When discussing advancements in research, the focus tends to centre on money, machines and milestones. But no ecosystem thrives solely on infrastructure. It depends on people and how effectively they are connected.
Across the UAE, researchers and engineers are tackling challenges in areas that run from healthcare and sustainability to AI and quantum technologies. Their work supports the nation’s ambition to become a global hub for advanced technology. According to the World Intellectual Property Organisation, the UAE ranks first in the Arab world and 32nd globally in its Global Innovation Index, which is a sign of national momentum. However, these efforts often remain fragmented – individuals working in isolation, disconnected from the opportunities where their expertise is most needed.
This is rarely due to a lack of talent. The UAE has made substantial investments in education and research and development talent. More often, it is a matter of visibility, of knowing who is working on what, and how to engage them. Talent infrastructure matters as much as physical infrastructure. Without systems that enable collaboration, knowledge sharing and recognition, even the most advanced facilities risk being underused.
Bridging the gap between institutional silos and national priorities depends on co-ordination tools that researchers trust, use and feel a part of. Effective planning depends not only on sound analysis, but also on the ability to bring together expertise across different fields.
The Emirates has taken significant steps in this direction. The UAE Research Map enables researchers to showcase their expertise and connect with peers across various disciplines. The UAE Research Hub complements this by providing streamlined access to specialised facilities, services and equipment that might otherwise remain inaccessible. Together, these platforms are designed not only to reduce technical friction but also to create an inclusive and supportive environment for experts at every career stage across the national R&D landscape.
Critically, they act as a kind of one-stop shop, enabling professionals to discover collaboration opportunities, identify funding calls and engage peer networks without relying on pre-existing connections or social capital. By highlighting real expertise and making achievements visible, these tools reduce the burden of networking and make it easier to contribute, especially for those outside traditional academic hierarchies.
But platforms alone are not enough. They must become embedded in daily research practice. This means encouraging researchers to maintain open, up-to-date profiles. It means treating national platforms as a default starting point when seeking collaborators, mentors or technical expertise. And it requires cultivating a culture in which contribution is recognised across institutions and sectors, not only within formal roles.
This visibility is especially powerful for early-career researchers and students. When they can see the real people behind the science, their projects, career paths and contributions, it demystifies Stem fields and reveals the many routes into them. Role models matter. A transparent and diverse research community helps young people imagine themselves in these roles, guiding them towards futures they might not have otherwise considered.
At the same time, experienced professionals are more likely to stay engaged when their contributions are acknowledged, whether through mentorship, advisory roles or participation in national initiatives. Recognition reinforces purpose and a visible, connected community reduces professional isolation, creating a shared sense of mission that sustains long-term motivation.
Globally, countries leading in innovation, from South Korea to Finland, are not only investing in infrastructure and technology, but also in the social architecture that connects researchers and ideas
Importantly, open research profiles benefit not only academics. They also enable educators, startups, investors, public agencies and industry leaders to connect with relevant expertise. In doing so, they accelerate cross-sector collaboration, enhance problem-solving capacity and ensure that research is not kept separate from its application.
Globally, countries leading in innovation, from South Korea to Finland, are not only investing in infrastructure and technology, but also in the social architecture that connects researchers and ideas. The UAE’s focus on sovereign capabilities and homegrown innovation reflects this same imperative. But talent remains the common denominator. If we are to lead in advanced technologies, we must ensure that knowledge flows freely within the system and that people know how to contribute and where to turn for support.
The expertise already exists. What we need are systems that highlight it, networks that bridge disciplines and practices that reward collective effort. These must become routine, not exceptional. This is because research does not thrive in isolation. Progress depends not only on what we know, but on the strength of the connections that turn knowledge into impact.
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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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
Ponti
Sharlene Teo, Pan Macmillan
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
Avatar: Fire and Ash
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en