• A health worker tests a person for Covid-19 at Rabin Square in Tel Aviv, Israel.
    A health worker tests a person for Covid-19 at Rabin Square in Tel Aviv, Israel.
  • Israeli government data shows the Pfizer-BioNTech Covid-19 vaccine was less effective against the Delta strain.
    Israeli government data shows the Pfizer-BioNTech Covid-19 vaccine was less effective against the Delta strain.
  • Israel led the way with one of the world’s most effective coronavirus inoculation drives.
    Israel led the way with one of the world’s most effective coronavirus inoculation drives.
  • The country is now encouraging its young people to get vaccinated and offering third booster shots to the most vulnerable of its population.
    The country is now encouraging its young people to get vaccinated and offering third booster shots to the most vulnerable of its population.
  • Masked travellers exit Israel's Ben Gurion International Airport.
    Masked travellers exit Israel's Ben Gurion International Airport.
  • Israel reimposed indoor mask-wearing less than two weeks after lifting the measure because of the surge of the Delta strain.
    Israel reimposed indoor mask-wearing less than two weeks after lifting the measure because of the surge of the Delta strain.
  • A health worker prepares a vaccine against Covid-19, as Israel continues to fight against the spread of the Delta variant, in Tel Aviv.
    A health worker prepares a vaccine against Covid-19, as Israel continues to fight against the spread of the Delta variant, in Tel Aviv.
  • Israel's pandemic response task force said the rise in cases was not matched by increasing hospital admissions or deaths.
    Israel's pandemic response task force said the rise in cases was not matched by increasing hospital admissions or deaths.
  • Israeli youths arrive to receive a dose of the Pfizer-BioNTech Covid-19 vaccine in Tel Aviv.
    Israeli youths arrive to receive a dose of the Pfizer-BioNTech Covid-19 vaccine in Tel Aviv.
  • The campaign to encourage the vaccination of teenagers is well under way in Tel Aviv.
    The campaign to encourage the vaccination of teenagers is well under way in Tel Aviv.
  • An Israeli medical worker prepares a dose of the Pfizer-BioNTech Covid-19 shot.
    An Israeli medical worker prepares a dose of the Pfizer-BioNTech Covid-19 shot.
  • Despite the indications of increased infections in Israel, data shows vaccines are providing strong protection from severe illness.
    Despite the indications of increased infections in Israel, data shows vaccines are providing strong protection from severe illness.

Doctors highlight Covid-19 risk to children as global cases surge


Nick Webster
  • English
  • Arabic

Doctors have highlighted the growing risk of Covid-19 infection to young children amid a global surge in case numbers.

The emergence of the highly contagious Omicron variant in recent months is posing a threat to the health of children, a larger proportion of whom will be unvaccinated.

Countries are expanding vaccination campaigns to include minors – Australia began to immunise children aged 5 to 11 this week – but such drives are largely limited to the 5-11 and 12-17 groups.

In the UAE, the Sinopharm vaccine is available to children as young as 3. The Pfizer-BioNTech shot has been approved for those aged 5-11 but is not yet available.

Experts believe the Omicron variant is milder in adults than the Delta variant, but concerns have been raised over its effect upon children.

In Israel, where a fourth vaccination booster campaign is under way, the Sheba Medical Centre in Tel Aviv has been forced to reopen its specialist Covid paediatric centre owing to demand.

“The numbers of corona-stricken children here are indeed rising,” said Steve Walz, a spokesman for the centre.

“The situation, as expected, has taken a turn for the worse.

“Children of all ages are suffering from corona, mostly with mild to moderate symptoms.”

The number of Covid-19 patients requiring treatment at the centre, the largest hospital in Israel, has risen from 10 to 59 in one week.

Of those, 20 were reported to be in a serious condition in its recently reopened Corona Critical Care Unit.

There are four children and six pregnant women receiving specialist care. Two patients with Covid-19 died at the centre this week.

Israel has reached record numbers of daily infections with 54,515 cases from more than 360,000 tests completed on January 10.

As a precaution, the centre has reopened a specialist paediatric ward for children with Covid-19, with a capacity for 50 beds.

“All those hospitalised have background illnesses or underlying medical conditions, and are of all ages,” Mr Walz said.

“Very few (adults) are unvaccinated or have had only two shots; the majority have had three shots.

“They were admitted to the hospital because they had underlying conditions and could not fight off symptoms at home.

“At least 25 per cent are in serious condition and we expect the numbers to rise.”

  • Medical workers conduct Covid-19 antigen tests on Palestinians entering Israel from the Gaza Strip. Bloomberg
    Medical workers conduct Covid-19 antigen tests on Palestinians entering Israel from the Gaza Strip. Bloomberg
  • Commuters wearing protective masks to prevent the spread of Covid-19 get out of a tram in Istanbul. Turkey says the highly contagious Omicron variant now makes up more than 10 per cent of new cases in the country's crowded provinces. AP
    Commuters wearing protective masks to prevent the spread of Covid-19 get out of a tram in Istanbul. Turkey says the highly contagious Omicron variant now makes up more than 10 per cent of new cases in the country's crowded provinces. AP
  • A nurse collects samples at a Covid-19 drive-through in the NMC Hospital, Dubai Investments Park. Chris Whiteoak / The National
    A nurse collects samples at a Covid-19 drive-through in the NMC Hospital, Dubai Investments Park. Chris Whiteoak / The National
  • Pharmacies in the UAE have started selling Covid-19 self-testing kits. Chris Whiteoak / The National
    Pharmacies in the UAE have started selling Covid-19 self-testing kits. Chris Whiteoak / The National
  • Audience members wear protective masks during a lecture in Ankara, Turkey. AP
    Audience members wear protective masks during a lecture in Ankara, Turkey. AP
  • An Egyptian worshipper lights candles during Christmas Eve Mass at Saint Joseph Catholic Church in Cairo. AP
    An Egyptian worshipper lights candles during Christmas Eve Mass at Saint Joseph Catholic Church in Cairo. AP
  • Worshippers attend Christmas Eve Mass at Saint Joseph Catholic Church in Cairo. AP
    Worshippers attend Christmas Eve Mass at Saint Joseph Catholic Church in Cairo. AP
  • People arrive to receive Covid-19 vaccine doses at a facility in Kuwait City. EPA
    People arrive to receive Covid-19 vaccine doses at a facility in Kuwait City. EPA

Lowered immunity puts children at risk

In Abu Dhabi, doctors said more children were falling ill this winter owing to the usual circulating cold viruses, flu and Covid-19.

“In the past months, we have seen a higher number of children getting sick, perhaps due to the flu season,” said Dr Ranya Khairy Ammar, a specialist in general paediatrics at NMC Royal Medical Centre in Shahama.

“At the same time, children remain at risk of Covid-19 infection, so it is very important for parents to boost their immune system and stay healthy.

“Children have been staying indoors more and this may have contributed in lowering their natural immunity.”

As younger children and infants generally suffer more than older children with cold and flu viruses, they sometimes develop wheezing and respiratory distress, with a prolonged cough.

Bronchiolitis is another health issue affecting the airways of younger children, usually those under 5.

Nebulisation, where liquid medication is turned into a mist to directly target the lungs, can help improve breathing and most children recover quickly.

“Covid-19 is a communicable disease that is still present and kids are at risk of exposure and infection,” Dr Ammar said.

“It is encouraged that children rejoin social activity gradually and follow health and safety precautions to defend their exposure to diseases and build their immune system.”

Children remain at risk of Covid-19 infection, so it is very important for parents to boost their immune system and stay healthy
Dr Ranya Khairy Ammar,
NMC Royal Medical Centre, Shahama

Doctors in the US, where Omicron is in wide circulation, said the new variant appears to target the patient’s upper respiratory tract, causing airways to swell.

Although not a major concern in adults, it is a problem in younger children with narrower airways.

It has led to an increase in cases of croup, where children are plagued with a barking cough, and bronchiolitis.

About 30 schools in Dubai reverted to distance learning at the start of 2022 after concern over rising numbers of Covid-19 cases.

Dr Sheela Menon, principal at the Ambassador School in Mankhool, said children were unlikely to return to face-to-face learning until at least January 17.

“Compared to last year, we are seeing a lot more children getting infected with Covid or quarantining as a result of a close contact,” she said.

“That has led to an apprehension in parents about their children attending school.

“There is a resistance towards face-to-face learning now.

“Most of our children are younger – of primary age – and we have seen a change in behaviour, with a lot more positive cases, which was not the case last year.”

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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

Updated: January 13, 2022, 9:44 AM