The Sharjah International Book Fair is set to return next month with an 11-day event held under the theme, There is always a right book.
The fair, now in its 40th iteration, will take place from November 3 to 13 at the Expo Centre Sharjah. Though the programme is yet to be revealed, organisers say it will aim at “enhancing cross-cultural dialogue” with a global line-up of authors, publishers and creatives, with many taking part in the fair for the first time.
“We encourage people from all backgrounds and age groups to attend this exceptional edition,” said Ahmed bin Rakkad Al Ameri, chairman of the Sharjah Book Authority (SBA), said.
“Nations rely on people for advancement, and people’s learning experiences of both their own and global cultures form the first building block of civilisational progress.”
The event, Al Ameri said, is “not only about attending literary discussions or buying books.”
“It is a key component of Sharjah’s comprehensive development project," Al Ameri said. “The fair emphasises the importance of reading as a daily habit and nurtures an everlasting relationship between individuals and books.”
“The 40th edition will continue the efforts undertaken in previous editions to help global industry stakeholders fully recover and prosper again.”
Khoula Al Mujaini, general co-ordinator of the Sharjah International Book Fair, said the 2021 event aligns with the cultural campaign launched recently by the SBA under the slogan, "If you’re into something, you’re into books".
She said the slogan for this year’s edition of the fair, "There is always a right book," promotes the message that people can find books catering to all interests and passions at the event.
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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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A 2019 United Nations special analysis on Aids reveals 37 per cent of new HIV infections in the Mena region are from people injecting drugs.
New HIV infections have also risen by 29 per cent in western Europe and Asia, and by 7 per cent in Latin America, but declined elsewhere.
Egypt has shown the highest increase in recorded cases of HIV since 2010, up by 196 per cent.
Access to HIV testing, treatment and care in the region is well below the global average.
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