The search for childcare drove me to stay home


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I am a superwoman and mother. I can have and be everything. OK, I am being crushed under the weight of my delusions.

The past six months since the birth of my daughter have been transformative and beautiful. Yet my ego has taken a battering as I realise that, no, I cannot have, be and do everything.

Hoping to return to work after three months, I never imagined how cruel the quest for a reliable source of care for my daughter could be. Call it The Nanny Sagas,a three-act play.

Act I: Screening potential nannies in East Jerusalem is a painful and flawed process. Aside from the linguistic and political balancing acts, the options are meagre. Find a Palestinian granny who will no doubt love your child. But will she be able to move to change her nappy? Plus, you have to bring the baby to her home - I discovered that the request to have a nanny come to you knocked off 90 per cent of the applicants.

So I turned to the vivacious ladies who lunch - expat mothers. These women are in the know, connected and make motherhood look like a Vogue fashion spread. Acting upon some recommendations, I settled on a part-time Filipino nanny, who entered my home with a Mother Teresa glow. I was overly eager to please her, thinking my niceties would be reflected in the quality of her care. I offered the use of my computer and tolerated her painfully inane love of gossip.

The dramatic end to Act I came when I returned home early from a dinner party. With one flight of stairs remaining, I heard angry shrieks from my apartment. Desperately running to my door, I pounded for the nanny to unchain it. Without pausing from what turned out to be a fight with her boyfriend, she continued screaming into her mobile. I angrily pursed my lips as I realised my daughter was in close proximity, sleeping in the baby swing. The nanny waved and continued yelling as she disappeared into the night. A text came an hour later with a smiley face and an apology. I deleted her number.

Act II: I brilliantly believed I could bring my daughter everywhere with me, including on interviews. Thus, from refugee camps to posh offices, Palestinian women embraced my daughter. Israeli women oohed and aahed and offered advice in solidarity.

I told myself I was grooming my daughter for social greatness - until I interviewed an abused young woman and her mother. Five bitter neighbour women were chain- smoking relentlessly as I brought my daughter into the room. When one woman leaned over my baby with a cigarette dangling precariously from her mouth, I knew my days as the roving reporter mother were over.

Act III: Day care. No two words are more false. The first day my little traitor did not even give a backwards glance as she touched her new day care teacher sweetly on her face and shrieked with joy. And how adorable were the twins in her class, with their curly hair and... was that snot dripping from their noses? I shrugged it off and ran to my interview. When I picked up my daughter later, she refused to even look at me. As if that were not bad enough, her nose began to drip and she started screaming. She spiked a fever, and the sleepless nights I thought we had left behind us re-emerged. More worryingly, she seemed afraid to let me out of her sight - a real personality change. How could I possibly return her to day care?

So the denouement is, I have given up my superwoman dream. My gut tells me the most important thing right now is simply to be an amazing mother.

Tanya Habjouqa is a half-Jordanian, half-American writer and photographer based in East Jerusalem

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

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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

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Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South