Dubai International Airport features at number five on the top ten busiest international air routes list of 2022.
The Middle East hub, which handled more than 60 million passengers last year, accounts for half of the world’s busiest international air routes according to aviation consultancy OAG.
Topping the billing for the UAE airport is its Dubai to Riyadh route, with 3.19 million scheduled seats and 40 flights per day. It is the second busiest international route in the world, behind Cairo to Jeddah that had 3.23 million seats scheduled in the past 12 months.
London Heathrow to Dubai, a route that has just had Emirates Airline's first retrofitted A380 superjumbo deployed on it, is the fourth busiest route in the world. It ranks behind the London airport's services to New York JFK, which lists in third place in terms of scheduled seats.
Dubai to Jeddah also features in the top 10, with 2.42 million seats per year. Destinations in the Middle East climbed up the rankings in 2022, taking the lead from other routes across Asia, according to OAG.
India also experienced an increase in route capacity with two routes ranking in the top 10, both of which operate between Dubai. These include Mumbai to Dubai, a route with 1.97 million seats, and Delhi to Dubai which squeezes into 10th position with 1.89 million scheduled seats.
Other routes making it into the ranking include Kuala Lumpur to Singapore, which ranks fifth after being the world's busiest route back in 2019; Orlando to San Juan as the seventh busiest route; and Cairo to Riyadh listed in ninth.
Top 10 international air routes 2022
1. Cairo — Jeddah: 3,234,683 seats
2. Dubai — Riyadh: 3,191,090 seats
3. New York JFK — London Heathrow: 2,848,044 seats
4. Dubai — London Heathrow: 2,697,593 seats
5. Kuala Lumpur — Singapore: 2,443,176 seats
6. Dubai — Jeddah: 2,425,930 seats
7. Orlando — San Juan: 2,099,234 seats
8. Mumbai — Dubai: 1,977,537 seats
9. Cairo — Riyadh: 1,913,991 seats
10. Delhi — Dubai: 1,898,749 seats
OAG defines the world's busiest flight routes as those with “the largest volume of scheduled airline seats” with data recorded for flights in both directions on each route. The data took into account scheduled seats between October 2021 and September 2022.
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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Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
