It’s been more than a century since the first armoured fighting vehicles (AFVs) quite literally burst into the theatre of war. In all that time, much like the terrains they traverse, these beasts of modern warfare have witnessed many ups and downs. Despite their turbulent history on and off the battlefield, one thing remains certain: they are here to stay.
The main question concerning their future is not, as some falsely assume, whether they will survive the 21st century’s dizzying pace of technological development in today’s militaries. The real issue is how we develop them in line with the changing nature of war, in which hybrid, asymmetric and cyber tactics are becoming increasingly common. In a world where battles are more and more conducted in cyber space, these vehicles, originally designed for conventional warfare, will undergo one of the most significant technological evolutions in their history. The real question, therefore, is what these innovations will look like and how they will fit into the battlefields and militaries of the future.
Since they were first used in World War One to break through the stalemate of trench warfare, tanks have proven their worth tactically. A few decades later in the Second World War, they came to form the backbone of one of the conflict’s most successful military strategies, this time as part of Germany’s revolutionary Blitzkrieg or “lighting war”, which prioritised above all else the need for speed in the Nazi conquest of Europe. Subsequently, tanks remained for the best part of three decades a crucial part of a military’s dominance on the battlefield.
The intersection of artificial intelligence and AFV technology gives drivers the ability to assess and analyse instantly their surroundings
By the 1970s, a range of anti-tank technologies had been developed, mostly involving guided missiles and minefields. Many viewed this as an existential threat to their future.
But decades on, the role of battle tanks in mechanised forces around the world remains, proving the sceptics of 50 years ago wrong. Their technological, physical and psychological contributions to militaries have so far proved irreplaceable.
This will continue to be the case. As asymmetric attacks become more common, it is increasingly difficult to protect logistical infrastructure behind frontlines. Armoured vehicles will play a key role in safeguarding these crucial parts of a military’s toolkit. But to do so, AFVs will have to adapt to increasingly sophisticated, difficult to detect and often remotely controlled threats.
In response to this changing landscape, NIMR is designing a new generation of medium-sized, lightweight and highly mobile vehicles that can travel over 700 kilometres at speeds surpassing 100kph. This allows for greater efficacy in urban environments, faster deployment times and makes our AFVs less likely to be detected by radar.
The days of tank teams operating in isolation are over. Instead, AFVs are being integrated into other aspects of a military’s presence on the battlefield. As part of a bigger operation, these vehicles play an important role in terms of their defensive firepower, enemy targeting systems and thermal imaging technology to inform decisions in difficult terrain. They have great tactical advantages for communications and the command and control of ground forces, increasing efficiency on the battlefield.
There is also a defensive need for AFVs to play a role combating the threats posed by mines and IEDs. The hope is that protective technology will be scalable, to match the requirements of different terrains and conflict scenarios.
AFVs will increasingly help protect mobility for ground troops and ensure precision when firing at faraway targets. They are a particularly effective means for a military to combat enemy defence systems. They are capable of carrying heavy duty ammunitions and materials. This serves not just a practical role, but also provides a psychological boost to armies, while intimidating enemies at the same time.
The intersection of artificial intelligence and AFV technology gives drivers unprecedented abilities to assess and analyse instantly their surrounding environment and provide feedback to friendly forces in the field, as well as the virtual units that are monitoring situations from remote locations. For the first time this makes AFVs equally valuable counterparts to human military intelligence on the ground.
If these vehicles are able to confront the future with the necessary flexibility and technological edge, they could emerge as some of the most essential assets in 21st century militaries. As NIMR celebrates its 20th anniversary, we look forward to the next two decades in which we will be pushing the boundaries of these new and exciting frontiers.
AFVs, as they did in the 70s, are set to prove the naysayers wrong. These vehicles of the future will be indispensable for all countries and militaries that consider national security a top priority.
Abri du Plessis is the CEO of NIMR, a UAE-based manufacturer of military vehicles.
Hotel Data Cloud profile
Date started: June 2016
Founders: Gregor Amon and Kevin Czok
Based: Dubai
Sector: Travel Tech
Size: 10 employees
Funding: $350,000 (Dh1.3 million)
Investors: five angel investors (undisclosed except for Amar Shubar)
Origin
Dan Brown
Doubleday
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The bio
Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
Racecard
6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m
7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m
7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m
8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D)
8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m
9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m
10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m
MATCH INFO
Crawley Town 3 (Tsaroulla 50', Nadesan 53', Tunnicliffe 70')
Leeds United 0
Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
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
Global state-owned investor ranking by size
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China
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Japan
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Norway
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Canada
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Singapore
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Australia
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South Korea
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