The welcome
We take advantage of Marriott’s mobile check-in by downloading the app and using it to inform the hotel when to expect us. When we arrive, the lobby is buzzing and there’s a line for check-in. We announce ourselves at a special, queue-free counter reserved for mobile check-ins. Our room has been assigned and the paperwork is ready for a signature. Since we’re running late for a dinner reservation, we ask to have our bags delivered to our room, where we find them waiting when we turn in for the evening.
The neighbourhood
The hotel is centrally located, adjacent to Business Bay and a few minutes from Dubai Mall.
The room
Walking into the room, it’s immediately clear that the desk is the hero of the space. It’s huge, inviting, well-lit and, unlike many other hotel desks, has room to spread out. In a hotel that caters to business travellers, it makes sense. Our room, in the new Tower B, is on the 53rd floor, with an expansive view of the city, stretching to the Gulf.
The service
The service is warm and friendly. Even in this bustling hotel, we’re made to feel welcome. At the buffet breakfast in Kitchen 6, where more than 1,000 people start their day, the chef at the Indian station strikes up a conversation with my travelling companion about her affinity for Indian breakfast. He later tracks us down at our table to see if we will be there the following morning and if we would like him to prepare anything special.
The scene
This is the tallest hotel in the world. The first rooms in the first tower opened in November 2012. This past March, the second tower began operating, with the final rooms having opened this month. I feared that this mammoth, 1,608-room property – which is now fully operational – would feel empty and impersonal. On the contrary – it creates its own little world. The restaurants (there are now nine to choose from), pool and lobby always seem to be busy, without being frantic. With 3.5 million square feet of space, we clock a lot of footsteps on our Fitbit pedometers as we move around the hotel.
The food
The only real problem with the food in this hotel is deciding where to eat. There are so many choices and they’re all terribly tempting. We loved the comfort of the Italian eatery Positano. The burrata with roasted capsicums (Dh55) was rich and creamy, but it was the gnocchi di ricotta (Dh130) that left us contemplating a return visit. We’re told the mascarpone cheese pasta with wild mushrooms, crispy bresaola and black truffle would melt in our mouths. It did. We also dined in the Middle Eastern restaurant Nawwara, where we sampled the experience menu (Dh180) that offered a tour of mezze, grills and saj. All of it was well prepared, but the sautéed chicken liver with pomegranate sauce was especially delightful.
Loved
The Signature Dead Sea Journey at the Saray Spa, with its salt scrub, mud wrap, saltwater soak and massage.
Hated
The traffic at the hotel’s entrance is manic, especially in the evenings.
The verdict
This hotel is ideal for business travel, but also as a weekend escape or a dining destination.
The bottom line
A sea-view room at the J W Marriott Marquis Hotel Dubai (www.marriott.com; 04 414 0000) on Sheikh Zayed Road, Business Bay, Dubai, costs from Dh1,300. To use the mobile check-in, download the Marriott International app.
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The specs
Engine: 3.9-litre twin-turbo V8
Transmission: seven-speed
Power: 720hp
Torque: 770Nm
Price: Dh1,100,000
On sale: now
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
Developer: Ubisoft Montreal / Ubisoft Toronto
Publisher: Ubisoft
Platforms: Playstation 4, Xbox One, Windows
Release Date: April 10
THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
