The Duke and Duchess of Cambridge have been shown one of the historical wonders of Belize, and then climbed to the ancient palace’s summit.
William and Kate were given a guided tour of the Maya culture’s version of Buckingham Palace deep in the jungle, which remains the tallest man-made structure in Belize.
The 3,000-year-old royal residence and temple, built by the Maya civilisation, stood at the centre of a city – home to an estimated 150,000 people.
The couple were casually dressed to climb the steep steps of the pyramid-like structure called Caana.
William was in a shirt, trousers and sturdy boots, while Kate wore a white top, G Star combat jeans and Superga trainers — and both had Wayfarer Ray Bans.
Allan Moore, associate director of Belize’s Institute of Archaeology, showed the couple around the site, which featured other buildings and was discovered in the 1930s by a logger looking for mahogany.
“It’s like looking at the inside of Buckingham Palace," Mr Moore told them. "This is just a small fraction of what we have here."
During their tour, Mr Moore showed the couple some ancient carvings including lizards, fish nibbling on water lilies and a feline shape that he explained could have been a jaguar.
He also walked them round to an area where the ancient Maya used to play ball games.
When they climbed halfway up Caana to a platform, the couple stood with their hands on their hips looking around at the vista.
“Wow,” said Kate.
William got the giggles when, as he turned away from the view, which was being captured by a group of photographers, he found another group on the other side.
“We got one on one side and another the other. You are in each other’s photographs,” he laughed.
The couple then continued on their ascent accompanied by their own personal photographer.
Mr Moore told them as they climbed the steep steps: “People often like to try and run up here.”
William replied: “What, they race? You must be very fit if you are doing this three times a week Allan.”
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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
