• An outside view of the Sustainability pavilion which features large “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight
    An outside view of the Sustainability pavilion which features large “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight
  • The sprawling Expo 2020 site is prepared to welcome the world later this year
    The sprawling Expo 2020 site is prepared to welcome the world later this year
  • A butterfly finds himself at home in the Sustainability pavilion
    A butterfly finds himself at home in the Sustainability pavilion
  • Sustainability is one of the expo’s key themes and aims to raise awareness of human impact on the environment
    Sustainability is one of the expo’s key themes and aims to raise awareness of human impact on the environment
  • The Sustainability pavilion is set to whet the appetite of visitors ahead of the grand opening of Expo 2020 Dubai in October. All pictures by Pawan Singh / The National
    The Sustainability pavilion is set to whet the appetite of visitors ahead of the grand opening of Expo 2020 Dubai in October. All pictures by Pawan Singh / The National
  • Reem Al Hashimy, director general of Expo 2020 Dubai and Minister of State for International Co-operation, unveils the spectacular Sustainability pavilion
    Reem Al Hashimy, director general of Expo 2020 Dubai and Minister of State for International Co-operation, unveils the spectacular Sustainability pavilion
  • The underground forest zone helps bring nature to life
    The underground forest zone helps bring nature to life
  • Inside the Sustainability pavilion. The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water
    Inside the Sustainability pavilion. The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water
  • The Sustainability pavilion boasts an interactive “underground forest” and “underground ocean” to raise awareness on the negative impact humans have on to the planet
    The Sustainability pavilion boasts an interactive “underground forest” and “underground ocean” to raise awareness on the negative impact humans have on to the planet
  • Visitors to the Sustainability pavilion can see how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change
    Visitors to the Sustainability pavilion can see how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change
  • A striking bat decoration is just one of the eye-catching sights on show
    A striking bat decoration is just one of the eye-catching sights on show
  • The Sustainability pavilion includes consumption halls, which demonstrate how humankind has impacted the environment
    The Sustainability pavilion includes consumption halls, which demonstrate how humankind has impacted the environment

Inside Expo 2020 Dubai's stunning Sustainability pavilion ahead of Friday launch


Sarwat Nasir
  • English
  • Arabic

Related: Seven wonders of Expo 2020 Dubai to witness as anticipation builds

The Sustainability pavilion at Expo 2020 Dubai will open for public viewing this month.

Tickets to view the eco-friendly wonder at the sprawling expo site are priced at Dh25 and can be purchased online.

Sustainability is one of the expo’s three sub-themes and aims to raise awareness of human impact on the environment.

The official opening of the spectacular world’s fair is not until October 1, but members of the public can be part of the “Pavilions Premiere” event ahead of time.

On Saturday, The National received a first look of the pavilion – called Terra, which translates to 'planet Earth'.

An environmental wonder

The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water.

A 130-metre-wide canopy acts as a roof for the building and is covered with 1,055 photovoltaic panels that supply energy to the pavilion.

Massive “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight.

In total, the building’s technology will produce four GwH per year of electricity – enough for a Nissan Leaf to drive halfway to Mars.

For water, condensation is collected from the air-handling system, which is then filtered, disinfected and blended with near-surface brackish water. It is then desalinated on-site and supplied.

The pavilion uses the greywater recycling system and local plants to reduce water by 75 per cent.

"The reason this theme was chosen was to recognise sustainability and environmental issues that we're all facing as humanity," Marjan Faraidooni, chief experience officer at the expo, told The National.

“We have the responsibility to communicate the environmental issues are to the general public, so that we raise awareness and hopefully get people inspired to take action around their personal choices that would have impact on the environment.”

The pavilion features an interactive “underground forest,” with strobe lights and lasers which are meant to represent how nature communicates with itself. Pawan Singh / The National
The pavilion features an interactive “underground forest,” with strobe lights and lasers which are meant to represent how nature communicates with itself. Pawan Singh / The National

Experiences at Sustainability pavilion

An interactive “underground forest” and “underground ocean” have been set up to raise awareness on the negative impact humans have on to the planet.

Massive trees are built into the forest, with strobe lights and lasers that are meant to represent how nature communicates with itself.

As visitors walk further in, displays show how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change.

The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water. A 130-metre-wide canopy acts as a roof for the building and is covered with 1,055 photovoltaic panels that supply energy to the pavilion. Pawan Singh / The National
The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water. A 130-metre-wide canopy acts as a roof for the building and is covered with 1,055 photovoltaic panels that supply energy to the pavilion. Pawan Singh / The National

“We bring to light the networks of the roots that are happening underground. We always see trees and above, but we don’t see what happens underneath,” Ms Faraidooni said.

“We want people to appreciate the complexity of nature. More importantly, how every member of that ecosystem has a role to play, whether it is a worm, a bird or a bigger animal like an elephant.

“The second part of the story is we take you through consumption halls – you are faced with the implications of how your own actions have impacted the environment.”

Visitors can also experience what is underneath the large canopy. A courtyard has been built deeper into the ground to bring in cooler air. An underground reservoir helps collect rainwater.

Other displays include an Arabian wadi, interactive games that aim to raise awareness against the everyday choices people make that affects the environment and a “lab of future values” which presents solutions to environmental challenges.

How to book a visit

All visitors are required to book their visit online before they arrive and walk-ins will not be accepted. A system of time slots is being used to better traffic flow in light of the Covid-19 pandemic.

The experience will be open from 3pm to 9pm on Tuesdays to Thursdays and 4pm to 10pm on weekends, from January 22 to April 10.

The official opening of the spectacular world’s fair is not until October 1, but members of the public can be part of the “Pavilions Premiere” event ahead of time. Pawan Singh / The National
The official opening of the spectacular world’s fair is not until October 1, but members of the public can be part of the “Pavilions Premiere” event ahead of time. Pawan Singh / The National

What happens to the pavilion after the expo?

The Sustainability pavilion will be turned into a children’s science centre.

“Ever since its inception, we always had a children’s science centre in mind to continue this mission of inspiring educating the future generation about environmental issues and, more importantly, getting them to take action and be positive agents of change,” Ms Faraidooni said.

Holding a world fair amid a pandemic 

Dubai Expo 2020 officials said during a press conference that they are confident the eagerly awaited show will go on this year.

The initial opening was postponed from 2020 to October 1 2021 because of the pandemic.

About 3,000 to 3,500 visitors are expected to attend during weekdays and about 5,000 on weekends.

Tickets with dedicated date and time slots will be sold online to manage traffic flow.

Temperature screenings and social distancing will be carried out.

A greater focus is being placed on a virtual expo to make the experience available to people around the world, as well.

Dubai Expo 2020 site - in pictures 

  • The Sustainability pavilion. The 130-metre wide canopy, called Terra, features 1,055 solar panels which will generate 4GWh of alternative energy per year, enough electricity to charge more than 900,000 mobile phones.
    The Sustainability pavilion. The 130-metre wide canopy, called Terra, features 1,055 solar panels which will generate 4GWh of alternative energy per year, enough electricity to charge more than 900,000 mobile phones.
  • The Sustainability pavilion. It will offer visitors the chance to explore humankind’s relationship with nature, excessive consumerism, and how we can change our everyday choices to reduce our carbon footprint and environmental impact.
    The Sustainability pavilion. It will offer visitors the chance to explore humankind’s relationship with nature, excessive consumerism, and how we can change our everyday choices to reduce our carbon footprint and environmental impact.
  • The Sustainability Pavilion. It features irrigation techniques such as a greywater recycling system, which aim to reduce water use by 75 per cent.
    The Sustainability Pavilion. It features irrigation techniques such as a greywater recycling system, which aim to reduce water use by 75 per cent.
  • The Expo 2020 Mobility Pavilion features the world’s largest passenger lift, which will transport more than 160 people at a time. It also has a 340-metre track, which is partly underground and partly in the open-air, to showcase cutting-edge mobility devices in action.
    The Expo 2020 Mobility Pavilion features the world’s largest passenger lift, which will transport more than 160 people at a time. It also has a 340-metre track, which is partly underground and partly in the open-air, to showcase cutting-edge mobility devices in action.
  • The Expo 2020 Mobility Pavilion will also display a hyperloop capsule in action.
    The Expo 2020 Mobility Pavilion will also display a hyperloop capsule in action.
  • Organisers say the Expo 2020 Mobility Pavilion will showcase how mobility will continue to transform the way we live, connect with people, understand different cultures, and exchange knowledge and ideas.
    Organisers say the Expo 2020 Mobility Pavilion will showcase how mobility will continue to transform the way we live, connect with people, understand different cultures, and exchange knowledge and ideas.
  • Al Wasl Pavilion. Meaning ‘connection’ in English, Al Wasl is also the historical name for Dubai. The steel trellis is the centrepiece of the site, where all roads meet, and reflects the world fair’s aim to bring people together.
    Al Wasl Pavilion. Meaning ‘connection’ in English, Al Wasl is also the historical name for Dubai. The steel trellis is the centrepiece of the site, where all roads meet, and reflects the world fair’s aim to bring people together.
  • The Al Wasl pavillion. The moulded steel dome is 130-metres wide, 67-metres tall and weighs more than 500 tonnes. Taller than the leaning tower of Pisa and one of the largest single structures on the site, Al Wasl will be a permanent installation that will remain after the world fair ends in April 2021.
    The Al Wasl pavillion. The moulded steel dome is 130-metres wide, 67-metres tall and weighs more than 500 tonnes. Taller than the leaning tower of Pisa and one of the largest single structures on the site, Al Wasl will be a permanent installation that will remain after the world fair ends in April 2021.
  • A rendering of Al Wasl pavillion. Fountains, parks and restaurants have also been planned across the plaza area.
    A rendering of Al Wasl pavillion. Fountains, parks and restaurants have also been planned across the plaza area.
  • Al Wasl pavillion. Al Wasl Plaza’s trellis design was inspired by an ancient golden ring found in the Saruq Al Hadid site by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai. It also reflects the intertwined logo of the Expo 2020.
    Al Wasl pavillion. Al Wasl Plaza’s trellis design was inspired by an ancient golden ring found in the Saruq Al Hadid site by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai. It also reflects the intertwined logo of the Expo 2020.
  • Dubai Exhibition Centre. It offers 45,000 square metres of event space. It is just 300m from the heart of the Expo site and is adjacent to the Dubai Metro Route Station 2020.
    Dubai Exhibition Centre. It offers 45,000 square metres of event space. It is just 300m from the heart of the Expo site and is adjacent to the Dubai Metro Route Station 2020.
  • Dubai Exhibition Centre.The 28,000 sqm South Complex is divided into nine halls that can host 300 to 20,000 people, while the 17,000 sqm North Complex has five halls that can accoodate 200 to 11,000 people.
    Dubai Exhibition Centre.The 28,000 sqm South Complex is divided into nine halls that can host 300 to 20,000 people, while the 17,000 sqm North Complex has five halls that can accoodate 200 to 11,000 people.
  • Dubai Exhibition Centre. It also has 24 meeting rooms and four suites for workshops, seminars and gala dinners.
    Dubai Exhibition Centre. It also has 24 meeting rooms and four suites for workshops, seminars and gala dinners.
PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
How to help

Donate towards food and a flight by transferring money to this registered charity's account.

Account name: Dar Al Ber Society

Account Number: 11 530 734

IBAN: AE 9805 000 000 000 11 530 734

Bank Name: Abu Dhabi Islamic Bank

To ensure that your contribution reaches these people, please send the copy of deposit/transfer receipt to: juhi.khan@daralber.ae

The years Ramadan fell in May

1987

1954

1921

1888

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital
Mental%20health%20support%20in%20the%20UAE
%3Cp%3E%E2%97%8F%20Estijaba%20helpline%3A%208001717%3Cbr%3E%E2%97%8F%20UAE%20Ministry%20of%20Health%20and%20Prevention%20hotline%3A%20045192519%3Cbr%3E%E2%97%8F%20UAE%20Mental%20health%20support%20line%3A%20800%204673%20(Hope)%3Cbr%3EMore%20information%20at%20hope.hw.gov.ae%3C%2Fp%3E%0A
Could%20We%20Be%20More
%3Cp%3EArtist%3A%20Kokoroko%3Cbr%3ELabel%3A%20Brownswood%20Recordings%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
SPEC SHEET

Display: 10.9" Liquid Retina IPS, 2360 x 1640, 264ppi, wide colour, True Tone, Apple Pencil support

Chip: Apple M1, 8-core CPU, 8-core GPU, 16-core Neural Engine

Memory: 64/256GB storage; 8GB RAM

Main camera: 12MP wide, f/1.8, Smart HDR

Video: 4K @ 25/25/30/60fps, full HD @ 25/30/60fps, slo-mo @ 120/240fps

Front camera: 12MP ultra-wide, f/2.4, Smart HDR, Centre Stage; full HD @ 25/30/60fps

Audio: Stereo speakers

Biometrics: Touch ID

I/O: USB-C, smart connector (for folio/keyboard)

Battery: Up to 10 hours on Wi-Fi; up to 9 hours on cellular

Finish: Space grey, starlight, pink, purple, blue

Price: Wi-Fi – Dh2,499 (64GB) / Dh3,099 (256GB); cellular – Dh3,099 (64GB) / Dh3,699 (256GB)

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

Facebook | Our website | Instagram

Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes 

FA Cup quarter-final draw

The matches will be played across the weekend of 21 and 22 March

Sheffield United v Arsenal

Newcastle v Manchester City

Norwich v Derby/Manchester United

Leicester City v Chelsea

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

BRAZIL%20SQUAD
%3Cp%3EGoalkeepers%3A%20Alisson%2C%20Ederson%2C%20Weverton%3Cbr%3E%3Cbr%3EDefenders%3A%20Dani%20Alves%2C%20Marquinhos%2C%20Thiago%20Silva%2C%20Eder%20Militao%20%2C%20Danilo%2C%20Alex%20Sandro%2C%20Alex%20Telles%2C%20Bremer.%3Cbr%3E%3Cbr%3EMidfielders%3A%20Casemiro%2C%20Fred%2C%20Fabinho%2C%20Bruno%20Guimaraes%2C%20Lucas%20Paqueta%2C%20Everton%20Ribeiro.%3Cbr%3E%3Cbr%3EForwards%3A%20Neymar%2C%20Vinicius%20Junior%2C%20Richarlison%2C%20Raphinha%2C%20Antony%2C%20Gabriel%20Jesus%2C%20Gabriel%20Martinelli%2C%20Pedro%2C%20Rodrygo%3C%2Fp%3E%0A
Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

WHAT%20START-UPS%20IS%20VISA%20SEEKING%3F
%3Cp%3E%3Cstrong%3EEnablers%20of%20digital%20services%3C%2Fstrong%3E%3Cbr%3E%E2%80%A2%20Blockchain%20and%20cryptocurrency%3Cbr%3E%E2%80%A2%20Crowdfunding%3Cbr%3E%E2%80%A2%20Banking-as-a-service%3Cbr%3E%E2%80%A2%20Banking%20identification%20number%20sponsors%3Cbr%3E%E2%80%A2%20Issuers%2Fprocessors%3Cbr%3E%E2%80%A2%20Programme%20managers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDigital%20issuance%3C%2Fstrong%3E%3Cbr%3E%E2%80%A2%20Blockchain%20and%20cryptocurrency%3Cbr%3E%E2%80%A2%20Alternative%20lending%3Cbr%3E%E2%80%A2%20Personal%20financial%20management%3Cbr%3E%E2%80%A2%20Money%20transfer%20and%20remittance%3Cbr%3E%E2%80%A2%20Digital%20banking%20(neo%20banks)%3Cbr%3E%E2%80%A2%20Digital%20wallets%2C%20peer-to-peer%20and%20transfers%3Cbr%3E%E2%80%A2%20Employee%20benefits%3Cbr%3E%E2%80%A2%20Payables%3Cbr%3E%E2%80%A2%20Corporate%20cards%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EValue-add%20for%20merchants%2Fconsumers%3C%2Fstrong%3E%3Cbr%3E%E2%80%A2%20Data%20and%20analytics%3Cbr%3E%E2%80%A2%20ID%2C%20authentication%20and%20security%3Cbr%3E%E2%80%A2%20Insurance%20technology%3Cbr%3E%E2%80%A2%20Loyalty%3Cbr%3E%E2%80%A2%20Merchant%20services%20and%20tools%3Cbr%3E%E2%80%A2%20Process%20and%20payment%20infrastructure%3Cbr%3E%E2%80%A2%20Retail%20technology%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESME%20recovery%3C%2Fstrong%3E%3Cbr%3E%E2%80%A2%20Money%20movement%3Cbr%3E%E2%80%A2%20Acceptance%3Cbr%3E%E2%80%A2%20Risk%20management%3Cbr%3E%E2%80%A2%20Brand%20management%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENew%20categories%20for%202023%3C%2Fstrong%3E%3Cbr%3E%E2%80%A2%20Sustainable%20FinTechs%3Cbr%3E%E2%80%A2%20Risk%3Cbr%3E%E2%80%A2%20Urban%20mobility%3C%2Fp%3E%0A
ABU DHABI ORDER OF PLAY

Starting at 10am:

Daria Kasatkina v Qiang Wang

Veronika Kudermetova v Annet Kontaveit (10)

Maria Sakkari (9) v Anastasia Potapova

Anastasia Pavlyuchenkova v Ons Jabeur (15)

Donna Vekic (16) v Bernarda Pera 

Ekaterina Alexandrova v Zarina Diyas

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A

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.”

The British in India: Three Centuries of Ambition and Experience

by David Gilmour

Allen Lane

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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199

The biog

Place of birth: Kalba

Family: Mother of eight children and has 10 grandchildren

Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken

Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah

Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”

You may remember …

Robbie Keane (Atletico de Kolkata) The Irish striker is, along with his former Spurs teammate Dimitar Berbatov, the headline figure in this season’s ISL, having joined defending champions ATK. His grand entrance after arrival from Major League Soccer in the US will be delayed by three games, though, due to a knee injury.

Dimitar Berbatov (Kerala Blasters) Word has it that Rene Meulensteen, the Kerala manager, plans to deploy his Bulgarian star in central midfield. The idea of Berbatov as an all-action, box-to-box midfielder, might jar with Spurs and Manchester United supporters, who more likely recall an always-languid, often-lazy striker.

Wes Brown (Kerala Blasters) Revived his playing career last season to help out at Blackburn Rovers, where he was also a coach. Since then, the 23-cap England centre back, who is now 38, has been reunited with the former Manchester United assistant coach Meulensteen, after signing for Kerala.

Andre Bikey (Jamshedpur) The Cameroonian defender is onto the 17th club of a career has taken him to Spain, Portugal, Russia, the UK, Greece, and now India. He is still only 32, so there is plenty of time to add to that tally, too. Scored goals against Liverpool and Chelsea during his time with Reading in England.

Emiliano Alfaro (Pune City) The Uruguayan striker has played for Liverpool – the Montevideo one, rather than the better-known side in England – and Lazio in Italy. He was prolific for a season at Al Wasl in the Arabian Gulf League in 2012/13. He returned for one season with Fujairah, whom he left to join Pune.