Kelly Slater, lauded as history's greatest surfer, helped design Surf Abu Dhabi. Photo: Modon
Kelly Slater, lauded as history's greatest surfer, helped design Surf Abu Dhabi. Photo: Modon
Kelly Slater, lauded as history's greatest surfer, helped design Surf Abu Dhabi. Photo: Modon
Kelly Slater, lauded as history's greatest surfer, helped design Surf Abu Dhabi. Photo: Modon

Surf Abu Dhabi to open in October on Hudayriyat Island


  • English
  • Arabic

Surf Abu Dhabi, the UAE's newest attraction, is set to open to the public in October, its developers have revealed.

The artificial wave park on Hudayriyat Island will feature the world's longest ride, largest barrel as well as highest man-made wave, and is designed for surfers of all skill levels, from beginners to elite.

It was built by Abu Dhabi real estate developer Modon Properties, which collaborated with Kelly Slater, regarded as one of the world's greatest surfers.

Slater, 52, praised the park when he was given an exclusive look in November with a group of champion surfers.

“I’ve surfed hundreds of incredible waves across the world and this wave in Abu Dhabi stacks up well against some of the best waves on Earth,” the 11-time World Surf League champion said at the time. “I’ve drawn on that travelling surf education to design the wave at Surf Abu Dhabi.”

Surf Abu Dhabi is aiming to host international competitions when it opens. Photo: Modon
Surf Abu Dhabi is aiming to host international competitions when it opens. Photo: Modon

Given the capital is not known for its surfing, Slater said being asked to design and build a wave in Abu Dhabi “is something I’ve never believed would become a reality”.

Surf Abu Dhabi will “provide endless fun for so many people, creating an opportunity to surf an incredible wave in a special part of the world for both experienced and beginning surfers”, he added.

Besides being a top draw for amateur surfers, Surf Abu Dhabi will also have the capacity to host major international surf competitions and give professional surfers the perfect conditions to train or compete, said Jeff Fleeher, president of Kelly Slater Wave Company.

“The KSWC Team is thrilled to launch our partnership and Kelly’s world-class wave with Modon at Surf Abu Dhabi,” Fleeher said. “It’s our dream to share the stoke of surfing with the world and we are excited to help take the region’s surf culture to new levels.”

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Revival
Eminem
Interscope

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

The%20Iron%20Claw
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Sean%20Durkin%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Zac%20Efron%2C%20Jeremy%20Allen%20White%2C%20Harris%20Dickinson%2C%20Maura%20Tierney%2C%20Holt%20McCallany%2C%20Lily%20James%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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

Company profile

Name: Tharb

Started: December 2016

Founder: Eisa Alsubousi

Based: Abu Dhabi

Sector: Luxury leather goods

Initial investment: Dh150,000 from personal savings

 

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books

The%20National%20selections
%3Cp%3E%3Cspan%20style%3D%22font-size%3A%2014px%3B%22%3E6pm%3A%20Go%20Soldier%20Go%3Cbr%3E6.35pm%3A%20Man%20Of%20Promise%3Cbr%3E7.10pm%3A%20Withering%3Cbr%3E7.45pm%3A%20Mawj%3Cbr%3E8.20pm%3A%20Falling%20Shadow%3Cbr%3E8.55pm%3A%20Law%20Of%20Peace%3Cbr%3E9.30pm%3A%20Naval%20Power%3Cbr%3E10.05pm%3A%20The%20Attorney%3C%2Fspan%3E%3C%2Fp%3E%0A
Updated: August 12, 2024, 1:00 PM