ABU DHABI // A Saudi report on scientific research in the Arabian Gulf shows that the UAE needs to boost funding for such studies, academics say.
The UAE was lagging behind Saudi Arabia in the number of scientific studies published, according to the study conducted in 2014 and last year by the college of medicine at King Saud University.
Between 1996 and 2013, the kingdom published 71,129 studies, compared with 21,785 for the UAE, said the research, published in the Journal of the Pakistan Medical Association.
Dr Marc Durandeau, senior vice president of research and development at the Petroleum Institute in Abu Dhabi, said the UAE was lacking a national funding body such as the national science foundation in the United States.
“There needs to be funding coming from a national institution. If you look at Europe and North America, there are permanent bodies of funding,” he said.
Dr Thomas Hochstettler, the institute’s president, said the UAE’s National Research Foundation had been more active when he moved to the country seven years ago.
“Science, technology and engineering are more expensive disciplines to conduct research in than the humanities,” he said. “Saudi Arabia has a greater amount of money for research than the UAE.”
The King Abdullah University of Science and Technology, for instance, “has one of the biggest endowments on Earth, comparable with Harvard and Stanford”, said Dr Hochstettler.
“It’s in the billions of dollars, so the income and appreciation on that investment provides millions of dollars of annual support for that institution,” he added.
“The UAE is a sovereign wealth fund which is being used to fund the likes of Masdar and Khalifa University, but the funding isn’t invested on behalf of the university.
“Funding goes to the universities. But in a sense, the universities are competing with all the other goods the sovereign wealth fund might be supporting.”
According to the Saudi report, the kingdom published 0.216 per cent of the world’s publications of scientific studies, followed by the UAE with 0.072 per cent, Kuwait with 0.05 per cent, Oman with 0.03 per cent, Qatar with 0.023 per cent and Bahrain with 0.01 per cent.
Prof Tod Laursen, president of Khalifa University, said science programmes had been struggling to attract students to enrol, “which has important implications in teacher education, foundations needed for study of medicine, sustainability research relating to life sciences, atmospheric and earth sciences”.
The UAE’s productivity in the scientific field mainly came from “researchers working in medicine and engineering, who happen to publish in scientific journals”, said Prof Laursen.
“Overall the ranking of the UAE within this isn’t too bad given the circumstances. It does need to improve however, and I think it will.”
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Name: Dukkantek
Started: January 2021
Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani
Based: UAE
Number of employees: 140
Sector: B2B Vertical SaaS(software as a service)
Investment: $5.2 million
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Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office
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Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
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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.
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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
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
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Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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