ABU DHABI //The UAE has played a unique role in the diplomatic career of Poul Hoiness, the Danish ambassador to the country.
At the start of his career, his final post as a charge d'affaires was in the UAE, between 1986 and 1989.
Twenty-one years later, he returned to the UAE on the final mission of his career: to reopen the Danish Embassy in Abu Dhabi.
"I joined the service in 1976 in my late 20s and was posted in Washington during the Carter to Reagan transition," Mr Hoiness said.
"From there I was appointed as charge d'affaires in Kuwait from 1984 to '86, and then on to Abu Dhabi."
When he first arrived in the UAE, he said, the basic kindness and friendliness of Emiratis stood out.
Back then security was a major concern because of the Iran-Iraq War. It was during his time in the UAE that his oldest son was born.
"During the war, the security situation in Kuwait was very tense," Mr Hoiness said.
"I remember the windows were rattling and you could hear bombs dropping as the battlefront was only 60 or 70 kilometres away."
Between 1986 and 1988, the Tanker War unfolded in Arabian Gulf waters and Denmark was heavily affected, because it had several tanker ships using the waterway.
"There was a lot of trade as Denmark was a major food and poultry supplier to the Gulf, and some of the Danish tankers were attacked during the war, which was unfortunate.
"I remember dealing with many members of the UAE's foreign service who were very skilful and talented. It was a smaller service, obviously, as it was a smaller country, population and economy then."
In 36 years of diplomacy, the Danish statesman said he had never witnessed as fine a balance of tolerance, modernisation and culture as that practised by Sheikh Zayed, the Founding President.
"He was a man of considerable wisdom and kindness, with a keen interest in developing his country in a wise way," Mr Hoiness said.
"He was capable of that and somehow finding this balance between the culture, the society and modernisation.
"That is something very difficult to do, but he did it creating a society that, in my opinion, is a very successful experiment in multinational co-existence.
"There was a mutual tolerance and understanding at the time, and many of the people who came here were inspired by the challenge of participating in building a new nation.
"One of the points I have to make is that it did not have to be done the way it was done. Here, it was done with greater wisdom and tolerance than almost anywhere else."
In the 1990s, the Danish Embassy was closed because of government spending cuts.
But after 21 years away, Mr Hoiness said not much had changed on the UAE diplomatic front because the core laid down by Sheikh Zayed still existed.
" … things such as the importance of personal relations, which is key here and a very nice feature of the culture, still remain," he said.
The Danish envoy has been able to offer considerable insight as the GCC investigates the viability of a bloc similar to the EU.
"It's not for me to pass judgment on whether the GCC should go further, but you have to carefully consider the consequences, the advantages and disadvantages of this and the likelihood that this will be a success," Mr Hoiness said.
Drawing from the EU experience, he said economic, security and political issues must all be considered.
"My reading is that there is a clear interest all round in studying this before embarking on something very ambitious, or even irreversible," Mr Hoiness said.
"I don't see something major happening around the corner."
Denmark, which holds the EU presidency until June, has also been key in cementing UAE and GCC relations with the EU.
"The European Union External Action Service is studying the introduction of a mission in the UAE," Mr Hoiness said.
At present, the EU mission to the region is based in Riyadh, but Mr Hoiness said that the UAE was of great importance to the EU - politically, commercially and culturally - and that warranted a mission.
amustafa@thenational.ae
The Lost Letters of William Woolf
Helen Cullen, Graydon House
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
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
Biog:
Age: 34
Favourite superhero: Batman
Favourite sport: anything extreme
Favourite person: Muhammad Ali
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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
FINAL LEADERBOARD
1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE) 68 72 69 67 - 4-under
THE SPECS
2020 Toyota Corolla Hybrid LE
Engine: 1.8 litre combined with 16-volt electric motors
Transmission: Automatic with manual shifting mode
Power: 121hp
Torque: 142Nm
Price: Dh95,900
Florence and the Machine – High as Hope
Three stars
Company profile
Name: Steppi
Founders: Joe Franklin and Milos Savic
Launched: February 2020
Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year
Employees: Five
Based: Jumeirah Lakes Towers, Dubai
Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings
Second round raised Dh720,000 from silent investors in June this year
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
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COMPANY PROFILE
Name: Lamsa
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Launched: 2014
Employees: 60
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Know before you go
- Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
- If you’re driving, make sure your insurance covers Oman.
- By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
- Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
- Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.
Anxiety and work stress major factors
Anxiety, work stress and social isolation are all factors in the recogised rise in mental health problems.
A study UAE Ministry of Health researchers published in the summer also cited struggles with weight and illnesses as major contributors.
Its authors analysed a dozen separate UAE studies between 2007 and 2017. Prevalence was often higher in university students, women and in people on low incomes.
One showed 28 per cent of female students at a Dubai university reported symptoms linked to depression. Another in Al Ain found 22.2 per cent of students had depressive symptoms - five times the global average.
It said the country has made strides to address mental health problems but said: “Our review highlights the overall prevalence of depressive symptoms and depression, which may long have been overlooked."
Prof Samir Al Adawi, of the department of behavioural medicine at Sultan Qaboos University in Oman, who was not involved in the study but is a recognised expert in the Gulf, said how mental health is discussed varies significantly between cultures and nationalities.
“The problem we have in the Gulf is the cross-cultural differences and how people articulate emotional distress," said Prof Al Adawi.
“Someone will say that I have physical complaints rather than emotional complaints. This is the major problem with any discussion around depression."
Daniel Bardsley
Scores in brief:
Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).
