• A houbara bred and reared at the National Avian Research Centre. Khushnum Bhandari for The National
    A houbara bred and reared at the National Avian Research Centre. Khushnum Bhandari for The National
  • A staff member at National Avian Research Centre checks on the houbaras. Khushnum Bhandari for The National
    A staff member at National Avian Research Centre checks on the houbaras. Khushnum Bhandari for The National
  • A houbara bred and reared at the National Avian Research Centre. Khushnum Bhandari for The National
    A houbara bred and reared at the National Avian Research Centre. Khushnum Bhandari for The National
  • The National Avian Research Centre specialises in breeding and conducting research on the Houbara bird. Khushnum Bhandari for The National
    The National Avian Research Centre specialises in breeding and conducting research on the Houbara bird. Khushnum Bhandari for The National
  • Houbara chicks are fed mealworms at the National Avian Research Centre. Khushnum Bhandari for The National
    Houbara chicks are fed mealworms at the National Avian Research Centre. Khushnum Bhandari for The National
  • Crickets are kept at the National Avian Research Centre to feed houbaras. Khushnum Bhandari for The National
    Crickets are kept at the National Avian Research Centre to feed houbaras. Khushnum Bhandari for The National

Houbara conservation model can help other endangered species


Simon Rushton
  • English
  • Arabic

Lessons learned from the decades-long project to save the houbara bird could now help other endangered species.

Majid Al Mansouri, managing director at the leading conservation organisation, International Fund for Houbara Conservation, said their models and databases could be used to help any species that is under threat.

In a webinar for the Earth Optimism summit, held around Earth Day, Mr Mansouri said the houbara birds were a beacon for future conservation.

He said the science behind saving the bird could now be used to model out ways to save other creatures.

“I am optimistic the species will not be extinct," he said. “We worked with intervention models that can be applied to any species that is endangered today. It will be very interesting to apply the houbara models to other species.”

He added that they could also now plot species recovery models and pick the best option to use on any endangered species in the wild.

“We have the biggest data base for a single species," he said. "All the challenges that the breed can face has been modelled.”

The International Fund for Houbara Conservation (IFHAC) works with the National Avian Research Centre and Sheikh Khalifa Houbara Breeding Centre in Abu Dhabi and has developed one of the largest repopulation programmes of an endangered species anywhere in the world.

The IFHC, bred more 64,000 houbara chicks at its breeding centres in the UAE, Morocco and Kazakhstan during the 2019 breeding season.

Almost 22,000 birds were released into the wild to replenish wild populations, the Fund’s 2018-2019 report said

The Fund has now released over 285,000 birds across the migratory range of the species, from Morocco to Mongolia, since the captive breeding programme was launched.

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: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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