Mothers need clear advice, not laws


  • English
  • Arabic

The FNC is right to see part of its role as protecting the well-being of young Emiratis. And it is right to point out that having a close relationship with the mother is good for the development of young children. But adding the requirement that every child be breastfed for two years to the new child protection law may go beyond the use of laws to regulate social norms, with unexpected, and perhaps unwelcome, repercussions.

Let’s start with the good: by making breastfeeding a right of every child, the law will push Government entities to have nurseries on their premises, which will benefit working mothers. It will also compel the Government to spread awareness of its health and emotional benefits.

Yet while science is clear there are benefits to breastfeeding, it is not equally clear that there are such serious downsides to bottle-feeding. Many millions of children have been raised perfectly healthily that way, or with mixed-feeding (both breast and bottle).

And this is the difficulty with the proposed law. The FNC is seeking more than to advise or suggest best practice – it is seeking to legislate a particular way of raising children.

For a start, every child, like every mother, is different, and what works for one child might not work for another. Ditto for mothers: there are many for whom breastfeeding is not a viable option, either for physical reasons or because of time or work commitments.

By suggesting there is only one correct way of raising children, the FNC is increasing pressure on mothers to do things one particular way. Women already face enormous social pressure to breastfeed and many feel like bad parents if they cannot do so – by enshrining this in law, their self-esteem could be severely affected.

There is a healthy debate to be had about the best use of laws in a rapidly evolving country. Some laws, such as other aspects of the child protection law, seek to criminalise particular acts. Others, such as laws enforcing smoking bans indoors, seek to change behaviour in a positive direction. But there should be a distinction between what is advisory and what is legislated. Laws work best when there are few of them and they are all equally enforced. There are many ways to live and, in general, the legal framework should not choose the best way for people to do so. Like economic regulation, legislation works best with a light touch.

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

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.