• Serbian President Slobodan Milosevic, left, Bosnian President Alija Izetbegovic, center, and Croatian President Franjo Tudjman, right, initial the peace agreement after 21 days of talks at Wright-Patterson Air Force Base in Dayton, Ohio. Mandatory Credit: Photo by David Longstreath/AP/Shutterstock )
    Serbian President Slobodan Milosevic, left, Bosnian President Alija Izetbegovic, center, and Croatian President Franjo Tudjman, right, initial the peace agreement after 21 days of talks at Wright-Patterson Air Force Base in Dayton, Ohio. Mandatory Credit: Photo by David Longstreath/AP/Shutterstock )
  • Federation of Bosnia-Hercegovina President Kresimir Zubak(L) looks on as Bosnian President Alija Izetbegovic(2nd-L) and Republic of Croatia President Franjo Tudjman(R) shake hands 10 November at Wright-Patterson AFB near Dayton, Ohio. US Secretary of State Warren Christopher is center rear. Bosnia and Croatia signed an agreement toward reconciliation in the former Yugoslavia. AFP PHOTO (Photo by PAUL J. RICHARDS / AFP)
    Federation of Bosnia-Hercegovina President Kresimir Zubak(L) looks on as Bosnian President Alija Izetbegovic(2nd-L) and Republic of Croatia President Franjo Tudjman(R) shake hands 10 November at Wright-Patterson AFB near Dayton, Ohio. US Secretary of State Warren Christopher is center rear. Bosnia and Croatia signed an agreement toward reconciliation in the former Yugoslavia. AFP PHOTO (Photo by PAUL J. RICHARDS / AFP)
  • Alija Izetbegovic, president of the Republic of Bosnia-Herzegovina (C), looks on as Franjo Tudjman (R), president of the Republic of Croatia, and Slobodan Milosevic (L), president of the Republic of Serbia shake hands after initializing a peace accord 21 November between their countries. Negotiations hosted by the US known as the Proximity Peace Talks at Wright-Patterson AFB, near Dayton, Ohio, began 01 November 1995. AFP PHOTO John RUTHROFF (Photo by JOHN RUTHROFF / AFP)
    Alija Izetbegovic, president of the Republic of Bosnia-Herzegovina (C), looks on as Franjo Tudjman (R), president of the Republic of Croatia, and Slobodan Milosevic (L), president of the Republic of Serbia shake hands after initializing a peace accord 21 November between their countries. Negotiations hosted by the US known as the Proximity Peace Talks at Wright-Patterson AFB, near Dayton, Ohio, began 01 November 1995. AFP PHOTO John RUTHROFF (Photo by JOHN RUTHROFF / AFP)
  • Pres. Bill Clinton (C) amid crowd of US soldiers, visiting troops on peacekeeping mission, enforcing provisions of Dayton, US-brokered peace accord in civil war-torn former Yugoslav republic. Getty
    Pres. Bill Clinton (C) amid crowd of US soldiers, visiting troops on peacekeeping mission, enforcing provisions of Dayton, US-brokered peace accord in civil war-torn former Yugoslav republic. Getty
  • US State Department Spokesman Nick Burns (C) addresses reporters regarding the progress of the Proximity Peace Talks 20 November at Wright-Patterson AFB, near Dayton. AFP
    US State Department Spokesman Nick Burns (C) addresses reporters regarding the progress of the Proximity Peace Talks 20 November at Wright-Patterson AFB, near Dayton. AFP
  • Slobodan Milosevic, President of the Federal Yugoslavia (Serbia and Montenegro) addresses the media after initializing with Bosnia President Izetbegovic and Croatia President Tudjman a peace accord 21 November 1995. AFP
    Slobodan Milosevic, President of the Federal Yugoslavia (Serbia and Montenegro) addresses the media after initializing with Bosnia President Izetbegovic and Croatia President Tudjman a peace accord 21 November 1995. AFP
  • Hundreds of ethnic Albanians from the Serbian province of Kosovo protest against the inclusion of Serbia and its president Slobodan Milosevic in the peace talks between Bosnia, Croatia and Serbia, at the gate near the site of the talks 19 November 1995 at Wright Patterson Air Force Base near Dayton, Ohio. AFP
    Hundreds of ethnic Albanians from the Serbian province of Kosovo protest against the inclusion of Serbia and its president Slobodan Milosevic in the peace talks between Bosnia, Croatia and Serbia, at the gate near the site of the talks 19 November 1995 at Wright Patterson Air Force Base near Dayton, Ohio. AFP
  • Hundreds of ethnic Albanians from the Serbian province of Kosovo protest against the inclusion of Serbia and its president Slobodan Milosevic in the peace talks between Bosnia, Croatia and Serbia, at the gate near the site of the talks 19 November 1995 at Wright Patterson Air Force Base near Dayton, Ohio. AFP
    Hundreds of ethnic Albanians from the Serbian province of Kosovo protest against the inclusion of Serbia and its president Slobodan Milosevic in the peace talks between Bosnia, Croatia and Serbia, at the gate near the site of the talks 19 November 1995 at Wright Patterson Air Force Base near Dayton, Ohio. AFP

Bosnian accords 25 years on: the US city changed by Balkan peace


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In 1995, most Dayton residents’ knowledge of Bosnia stemmed solely from the violence they saw of war on the TV news. But when in October that year the city was chosen as the site for crucial peace negotiations, that started to change.

The Wright-Patterson Air Force Base on Dayton’s eastern fringes played a pivotal role in ending the brutal Yugoslavian war, which tore southeast Europe apart and saw ethnic cleansing and the genocide of Bosnian Muslims in Srebrenica in July 1995.

For decades, Dayton had struggled. A small manufacturing-centred city, its citizens were gradually moving away as its factories closed down. But as the eyes of the world looked on hoping for an end to hostilities 25 years ago this month, a feeling of change grew.

“I remember this sort of buzz in the air, this excitement of, ‘Wow, can this really be happening right here?’” said Lisa Wolters, who was in her mid-twenties in 1995. Nine years later, she went on to co-found the Dayton International Peace Museum.

“I was sort of in awe of the whole thing. It felt like we’re a part of this in some small way. At various times they [the political leaders and negotiators] left the base and there was talk about various spottings around the Dayton area. There was this anticipation about what was actually happening.”

Physically separated from the outside world while garrisoned inside the base, the Serb, Croat and Bosnian delegations could neither communicate with the media nor be fully comfortable spending a long period of time in such an austere military environment – something the American negotiators hoped would help the warring factions to find common ground.

As the political leaders entered the base to begin talks, local resident Christina Dull, now 86 and also a co-founder of the Dayton International Peace Museum, wanted to make a grand gesture to people back in Bosnia. “I played the cello well at the time, and decided to play Tomaso Albinoni’s ‘Adagio in G minor’ at the entrance gates as the three [Bosnian, Croat and Serbian] leaders arrived,” she said.

The day Emirati troops came to help war-torn Kosovo – in pictures

  • Sheikh Mohamed Bin Zayed, Chief of Staff of the Armed Forces, joins Emirati officers during a training session in Canjuers, southern France, in July 1999, before their deployment to KFOR in Kosovo. Jack Dabaghian / AFP
    Sheikh Mohamed Bin Zayed, Chief of Staff of the Armed Forces, joins Emirati officers during a training session in Canjuers, southern France, in July 1999, before their deployment to KFOR in Kosovo. Jack Dabaghian / AFP
  • Emirati troops sit on their tanks on the main bridge separating the ethnically divided town of Kosovska Mitrovica on February 27, 2000. The UAE soldiers were sent to guard the bridge. Jack Guez / AFP
    Emirati troops sit on their tanks on the main bridge separating the ethnically divided town of Kosovska Mitrovica on February 27, 2000. The UAE soldiers were sent to guard the bridge. Jack Guez / AFP
  • UAE Air Force personnel load neck braces into a helicopter for a flight up to the Kosovar refugee camps in northern Albania on April 25, 1999. Hundreds of thousands of refugees arriving in the camps have injuries. Mike Nelson / AFP
    UAE Air Force personnel load neck braces into a helicopter for a flight up to the Kosovar refugee camps in northern Albania on April 25, 1999. Hundreds of thousands of refugees arriving in the camps have injuries. Mike Nelson / AFP
  • Thousands of refugees make their way home across the border from Albania into Kosovo Wednesday on June 16, 1999. There were more than 120,000 refugees in the Kukes area. David Guttenfelder / AP
    Thousands of refugees make their way home across the border from Albania into Kosovo Wednesday on June 16, 1999. There were more than 120,000 refugees in the Kukes area. David Guttenfelder / AP
  • Emirati soldiers sit atop a pillbox reading a map at the Nato humanitarian base at the Tirana Airport April 28, 1999 in Albania. The UAE Air Force flies four helicopter-missions a day to bring aid to Kosovar refugees in northern Albania. Mike Nelson / AFP
    Emirati soldiers sit atop a pillbox reading a map at the Nato humanitarian base at the Tirana Airport April 28, 1999 in Albania. The UAE Air Force flies four helicopter-missions a day to bring aid to Kosovar refugees in northern Albania. Mike Nelson / AFP
  • Kosovar refugees settle in the camp on May 10, 1999. Joel Robine / AFP
    Kosovar refugees settle in the camp on May 10, 1999. Joel Robine / AFP
  • Two Emirati attack helicopters fly over the countryside bearing the KFOR markings of the Nato-led peacekeeping mission. Courtesy: Maj Gen Obaid Al Ketbi
    Two Emirati attack helicopters fly over the countryside bearing the KFOR markings of the Nato-led peacekeeping mission. Courtesy: Maj Gen Obaid Al Ketbi
  • UAE forces begin building a refugee camp in mid-April on muddy ground. Spring in Albanian brought snow, pouring rain and rising temperatures - often in the space of one day. Courtesy: Maj Gen Obaid Al Ketbi
    UAE forces begin building a refugee camp in mid-April on muddy ground. Spring in Albanian brought snow, pouring rain and rising temperatures - often in the space of one day. Courtesy: Maj Gen Obaid Al Ketbi
  • The White Hands mission camp was located on low ground surrounded by mountains. The UAE Air Force managed to land a huge C-130 Hercules on a disused old landing strip nearby. “It was not easy to reach but thanks to God we succeeded. It was an amazing effort," Al Ketbi says. Courtesy: Maj Gen Obaid Al Ketbi
    The White Hands mission camp was located on low ground surrounded by mountains. The UAE Air Force managed to land a huge C-130 Hercules on a disused old landing strip nearby. “It was not easy to reach but thanks to God we succeeded. It was an amazing effort," Al Ketbi says. Courtesy: Maj Gen Obaid Al Ketbi
  • A young Sheikh Abdullah bin Zayed accompanied by a TV crew tours the camp. Also pictured centre right is Obaid Al Ketbi. Courtesy: Maj Gen Obaid Al Ketbi
    A young Sheikh Abdullah bin Zayed accompanied by a TV crew tours the camp. Also pictured centre right is Obaid Al Ketbi. Courtesy: Maj Gen Obaid Al Ketbi
  • Emirati soldiers pictured at the camp near the town of Kukes, Albania. Courtesy: Maj Gen Obaid Al Ketbi
    Emirati soldiers pictured at the camp near the town of Kukes, Albania. Courtesy: Maj Gen Obaid Al Ketbi
  • Kosovar children receive back to school kits and backpacks. Courtesy: Maj Gen Obaid Al Ketbi
    Kosovar children receive back to school kits and backpacks. Courtesy: Maj Gen Obaid Al Ketbi
  • “We would see four seasons [in a day], from cold to hot to warm weather," says Col Yousef Al Harmoudi. Courtesy: Maj Gen Obaid Al Ketbi
    “We would see four seasons [in a day], from cold to hot to warm weather," says Col Yousef Al Harmoudi. Courtesy: Maj Gen Obaid Al Ketbi
  • Supplies arrive by helicopter. Courtesy: Maj Gen Obaid Al Ketbi
    Supplies arrive by helicopter. Courtesy: Maj Gen Obaid Al Ketbi
  • Refugees queue for food and supplies. Courtesy: Maj Gen Obaid Al Ketbi
    Refugees queue for food and supplies. Courtesy: Maj Gen Obaid Al Ketbi
  • A young girl waves the UAE flag as refugees prepare to return home from Albania to Kosovo. Courtesy: Maj Gen Obaid Al Ketbi
    A young girl waves the UAE flag as refugees prepare to return home from Albania to Kosovo. Courtesy: Maj Gen Obaid Al Ketbi

Her aim was to make a direct connection between the people of Dayton and those watching on from Bosnia in a way that went beyond words or headlines or images: in Sarajevo at the same time, cellist Vedran Smailovic risked his life to play the same composition at the scene of bombings and funerals as the city laid besieged by Bosnian Serb forces. Months later, Christine and her husband Ralph would themselves travel to Sarajevo.

Inside the base, US negotiating teams and leaders anticipated that a deal could be reached from the outset, but that didn’t mean it would be straightforward.

The lead US negotiator, Richard Holbrooke, whose name is now commemorated on the Hope Hotel, where some of the negotiations took place, took former Bosnian prime minister Haris Silajdzic on long walks around the base. He told him the US would suspend plans to train and equip Bosnia's security forces if his team didn’t push for a resolution.

“It was like being at summer camp with people who just wanted war. It was weird,” says Daniel Serwer, who served as a US coordinator for the Bosnian Federation during the negotiations.

Many of the late-night breakthroughs with Serbia's former president Slobodan Milosevic came over meals of shrimp and steaks at an on-site eatery.

“We would all go to Packy’s Sports Bar, most people preferred it because there were these giant screen TVs – something still new in that era – and they would watch America’s Funniest Home Videos,” says Mr Serwer. “You would try to talk to (the Bosnian delegation), and they’d say ‘no, I’m watching!’”

Despite rare moments of levity, the negotiations were very serious indeed.

"They would rarely go into the same room with each other.”

One of the major sticking points was establishing which areas would be controlled by Bosnians and which by Serbs, with Mr Milosevic repeatedly producing sketched-out maps that were completely unpalatable to the other side.

Negotiators worked late into the cold Ohio winter night on election laws, the status of Sarajevo, the Bosnian capital that had been besieged for over three years, and on eastern Slavonia, a majority-Serb region in eastern Croatia. They discussed sensitive but essential changes to the Bosnian constitution.

While critical to reaching any agreement, the broader constellation of international actors and interests made the negotiations hard going. Russian representatives wanted a say in the make-up of the postwar international peacekeeping force in Bosnia, while the White House, the Pentagon, Nato and the United Nations all had interests at stake, too. European negotiators headed by former Swedish prime minister Carl Bildt were angered at being cast aside by the Americans. There was rancour, too, over the proposed investigation of suspected war crimes committed by soldiers, while the Bosnian delegation found itself at times split.

Twenty-one days after arriving in Dayton, an agreement was reached, despite having come within 20 minutes of failure, according to Mr Holbrooke's memoirs.

Bosnia-Herzegovina would become a single state but divided into the Muslim-majority Federation of Bosnia-Herzegovina, which made up 51 per cent of the territory, and Republika Srpska, inhabited by Bosnian Serbs in the east and north. The terms were difficult for the Bosnian contingent to swallow.

Looking back now, some of those closest to the coalface of negotiations recall certain regrets.

“We all thought [the proposed peace deal] was a house of cards and wouldn’t last, so why risk my career on a proposition that I was pretty sure wouldn’t work anyway,” says Mr Serwer. “If I had it to do over again, I would have objected more loudly [to the unfavourable terms received by the Bosnian Federation].”

Despite that, today the legacy of this imperfect peace deal is alive and well in Dayton itself. Its residents have been inspired to create a hub of peace movements and non-profits, borne out of its role in helping end Europe’s most violent conflict since the Second World War.

The International Cities of Peace, a non-profit established in 2009 by Dayton resident Fred Arment, connects community leaders in more than 300 cities around the world working towards conflict resolution. The aforementioned Dayton International Peace Museum, the Salem Avenue Peace Corridor, the Dayton Literary Peace Prize and several other initiatives have all been established in the aftermath of the successful Bosnia negotiations.

And almost 8,000 kilometres east of Dayton, in Sarajevo, businesses in the Bosnian capital, including a butchery, still bear the Ohio city’s name today.

All the while, that the Accords still hold today – they were, at the time, meant as a stop-gap solution – is something of a minor miracle given its imperfections.

“Look,” says Mr Serwer, “it ended a terrible, terrible war.”

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
It’ll be summer in the city as car show tries to move with the times

If 2008 was the year that rocked Detroit, 2019 will be when Motor City gives its annual car extravaganza a revamp that aims to move with the times.

A major change is that this week's North American International Auto Show will be the last to be held in January, after which the event will switch to June.

The new date, organisers said, will allow exhibitors to move vehicles and activities outside the Cobo Center's halls and into other city venues, unencumbered by cold January weather, exemplified this week by snow and ice.

In a market in which trends can easily be outpaced beyond one event, the need to do so was probably exacerbated by the decision of Germany's big three carmakers – BMW, Mercedes-Benz and Audi – to skip the auto show this year.

The show has long allowed car enthusiasts to sit behind the wheel of the latest models at the start of the calendar year but a more fluid car market in an online world has made sales less seasonal.

Similarly, everyday technology seems to be catching up on those whose job it is to get behind microphones and try and tempt the visiting public into making a purchase.

Although sparkly announcers clasp iPads and outline the technical gadgetry hidden beneath bonnets, people's obsession with their own smartphones often appeared to offer a more tempting distraction.

“It's maddening,” said one such worker at Nissan's stand.

The absence of some pizzazz, as well as top marques, was also noted by patrons.

“It looks like there are a few less cars this year,” one annual attendee said of this year's exhibitors.

“I can't help but think it's easier to stay at home than to brave the snow and come here.”

Signs%20of%20%20%20%20%20%20%20heat%20stroke
%3Cul%3E%0A%3Cli%3EThe%20loss%20of%20sodium%20chloride%20in%20our%20sweat%20can%20lead%20to%20confusion%20and%20an%20altered%20mental%20status%20and%20slurred%20speech%3C%2Fli%3E%0A%3Cli%3EBody%20temperature%20above%2039%C2%B0C%3C%2Fli%3E%0A%3Cli%3EHot%2C%20dry%20and%20red%20or%20damp%20skin%20can%20indicate%20heatstroke%3C%2Fli%3E%0A%3Cli%3EA%20faster%20pulse%20than%20usual%3C%2Fli%3E%0A%3Cli%3EDizziness%2C%20nausea%20and%20headaches%20are%20also%20signs%20of%20overheating%3C%2Fli%3E%0A%3Cli%3EIn%20extreme%20cases%2C%20victims%20can%20lose%20consciousness%20and%20require%20immediate%20medical%20attention%3C%2Fli%3E%0A%3C%2Ful%3E%0A

Nancy 9 (Hassa Beek)

Nancy Ajram

(In2Musica)

Our Time Has Come
Alyssa Ayres, Oxford University Press

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

The Freedom Artist

By Ben Okri (Head of Zeus)

The biog

Fatima Al Darmaki is an Emirati widow with three children

She has received 46 certificates of appreciation and excellence throughout her career

She won the 'ideal mother' category at the Minister of Interior Awards for Excellence

Her favourite food is Harees, a slow-cooked porridge-like dish made from boiled wheat berries mixed with chicken

Company%20profile
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Company%20profile
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BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

SPEC%20SHEET%3A%20APPLE%20IPAD%20(2022)
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UAE currency: the story behind the money in your pockets
Company%20Profile
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COMPANY%20PROFILE
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Profile of Whizkey

Date founded: 04 November 2017

Founders: Abdulaziz AlBlooshi and Harsh Hirani

Based: Dubai, UAE

Number of employees: 10

Sector: AI, software

Cashflow: Dh2.5 Million  

Funding stage: Series A

Results

Ashraf Ghani 50.64 per cent

Abdullah Abdullah 39.52 per cent

Gulbuddin Hekmatyar 3.85 per cent

Rahmatullah Nabil 1.8 per cent

Wonka
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Section 375

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

At Eternity’s Gate

Director: Julian Schnabel

Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen

Three stars

The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

England v South Africa schedule
  • First Test: Starts Thursday, Lord's, 2pm (UAE)
  • Second Test: July 14-18, Trent Bridge, Nottingham, 2pm
  • Third Test: The Oval, London, July 27-31, 2pm
  • Fourth Test: Old Trafford, Manchester, August 4-8
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

Directed by: Craig Gillespie

Starring: Emma Stone, Emma Thompson, Joel Fry

4/5