Dubai // A cardiopulmonary resuscitation (CPR) machine that’s more effective than performing the procedure by hand, and a military vehicle made in the UAE that can be used for humanitarian intervention were just some of the top equipment on display in Dubai.
The emergency machine allows CPR to be carried out, in “impossible situations”, said Sami Jabbour, regional business manager of Physio Control.
The Lucas CPR machine is portable, can be powered by battery and can be used on the stairs or between an ambulance and the hospital door which is not possible manually, he said, at the Dubai International Humanitarian Aid and Development Conference (Dihad) yesterday.
The emergency device is safer and takes the work out of performing CPR, which he said could exhaust a person in less than 10 minutes, whereas the Lucas machine can function non-stop for hours.
“It created a new record in England,” said Mr Jabbour.
The machine was able to revive a person two hours and 10 minutes after they were thought to be dead, he said.
Weighing just 7.5 kilograms, the CPR machine complies with the guidelines of the American Heart Association, and is already being used in hospitals across the UAE, including Rashid Hospital in Dubai.
In the National Ambulance in Dubai and Abu Dhabi, it has become standard equipment.
Also on display at Dihad was a military vehicle that can be adapted for humanitarian use.
The Nimr (tiger in Arabic) is bulletproof, able to cope with any terrain and made locally.
Although used mainly for military purposes, the vehicle will soon be used to aid humanitarian organisations, said an employee of Tawazun Group, which manufactures the vehicle.
Due to its durability, it would be ideal to deliver aid, especially in remote or high-risk areas, he said.
The vehicle can also act as an ambulance and a command and control centre.
It is designed, manufactured, assembled and used in the UAE and there are 500 in service. According to the employee, there is an order for 2,000 more.
Nimr has 12 different models and has received a top certification from Nato – unprecedented in the region, he said.
The Dihad conference in Dubai ends today.
nbakhsh@thenational.ae
@ For more on DUBAI, visit thenational.ae/topics
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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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