For many of us, life decisions are made on our behalf every single day, whether it's what school we attend, where we dine or even what we should wear. This is especially relatable to the millennial generation when it comes to following our passions and dreams.
Let me tell you my story. Before graduating high school, I had to think hard about what I would like to major in when I entered university. In a society that still valued scientific fields more than arts and humanities, my options varied from medicine, environmental sciences and engineering. So, in my freshman year, I identified as an environmental scientist by education and a creative writer by passion.
Even though I’ve now switched majors (to international studies), I often struggle to make time to fulfil my love of writing, especially with the pressure of my other school and life duties. This has resulted in me only writing occasionally. I often share my writing with my Instagram followers and run a minor writing blog, but that’s it. This is the case with a big part of today’s youth – even though many have the capability and potential for greatness in their fields of interest.
So, you might ask, why don’t you simply pursue a writing career? The answer to that is that societal expectations place so much pressure on future university students, inclusive of myself, it often causes them to give in and study desired fields rather than what they enjoy learning.
Some might not completely give up on their dreams; instead, they keep doing what they love, but never on a scale that fulfils their desired capacity – what could have become a one-of-a-kind career is now just a hobby in their free time.
Another factor is the job market. Artists and creatives are not always in demand. That, in turn, drives students away from considering the fields they would love to study; they’re driven to believe they wouldn’t find jobs if they hold the degrees they would like to graduate with.
There are hundreds of career fields, with endless positions, beyond doctors and engineers. This isn’t to underestimate the scientific fields, as they make up a critical part of every society, but so does every occupation.
As a country, we need more Emirati creatives and artists to fill the unique roles in today’s globalised world. If students are allowed to study whatever they like and have a passion for, without the pressures society places on them, it would save local businesses the effort of hiring foreigners to fill some occupations. Not only that: these students probably will excel in those fields of their choice. Great professionals and productive members of society are those who have passion and commitment for what they do, every single day.
Mona AlKhateeb is an international studies student at the American University of Sharjah.
If you have a good story to tell or an interesting issue to debate, contact Melinda Healy on mhealy@thenational.ae.
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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