index rating of 93.7. AFP
Tokyo is the second Japanese city to appear on the top 10 list and with an overall index rating of 93.7. AFP

Tokyo is the second Japanese city to appear on the top 10 list and with an overall index rating of 93.7, it scored 100 across the stability and healthcare categories, 84 for culture and environment, 91.7 for education and 92.9 for infrastructure.

Osaka and Tokyo “ranked second and fourth, respectively, owing to continued high stability scores”, the report said.

Unsurprisingly, the majority of the healthcare scores in The Liveability Index rankings were affected badly by the pandemic. Compared with six months ago, the average city score for health care dropped by nearly five points.

Perth

Australia’s tough-on-coronavirus stance has resulted in numerous cities from the country making the top 10 list this year.

In western Australia, especially Perth, the strategy of dealing with the outbreak, including mandatory masks, social restrictions and an emphasis on testing, tracing and isolating potentially exposed people, has worked.

“Since the pandemic started, curbs on public gatherings have also had a major impact on scores under the culture and environment category,” the report said.

“The average score for this category fell by 14 points compared with the autumn 2019 survey. Some of the social and cultural restrictions have been lifted since September 2020 in some parts of the world

“New Zealand and Australian cities have benefited the most from this trend.”

As per the latest rankings, Perth scored 100 in health care, education and infrastructure. It’s overall index ranking was 93.3.

Zurich

Zurich is one of two cities in Switzerland to be featured among the ‘most liveable cities’.Reuters
Zurich is one of two cities in Switzerland to be featured among the ‘most liveable cities’.Reuters

Zurich is one of two cities in Switzerland to be featured among the ‘most liveable cities’.

With an overall index score of 92.8, it fared well in the healthcare category, securing a score of 100.

The European city has been able to ease restrictions on outdoor gatherings as case numbers have dropped in recent months.

For the culture and environment category, Zurich scored 85.9. To move up the rankings for the next liveability, the city could improve green spaces as the pandemic has made residents value more outdoor space so they can safely socially distance.

Geneva

Over recent weeks, Switzerland has further relaxed its Covid-19 restrictions as infection rates stabilise and the vaccination rollout accelerates across the country.

The vaccination rollout has accelerated, reaching between 60,000-90,000 jabs a day. And between December and June, more than 5.1 million Covid-19 vaccination doses were administered to residents.

Geneva tied in eighth place with Melbourne in Australia and secured an overall index ranking of 92.5. Similarly to Zurich, the city scored the top mark of 100 for the healthcare category.

Melbourne

Melbourne was one of the biggest movers up the ranks this year. Getty
Melbourne was one of the biggest movers up the ranks this year. Getty

Melbourne was one of the biggest movers up the rank this year, and that was in large part to the way the local government have handled the covid-19 outbreak.

With an overall index ranking of 92.5, it gained an additional five points since its last appearance on the list. It also moved 16 places up the leader board.

Brisbane

Number 10 on the list is Brisbane, the capital of Queensland in Australia.

In recent months, the large city has enforced local, temporary lockdowns to act as circuit breakers when cases have been identified in certain areas.

Designed to immediately minimise everyone’s number of close contacts until the local government can establish whether an individual has caught the virus from the one known case, in large part, it has worked.

The city scored an impressive 100 in two categories, health care and education and an overall score of 92.4.

“The pace of recovery of liveability in most regions will be determined by how effectively the health risks of the pandemic can be controlled, through a combination of vaccination, testing, tracing and quarantine measures,” the report said.

“Barring huge setbacks, such as the emergence of vaccine-resistant variants, scores for culture and environment should improve.”

UAE currency: the story behind the money in your pockets
The years Ramadan fell in May

1987

1954

1921

1888

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

McLaren GT specs

Engine: 4-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 630Nm

Price: Dh875,000

On sale: now

Results

4pm: Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m; Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)

4.35pm: Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m; Winner: Walton Street, William Buick, Charlie Appleby

5.10pm: Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m; Winner: Canvassed, Pat Dobbs, Doug Watson

5.45pm: Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m; Winner: Midnight Sands, Pat Dobbs, Doug Watson

6.20pm: Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m; Winner: Lord Glitters, Daniel Tudhope, David O’Meara

6.55pm: Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

7.30pm: Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m; Winner: Final Song, Frankie Dettori, Saeed bin Suroor

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

Tips for SMEs to cope
  • Adapt your business model. Make changes that are future-proof to the new normal
  • Make sure you have an online presence
  • Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
  • Open communication with customers to see how they are coping and be flexible about extending terms, etc
    Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
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