Keeping public spaces safe from criminals is a constant challenge. The UAE enjoys low rates of crime but rapid growth of the country’s big cities could threaten that.
Now the Abu Dhabi Urban Planning Council is moving in a sophisticated new direction to keep ahead of the problem. As The National reported yesterday, all new hotels, malls, and other open-to-the-public developments will have to comply with requirements that give safety from crime and terrorism a high priority. Existing facilities – also including schools, places of worship, transport stations, and more – will over time have to be modified as needed to meet the new standards.
It’s all in line with a spreading urban-planning concept known as “crime prevention through environmental design”, or CPTED.
The phrase was coined by a US criminologist in 1971, but the idea took some time to find support among urban planners. The basic concept is that a “built environment” can encourage crime, or discourage it. Dark backstreets, for example, are an invitation to muggers and burglars, whereas bright spaces with good sightlines naturally discourage crime. Outdoors, fences should not limit vision, shrubbery should be limited in height, lighting should be sufficient, and so on. Psychologists tell us that people behave better when they know or think they are being watched.
Many such measures are simple common sense, and also make public places more pleasing. Closely allied to CPTED is the "broken-window" theory of crime prevention: lack of maintenance can make an area seem derelict, and that greatly increases the likelihood of bad behaviour. Another key concept is that residents should take a communal interest in neighbourhood crime deterrence.
Simple crime is not the only problem that prudent planning of public spaces can help solve.
Terrorist acts and accidents such as fires, can also be nipped in the bud, or their effects can be minimised, through careful urban design.
CPTED is no panacea. Some of the academics who have studied the concept are less enthusiastic than others, though most do see value in it. Also, retrofitting existing spaces to conform to these principles can be costly.
Careful planning to deter crime is obviously worthwhile in new developments. Imposing these requirements on existing facilities may prove more difficult, but the principle is clear and deserves support.
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Romain Gary
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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.
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
