• The wadi bloom is a rare but regular occurrence. Every so often, after a season or two of heavy and well-timed rains, the Ru’us Al Jibal mountains reveal a technicolor display.
    The wadi bloom is a rare but regular occurrence. Every so often, after a season or two of heavy and well-timed rains, the Ru’us Al Jibal mountains reveal a technicolor display.
  • Painted Lady butterflies are now easy for visitors to spot.
    Painted Lady butterflies are now easy for visitors to spot.
  • A delicate blue pimpernel flower rises from the rocks.
    A delicate blue pimpernel flower rises from the rocks.
  • Rainfall awakens wildflower seeds that lay dormant for years, even decades. The mountains average 190 millimetres of rain a year, but this varies from 80mm to 450mm.
    Rainfall awakens wildflower seeds that lay dormant for years, even decades. The mountains average 190 millimetres of rain a year, but this varies from 80mm to 450mm.
  • The Ru’us Al Jibal's plant life bears more resemblance to that of the Iranian plateau than anything in Arabia — fields of lilies, pale pink almond blossoms and forget-me-nots in hues of red, yellow and deep blue.
    The Ru’us Al Jibal's plant life bears more resemblance to that of the Iranian plateau than anything in Arabia — fields of lilies, pale pink almond blossoms and forget-me-nots in hues of red, yellow and deep blue.
  • Barbara Couldrey has climbed the Ru'us Al Jibal mountains for decades and says this ist he most vibrant bloom of flora for the region in years.
    Barbara Couldrey has climbed the Ru'us Al Jibal mountains for decades and says this ist he most vibrant bloom of flora for the region in years.

In pictures: Wadi Shahah basin in bloom

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Every so often, after a season or two of heavy and well-timed rains, the Ru’us Al Jibal mountains in Ras Al Khaimah reveal a technicolor display of geraniums, poppies, thick grasses and cascading vines. Anna Zacharias marvels at the beauty of the place. All photos by Satish Kumar / The National

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Draw for Europa League last-16

Istanbul Basaksehir v Copenhagen; Olympiakos Piraeus v Wolverhampton Wanderers

Rangers v Bayer Leverkusen; VfL Wolfsburg v Shakhtar Donetsk; Inter Milan v Getafe

Sevilla v AS Roma; Eintracht Frankfurt or Salzburg v Basel; LASK v Manchester United

Killing of Qassem Suleimani

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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

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