• Topgolf has opened its first venue in the Middle East at Emirates Golf Club. Courtesy Topgolf
    Topgolf has opened its first venue in the Middle East at Emirates Golf Club. Courtesy Topgolf
  • Topgolf has 96 private driving range-style bays. Courtesy Topgolf
    Topgolf has 96 private driving range-style bays. Courtesy Topgolf
  • Balls are fitted with microchips, which means the computer system can give you feedback on your swing. Courtesy Topgolf
    Balls are fitted with microchips, which means the computer system can give you feedback on your swing. Courtesy Topgolf
  • The chips can even provide data for point-scoring and other challenges. Courtesy Topgolf
    The chips can even provide data for point-scoring and other challenges. Courtesy Topgolf
  • The venue boasts impressive views of Dubai Marina and Media City. Courtesy Topgolf
    The venue boasts impressive views of Dubai Marina and Media City. Courtesy Topgolf
  • Topgolf Dubai has three restaurants and bars. Courtesy Topgolf
    Topgolf Dubai has three restaurants and bars. Courtesy Topgolf
  • The venue is the first for the UK-born concept in the Middle East. Courtesy Topgolf
    The venue is the first for the UK-born concept in the Middle East. Courtesy Topgolf
  • As well as golf, visitors will be able to take part in virtual racecar driving, cricket, falconry, tennis, horse-racing, cycling, rugby and football. Courtesy Topgolf
    As well as golf, visitors will be able to take part in virtual racecar driving, cricket, falconry, tennis, horse-racing, cycling, rugby and football. Courtesy Topgolf
  • The Yard sports bar will air live sports. Courtesy Topgolf
    The Yard sports bar will air live sports. Courtesy Topgolf

Topgolf opens its doors in Dubai


  • English
  • Arabic

A huge new entertainment and sporting venue has opened its doors in Dubai.

Topgolf is a three-storey, 5,574 square-metre venue, located at Emirates Golf Club, and is the Middle East and Asia's first Topgolf facility – an entertainment concept that was born in the UK and has since taken the US by storm. There are currently more than 50 Topgolf locations globally, with three in the UK and one in Australia.

The concept is an interactive, multi-level and computerised take on the typical driving range experience.

Dubai's outpost will feature 96 private driving range-style bays. Balls are fitted with microchips, which means the computer system can give you feedback on your swing, and can even provide data for point-scoring and other challenges.

The venue will also be home to three restaurants, as well as a mini-golf venue for all ages. You can order food to your driving range bay, and there will be television screens that will display your scores instantly. A rooftop terrace will offer impressive views over Dubai Marina and Media City.

"Since its inception, Topgolf's foundation has been built on innovation, fun and inclusivity,” says Topgolf International’s vice president, Steve Lane. “We are very excited to be able to introduce the Topgolf experience to the people of Dubai and international visitors from all over the world at our new location at Emirates Golf Club.”

As well as golf, visitors will be able to take part in virtual race car driving, cricket, falconry, tennis, horse-racing, cycling, rugby and football at casual cafe, The Bunker.

The venue will also be home to nightlife hangout The Yard, a sports bar that will feature live music and sports, as well as daily happy hours and an outdoor terrace. On the top floor is The Loft, offering impressive views of the Dubai Marina skyline and a private mezzanine overlooking The Yard.

What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

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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

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)