• Mohammed, from Mali has worked as a labourer and collected scrap metal to earn money since arriving in Libya in 2015. Giulio Piscitelli/MSF for The National
    Mohammed, from Mali has worked as a labourer and collected scrap metal to earn money since arriving in Libya in 2015. Giulio Piscitelli/MSF for The National
  • Mustapha, 17-years-old from Darfur, survived a bombing at the Tajoura detention centre in July 2019, which killed 53 people and injured an estimated 130 others. Giulio Piscitelli/MSF for The National
    Mustapha, 17-years-old from Darfur, survived a bombing at the Tajoura detention centre in July 2019, which killed 53 people and injured an estimated 130 others. Giulio Piscitelli/MSF for The National
  • A Nigerian woman plays with her baby, born in Libya, outside the church of San Francis in Tripoli. Giulio Piscitelli/MSF for The National
    A Nigerian woman plays with her baby, born in Libya, outside the church of San Francis in Tripoli. Giulio Piscitelli/MSF for The National
  • Mrs. Awaia, originally from Darfur Sudan, prepares a tea in the kitchen of her precarious accommodation in the area of Gargaresh, in the outskirts of Tripoli. Giulio Piscitelli/MSF for The National
    Mrs. Awaia, originally from Darfur Sudan, prepares a tea in the kitchen of her precarious accommodation in the area of Gargaresh, in the outskirts of Tripoli. Giulio Piscitelli/MSF for The National
  • Muawia, 38 years old and originally from Darfur, Sudan, shows the scars on his shoulder, which he says are from the wounds inflicted on him when he was kidnapped for ransom by criminal groups in Libya. Giulio Piscitelli/MSF for The National
    Muawia, 38 years old and originally from Darfur, Sudan, shows the scars on his shoulder, which he says are from the wounds inflicted on him when he was kidnapped for ransom by criminal groups in Libya. Giulio Piscitelli/MSF for The National
  • Bannaga, a 35-year-old originally from Darfur, Sudan has been living in Libya for the past 10 years, where he found work as a labourer in a sawmill. Giulio Piscitelli/MSF for The National
    Bannaga, a 35-year-old originally from Darfur, Sudan has been living in Libya for the past 10 years, where he found work as a labourer in a sawmill. Giulio Piscitelli/MSF for The National
  • Bannaga says he never thought to flee Libya because he feels lucky to have work and a small refuge to live in the sawmill workshop. He says that the situation in the country is hard, particularly for all the migrants and refugees who are vulnerable to violence by armed groups that often kidnap them for ransom. Giulio Piscitelli/MSF for The National
    Bannaga says he never thought to flee Libya because he feels lucky to have work and a small refuge to live in the sawmill workshop. He says that the situation in the country is hard, particularly for all the migrants and refugees who are vulnerable to violence by armed groups that often kidnap them for ransom. Giulio Piscitelli/MSF for The National
  • Laia, age 13 and a refugee from Darfur Sudan, sits on a mattress on the floor of their precarious accommodation in the area of Gargaresh, in the outskirts of Tripoli. Giulio Piscitelli/MSF for The National
    Laia, age 13 and a refugee from Darfur Sudan, sits on a mattress on the floor of their precarious accommodation in the area of Gargaresh, in the outskirts of Tripoli. Giulio Piscitelli/MSF for The National
  • Muawia fled from the war in Darfur, Sudan to Libya 10 years ago and now survives with the help of some friends and some daily jobs in Tripoli. Giulio Piscitelli/MSF for The National
    Muawia fled from the war in Darfur, Sudan to Libya 10 years ago and now survives with the help of some friends and some daily jobs in Tripoli. Giulio Piscitelli/MSF for The National
  • Refugees mostly from Darfur, Sudan are gathered in the courtyard where they live in Gorgi district, south of Tripoli. Giulio Piscitelli/MSF for The National
    Refugees mostly from Darfur, Sudan are gathered in the courtyard where they live in Gorgi district, south of Tripoli. Giulio Piscitelli/MSF for The National
  • A Somali refugee in his accomodation in the district of Gorgi, south of Tripoli. Giulio Piscitelli/MSF for The National
    A Somali refugee in his accomodation in the district of Gorgi, south of Tripoli. Giulio Piscitelli/MSF for The National
  • Hassan, a 17-year-old refugee from Darfur, Sudan arrived in Libya one year ago and claims to have been arrested and placed in detention centres. He broke both his feet while trying to escape from Tajoura Detention Centre, and says he was heavily beaten by the guards after he was caught. Giulio Piscitelli/MSF for The National
    Hassan, a 17-year-old refugee from Darfur, Sudan arrived in Libya one year ago and claims to have been arrested and placed in detention centres. He broke both his feet while trying to escape from Tajoura Detention Centre, and says he was heavily beaten by the guards after he was caught. Giulio Piscitelli/MSF for The National
  • Abdulbashir, 28 years old from Mountain Marra in Darfur, Sudan says he arrived in Libya three years ago and spent almost two and half years in prisons for migrants. Giulio Piscitelli/MSF for The National
    Abdulbashir, 28 years old from Mountain Marra in Darfur, Sudan says he arrived in Libya three years ago and spent almost two and half years in prisons for migrants. Giulio Piscitelli/MSF for The National
  • Refugees mostly from Darfur, Sudan are gathered in the courtyard of the place where they live in Gorgi district, south of Tripoli. Migrants and refugees are often living in dire conditions, in dilapidated buildings or small unfinished houses deprived of basic services. Giulio Piscitelli/MSF for The National
    Refugees mostly from Darfur, Sudan are gathered in the courtyard of the place where they live in Gorgi district, south of Tripoli. Migrants and refugees are often living in dire conditions, in dilapidated buildings or small unfinished houses deprived of basic services. Giulio Piscitelli/MSF for The National
  • Mustapha, 17-years-old from Darfur, survived a bombing at the Tajoura detention centre in July 2019, which killed 53 people and injured an estimated 130 others. Giulio Piscitelli/MSF for The National
    Mustapha, 17-years-old from Darfur, survived a bombing at the Tajoura detention centre in July 2019, which killed 53 people and injured an estimated 130 others. Giulio Piscitelli/MSF for The National

We are witnessing a colossal failure to care for migrants in Libya


  • English
  • Arabic

Nine weeks on from the confirmation of Libya’s first case of Covid-19, the pandemic has yet to bring about waves of patients in respiratory distress to the country’s hospitals. Nor has it increased the mortality rate in the country’s infamous detention centres, where hundreds of migrants, asylum-seekers and refugees endure arbitrary and indefinite detention in dire living conditions.

Calls for a ceasefire to allow for proper Covid-19 planning have been ignored. Fighting has only intensified in and around Tripoli, with indiscriminate shelling and deadly attacks on residential areas and health facilities.

Great caution is warranted in Covid-19-related forecasts for Libya. But essentially, what I have seen so far while managing Medecins Sans Frontieres operations in the country is that the pandemic – or, rather, the response to it – has made the daily struggles of Libyan civilians worse, and exacerbated the misery of migrants.

The vast majority of migrants in Libya live in neighbourhoods of the country's cities, such as Darha in central Tripoli. Giulio Piscitelli/MSF for The National
The vast majority of migrants in Libya live in neighbourhoods of the country's cities, such as Darha in central Tripoli. Giulio Piscitelli/MSF for The National

Already juggling with security constraints caused by the escalating conflict, we at MSF had to scale down our operations as airports and borders closed, hampering our ability to receive medical supplies and experienced international staff and to renew employee visas. It has also forced us to evacuate vulnerable workers.

Prior to the pandemic, the political constraints, security challenges and the paucity of international staff on the ground hindered the ability of humanitarian programmes to deliver assistance and protection to migrants in Libya, even when they were properly funded.

Today the situation is even worse, further exposing the flaws of international aid agencies helping Libya’s migrants. For some 1,500 people currently held in the detention centres nominally under the authority of the Libya’s Government of National Accord, despair has reached a new high.

UNHCR evacuation flights and repatriation services run by the International Organisation for Migration have stopped in the wake of coronavirus-related travel restrictions. Overcrowded detention facilities with poor sanitation and ventilation are prone to spreading diseases – as shown with previous tuberculosis outbreaks. This leaves migrants with little hope for escaping abuse and violence.

Crowded conditions at the Tariq Al Matar migrant detention centre on the outskirts of the Libyan capital Tripoli. AFP
Crowded conditions at the Tariq Al Matar migrant detention centre on the outskirts of the Libyan capital Tripoli. AFP

The coronavirus outbreak in Libya has resulted in higher prices and a shortage of basic foodstuff, causing mounting concerns over provisions in detention centres, where we provide medical and psychosocial assistance.

Despite the situation, the World Food Programme has thus far not provided direct food aid in these centres, as doing so would reportedly infringe its opposition to arbitrary detention.

This position reflects a general trend among international humanitarian actors who have adopted a very principled approach to detention. While we do not condone the arbitrary detention of migrants and refugees, we also have to acknowledge the reality on the ground.

The Covid-19 response has made the daily struggles of Libyan civilians worse, and exacerbated the misery of migrants

Now is not the time to abandon those held in Libya’s detention centres to their fate. For more than three years, we have witnessed just how important it is to ensure a physical, regular presence in detention centres, not only to improve living conditions and provide medical consultations, but also to advocate on behalf of migrants who are locked up indefinitely and to expose the inhumanity of their situation.

The vast majority of migrants, including those who were released or escaped from detention centres in recent months, live in Libya’s main cities. They are exposed to arbitrary arrest and detention, robbery, kidnapping, abuses or worse.

While early preventive measures like curfews, lockdowns and border closures have helped to contain the spread of Covid-19, they have also further disrupted an already fragile economy. Above all, it has significantly undermined any migrants’ ability to work.

Combined with the rise in food prices and other essential goods such as hygiene products, the situation has become increasingly desperate. MSF teams are receiving an unprecedented number of calls from migrants, many of whom were formerly held in detention centres and are now left with no food or money for rent. Restrictions on movement have also fuelled fears of arrest, ransom or kidnapping if they step outside.

Support provided by international aid agencies to migrants and refugees in urban settings outside of detention centres mainly consist in one-off relief packages that are subject to cancellation due to security and access challenges in a city at war. Designed partly to compensate for the closure of a UNHCR flagship facility in Tripoli last January, and also to accommodate refugees and migrants released from detention centres, the urban setting approach trumpeted by UN agencies is inadequate in the absence of meaningful protection and shelter services. It relies on the support of migrant communities already struggling to survive.

Migrants and refugees are pushed underground, out of sight and out of reach. Most initiatives to set up shelters supervised by international organisations have proven unsuccessful as negotiations between humanitarian organisations and the GNA have dragged on with no tangible outcome.

These shelters where people can feel safe and live decently while they await evacuation are needed now more than ever. The evacuations organised by the UNHCR were the only effective protective measure for migrants, but it only benefited a fraction of stranded refugees. Others are left with no other choice but to take to the sea.

Just as ambulances continue to carry the sick and injured to hospital despite the lockdown, so should evacuation flights from Libya continue to operate as an emergency lifeline. Upon arrival to safe third countries, migrants can then be quarantined to contain the risk of coronavirus infections.

When it comes to taking action for migrants and refugees, diplomats and UN representatives alike keep giving us the same answers: “There is very little we can do; we have no leverage”. Since 2015, the EU has, however, mobilised over €500 million for migration-related projects in Libya, largely channelled through UN agencies, alongside years of harmful policies aimed at keeping people away from Europe at any cost.

The situation requires a radical change. At the very least, we must make the protection of migrants and refugees trapped in Libya an international priority. Covid-19 is a real threat, but the solution must not be worse than the disease. This is particularly true for stranded migrants further exposed to violence in the coronavirus era. We must unlock this deadly stalemate by restarting and scaling up humanitarian evacuation mechanisms.

Sacha Petiot is head of mission for Medecins Sans Frontieres in Libya

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Fanney Khan

Producer: T-Series, Anil Kapoor Productions, ROMP, Prerna Arora

Director: Atul Manjrekar

Cast: Anil Kapoor, Aishwarya Rai, Rajkummar Rao, Pihu Sand

Rating: 2/5 

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Specs%3A%202024%20McLaren%20Artura%20Spider
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%203.0-litre%20twin-turbo%20V6%20and%20electric%20motor%3Cbr%3E%3Cstrong%3EMax%20power%3A%3C%2Fstrong%3E%20700hp%20at%207%2C500rpm%3Cbr%3E%3Cstrong%3EMax%20torque%3A%3C%2Fstrong%3E%20720Nm%20at%202%2C250rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20Eight-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3E0-100km%2Fh%3A%3C%2Fstrong%3E%203.0sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%20%3C%2Fstrong%3E330kph%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1.14%20million%20(%24311%2C000)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

WE%20NO%20LONGER%20PREFER%20MOUNTAINS
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Inas%20Halabi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENijmeh%20Hamdan%2C%20Kamal%20Kayouf%2C%20Sheikh%20Najib%20Alou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20SupplyVan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202017%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2029%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20MRO%20and%20e-commerce%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20Seed%3C%2Fp%3E%0A
THE CARD

2pm: Maiden Dh 60,000 (Dirt) 1,400m

2.30pm: Handicap Dh 76,000 (D) 1,400m

3pm: Handicap Dh 64,000 (D) 1,200m

3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m

4pm: Maiden Dh 60,000 (D) 1,000m

4.30pm: Handicap 64,000 (D) 1,950m

SQUADS

Pakistan: Sarfraz Ahmed (capt), Azhar Ali, Shan Masood, Sami Aslam, Babar Azam, Asad Shafiq, Haris Sohail, Usman Salahuddin, Yasir Shah, Mohammad Asghar, Bilal Asif, Mir Hamza, Mohammad Amir, Hasan Ali, Mohammad Abbas, Wahab Riaz

Sri Lanka: Dinesh Chandimal (capt), Lahiru Thirimanne (vice-capt), Dimuth Karunaratne, Kaushal Silva, Kusal Mendis, Sadeera Samarawickrama, Roshen Silva, Niroshan Dickwella, Rangana Herath, Lakshan Sandakan, Dilruwan Perera, Suranga Lakmal, Nuwan Pradeep, Vishwa Fernando, Lahiru Gamage

Umpires: Ian Gould (ENG) and Nigel Llong (ENG)
TV umpire: Richard Kettleborough (ENG)
ICC match referee: Andy Pycroft (ZIM)

The Intruder

Director: Deon Taylor

Starring: Dennis Quaid, Michael Ealy, Meagan Good

One star

'Nope'
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jordan%20Peele%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daniel%20Kaluuya%2C%20Keke%20Palmer%2C%20Brandon%20Perea%2C%20Steven%20Yeun%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
UAE FIXTURES

October 18 – 7.30pm, UAE v Oman, Zayed Cricket Stadium, Abu Dhabi
October 19 – 7.30pm, UAE v Ireland, Zayed Cricket Stadium, Abu Dhabi
October 21 – 2.10pm, UAE v Hong Kong, Zayed Cricket Stadium, Abu Dhabi
October 22 – 2.10pm, UAE v Jersey, Zayed Cricket Stadium, Abu Dhabi
October 24 – 10am, UAE v Nigeria, Abu Dhabi Cricket Oval 1
October 27 – 7.30pm, UAE v Canada, Zayed Cricket Stadium, Abu Dhabi

October 29 – 2.10pm, Playoff 1 – A2 v B3; 7.30pm, Playoff 2 – A3 v B2, at Dubai International Stadium.
October 30 – 2.10pm, Playoff 3 – A4 v Loser of Play-off 1; 7.30pm, Playoff 4 – B4 v Loser of Play-off 2 at Dubai International Stadium

November 1 – 2.10pm, Semifinal 1 – B1 v Winner of Play-off 1; 7.30pm, Semifinal 2 – A1 v Winner of Play-off 2 at Dubai International Stadium
November 2 – 2.10pm, Third place Playoff – B1 v Winner of Play-off 1; 7.30pm, Final, at Dubai International Stadium

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

MATCH DETAILS

Barcelona 0

Slavia Prague 0

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Tell-tale signs of burnout

- loss of confidence and appetite

- irritability and emotional outbursts

- sadness

- persistent physical ailments such as headaches, frequent infections and fatigue

- substance abuse, such as smoking or drinking more

- impaired judgement

- excessive and continuous worrying

- irregular sleep patterns

 

Tips to help overcome burnout

Acknowledge how you are feeling by listening to your warning signs. Set boundaries and learn to say ‘no’

Do activities that you want to do as well as things you have to do

Undertake at least 30 minutes of exercise per day. It releases an abundance of feel-good hormones

Find your form of relaxation and make time for it each day e.g. soothing music, reading or mindful meditation

Sleep and wake at the same time every day, even if your sleep pattern was disrupted. Without enough sleep condition such as stress, anxiety and depression can thrive.

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

While you're here
EA Sports FC 25
Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Results

5.30pm: Maiden (TB) Dh82,500 (Dirt) 1,600m, Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)

6.05pm: Maiden (TB) Dh82,500 (Turf) 1,400m, Winner: Mayehaab, Adrie de Vries, Fawzi Nass

6.40pm: Handicap (TB) Dh85,000 (D) 1,600m, Winner: Monoski, Mickael Barzalona, Salem bin Ghadayer

7.15pm: Handicap (TB) Dh102,500 (T) 1,800m, Winner: Eastern World, Royston Ffrench, Charlie Appleby

7.50pm: Handicap (TB) Dh92,500 (D) 1,200m, Winner: Madkal, Adrie de Vries, Fawzi Nass

8.25pm: Handicap (TB) Dh92,500 (T) 1,200m, Winner: Taneen, Dane O’Neill, Musabah Al Muhairi

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
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