Dubai’s latest three-year budget that was announced last week, the largest in its history, is a clear message about the kind of future the emirate – and the country as a whole – intends to build. It places long-term investment behind public services, innovation and the digital infrastructure that supports daily life. For those who care about the shape of tomorrow’s societies, this is an important signal. It reflects an understanding that the strength of a digital nation rests on the quality of its public services.
For Estonia, a country that chose to digitise early and completely, that message resonates. Our experience has shown that technology should make life easier and societies fairer. As innovation scales, the real measure of progress must look beyond the number of services online, and instead at how many people can access them with ease. The UAE’s commitment to building an innovation-driven society, where digital systems create opportunity and improve daily life, reflects the same belief.
Digitisation succeeds when it is designed for everyone. Estonia began with a simple idea to make access universal. That meant building services that worked as well for a parent in a small town as for an entrepreneur in the capital. Libraries became digital gateways, and public services were built around inclusion, transparency and trust.
The UAE's We the UAE 2031 national plan speaks of wellbeing, opportunity and global competitiveness, yet at its heart lies a human idea where a nation’s success is measured by how well it serves its people. Digital progress is the tool that makes this possible.
This shared philosophy explains why co-operation between Estonia and the UAE is growing quickly. Our countries are now working together on AI governance, digital justice and secure data exchange – areas that rely on technology and institutional trust in equal measure.
Artificial intelligence dominated conversations at this year's GITEX event, which was held last month in Dubai. The technology promises to redefine how economies operate and how governments and citizens interact. But every powerful tool demands responsibility. AI must be transparent, explainable and aligned with public values.
In Estonia, we call our next step the "AI Leap" – a national effort to make AI literacy part of everyday education and to build ethics and accountability into design. The UAE’s own work to integrate AI into schools and public administration shows the same maturity of vision. Both nations recognise that innovation without understanding risks leaving people behind. Education ensures that technology remains understood and purpose driven.
GITEX is often described as a showcase of invention, but it is also a study in collaboration. Each breakthrough on display depends on shared data, interoperable systems and public-private partnerships that cross borders. This is where Estonia and the UAE find common ground.
For Estonia’s entrepreneurs, the Gulf is one of the most dynamic markets in the world. For the UAE, Estonia’s experience offers a living example of what trusted digital infrastructure can unlock.
Estonian companies have been active in the region for years. Nortal, a digital transformation specialist, and B.EST Solutions, a leader in secure e-governance, have established long-term partnerships and are contributing to major national projects. Alongside them, a new generation of Estonian innovators is attracting growing interest from Gulf partners. CybExer Technologies, a next-generation cybersecurity platform, and Skeleton Technologies, whose proprietary energy storage solutions are helping power the data economy, reflect how Estonia’s agile start-up ecosystem is supporting the Gulf’s transformation ambitions.
Both nations recognise that innovation without understanding risks leaving people behind
Our trade continues to expand, and our dialogue now focuses on joint capacity building in cybersecurity, digital trade and green technology. Yet, this ambition to co-create is not founded on trade, but on a shared conviction that progress must be inclusive. The digital economy thrives when everyone can take part, regardless of age, income or background. When people trust the systems that connect them, they use them, and innovation follows.
The UAE’s energy and Estonia’s experience complement each other. One brings the ambition and scale to transform entire industries, the other brings the lessons learned from years of digital experimentation. Together, they show that modernisation and human values work best side by side.
What is happening In the UAE today is a timely reminder that the future is shaped by long-term choices. It applies scale to an approach that is increasingly visible across the Emirates, where digital infrastructure, strong public services and inclusive growth are treated as strategic priorities rather than ambitions. When governments plan in this way, they create the conditions for innovation to take root.
The digital era will favour nations that design with everyone in mind. Estonia and the UAE are working to ensure that the benefits of progress are shared widely and confidently. The future will belong to countries that build systems their citizens trust and use, and make sure no one is left behind.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Yahya Al Ghassani's bio
Date of birth: April 18, 1998
Playing position: Winger
Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
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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
Specs
Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now
RACE CARD
6.30pm Maiden (TB) Dh82.500 (Dirt) 1,400m
7.05pm Handicap (TB) Dh87,500 (D) 1,400m
7.40pm Handicap (TB) Dh92,500 (Turf) 2,410m
8.15pm Handicap (TB) Dh105,000 (D) 1,900m
8.50pm UAE 2000 Guineas Trial (TB) Conditions Dh183,650 (D) 1,600m
9.25pm Dubai Trophy (TB) Conditions Dh183,650 (T) 1,200m
10pm Handicap (TB) Dh102,500 (T) 1,400m
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
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Calls
Directed by: Fede Alvarez
Starring: Pedro Pascal, Karen Gillian, Aaron Taylor-Johnson
4/5
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
Maestro
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Read more from Aya Iskandarani
UAE currency: the story behind the money in your pockets
Race card
5.30pm: Maiden (TB) Dh82,500 (Turf) 1,400m
6.05pm: Handicap (TB) Dh87,500 (T) 1,400m
6.40pm: Handicap (TB) Dh105,000 (Dirt) 1,400m
7.15pm: Handicap (TB) Dh105,000 (T) 1,200m
7.50pm: Longines Stakes – Conditions (TB) Dh120,00 (D) 1,900m
8.25pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m
9pm: Handicap (TB) Dh105,000 (T) 2,410m
9.35pm: Handicap (TB) Dh92,500 (T) 2,000m
Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi
Yadoo’s House Restaurant & Cafe
For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.
Golden Dallah
For the cappuccino, luqaimat and aseeda.
Al Mrzab Restaurant
For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.
Al Derwaza
For the fish hubul, regag bread, biryani and special seafood soup.
