Follow the latest updates on the Covid-19 pandemic
An air travel industry executive has predicted that passengers are likely to need to take PCR tests for years, and called on governments to pay for them.
Covid-19 testing also needs to get faster and countries should agree on a uniform system so passengers can move more easily across borders, said Kashif Khalid, the regional director of the International Air Transport Association for Africa and the Middle East.
What we don't want is to be in a position where only those that are vaccinated can travel
Kashif Khalid,
International Air Transport Association
"Given the reach of the pandemic, as well as the various different mutations and waves that we've seen, testing is going to be very much a part of the ecosystem for quite some time," said Mr Khalid in a radio interview.
Many countries now require travellers to be vaccinated and PCR-tested before they fly, something Iata fears could limit passengers from countries where few are vaccinated.
A testing mandate is preferable for the airlines, Mr Khalid said, with quarantining considered the worst option.
"If we just take Sub-Saharan Africa, the average vaccination penetration is still well below 5 per cent. So what we don't want is to be in a position where only those that are vaccinated can travel," Mr Khalid told Dubai Eye.
"We back all the WHO-endorsed methods of PCR, as well as rapid antigen testing, or even antibody testing - as long as it helps facilitate open borders.
"Among all of the challenges that we have in the aviation industry, quarantine is definitely one of the evils, as we call it, because it deters any demand from returning, and also is a major cost to travellers."
The question of who should pay for travellers' PCR tests falls under Article 40 of the World Health Organisation's International Health regulations, said Mr Khalid.
The clause - entitled 'Charges for health measures regarding travellers' - suggests no charge should be made by a government for certain measures "for the protection of public health", including medical or supplementary examinations.
"What we've seen is that most of the governments, as well as the industry, have actually asked the passenger or the people that are conducting the test to pay, which is actually not in line with WHO recommendations," said Mr Khalid.
"Ultimately it's the governments' responsibility to pay for that test, and I have to give credit to the Dubai government because all the tests that are conducted for passengers arriving at Dubai International are paid for by the Dubai government.
"Where voluntarily passengers go to get tested, then obviously they would need to pay for it, but when it's a government-mandated requirement, then we do follow WHO guidance under Article 40 to say that governments should pay for it."
Vaccination passports
Iata has already introduced a Travel Pass app designed to validate the vaccination certificates and Covid-19 test results of each traveller and to share them with airlines and border control authorities.
It hopes this will speed up the process at the check-in desk, and create a globalised standard within the industry.
Dozens of airlines are trialling the app, including Emirates and Etihad Airways where it has been introduced on several routes.
Hundreds of Covid-19 testing labs around the world have also registered as eligible testing locations for travellers.
EU Digital Covid Certificates and the UK's NHS Covid Passes are accepted by the Travel Pass, and travellers flying to or from Saudi will be able to use it from September 30 to verify Covid-19 test results.
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
