Indian migrant workers and labourers along with their families as they battle to get home during a lockdown in New Delhi, India. Getty
Indian migrant workers and labourers along with their families as they battle to get home during a lockdown in New Delhi, India. Getty
Indian migrant workers and labourers along with their families as they battle to get home during a lockdown in New Delhi, India. Getty
Indian migrant workers and labourers along with their families as they battle to get home during a lockdown in New Delhi, India. Getty

Five years of Covid-19: Have the pandemic lessons been forgotten?


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When the threat of Covid became a clear reality across the globe, Sweden chose to tread its own path. It refused to follow other western countries on how to handle a pandemic – in the form of strict lockdowns – attracting international criticism and drawing death threats against its scientists.

Now, five years after the World Health Organisation declared a Public Health Emergency of International Concern on January 30, 2020, it is considered to be a country that coped better than most.

So, what can the world learn from its approach if – or perhaps when – another pandemic strikes? Could things be worse next time? Some scientists, academics and health workers, who spoke to by The National, believe they could.

The Swedish way

Sweden’s success lies in a simple-sounding strategy: be prepared. It had a plan and understood its people. There was no blanket lockdown. It allowed its population to gather in groups of fewer than 50 while keeping its junior schools and restaurants open. Unlike most European children who lost the equivalent of one third of a year’s education, Swedish youngsters’ learning remained constant. Swedes were asked to follow the recommendations on social distancing, work from home, avoid unnecessary travel and remain indoors if they felt ill.

Horrendous death tolls and overrun hospitals were predicted yet failed to materialise. Sweden fared among the best in terms of mortality, keeping its deaths lower than 31 European countries. Data collated since the outbreak and released this month showed that in comparison to Britain, with its strict lockdowns and 3,400 deaths per million, Sweden had a lower mortality rate of 2,700 per million, which was also lower than the EU average of 2,800.

To date, Sweden has lost 28,423 people to Covid out of a population of 10.5 million. By comparison, the US lost 1.2 million from a population of 335 million. However, it should not necessarily be assumed that the Swedish approach can work for everyone.

Gunilla Herolf, of the Swedish Institute of International Affairs, acknowledges that Nordic countries were helped by broad open spaces accommodating a relatively small population. But it also had solid preparations in place for a potential flu outbreak.

“Sweden did really well and the main reasons are people obeyed the recommendations to a very large degree,” she said.

The last time

Seven million people died in the global catastrophe that devastated communities, tormented families by keeping them apart and sank economies. On all three counts, some are yet to recover.

Children’s mental health issues have soared, an addiction to screens and social media has created a series of issues and lost schooling for some has still to be recovered.

We had plenty of time to prepare, and we didn't.
Prof Ilan Kelman,
University College London

If the world does not learn and retain the lessons of 2020, then when the next pandemic hits – and hit it certainly will, scientists say, possibly in the next 40 years – the battering society and economies took will be repeated.

Excess deaths

An issue that remains unresolved to this day is that the number of excess deaths has continued to rise since the pandemic.

In 2020, from a group of 41 countries, 87 per cent reported excess deaths which rose to 91 per cent in 2022. Few countries now routinely report the figure, but up to June last year there were thought to be more than 27 million excess deaths worldwide, according to Our World in Data, which tracks statistics.

It is unclear what the cause might be, with lower take-up of Covid-19 vaccines, health issues caused by “long Covid” and rising levels of obesity among the theories.

“Excess mortality has remained high in the western world,” reported the British Medical Journal, which also recommended governments “need to thoroughly investigate the underlying causes”.

Economic treacle

Economies too are weighed down by the sudden debt that the coronavirus placed on them. In the West, the recession hit hard. Germany’s GDP shrunk by five per cent while Britain’s veered from a record 19 per cent fall in the first lockdown to rebound to 17 per cent upon reopening.

However, both countries are still struggling to get their economies to pre-Covid growth figures, as is China which is barely achieving its goal of five per cent growth.

A pedestrian walks along a near-deserted street during a lockdown in Mumbai. Getty
A pedestrian walks along a near-deserted street during a lockdown in Mumbai. Getty

Pandemic awareness

Asian countries such as South Korea, Vietnam and Taiwan suffered about 400 deaths per million. Part of that was previous epidemic experience, such as bird flu, with the knowledge that a rapid response was required as well as tracing outbreak areas. They were able to conduct “surgical lockdowns” targeting a specific outbreak area rather than sacrificing the entire country’s economy with a national lockdown.

Gulf States, which were close to the epicentre of China and Covid-hit Iran, were also uniquely exposed due to being a main destination for international travel. However, with the legacy of dealing with the Middle East respiratory syndrome-related coronavirus a decade earlier, the Gulf was prepared to deal with the approaching crisis.

An elderly woman wears a face shield as they attends prayers at Pathok Negoro Mosque amid the Coronavirus pandemic in 2021 in Yogyakarta, Indonesia. Getty Images
An elderly woman wears a face shield as they attends prayers at Pathok Negoro Mosque amid the Coronavirus pandemic in 2021 in Yogyakarta, Indonesia. Getty Images

UAE experience

Dealing with tourists, alongside surveillance technology and good PPE supply led to a lower UAE death toll. The Emirates even sent shipments of PPE to Britain during the pandemic.

The first Covid case in the UAE was reported on January 29, 2020. By July 7, Dubai was once again open for business. Although Dubai was at the forefront of the global tourism recovery, a hard border remained in place with Abu Dhabi and permits were required elsewhere to prove people were Covid-free.

Public PCR testing centres were quickly established nationwide, allowing authorities to manage infection levels. While lockdowns were swift and effective, a cooperative population willing to be vaccinated at the earliest opportunity and strict border controls, allowed for a relatively rapid easing of restrictions.

That was reflected in some of the world’s lowest mortality and infection rates. The UAE suffered 229 deaths per million and Saudi Arabia 299. By contrast, Iran was hit with 1,640 deaths per million.

A contributing factor to the UAE’s success was the nation’s relatively young population, with older people more likely to experience severe symptoms. The average age of the UAE population is just 31, compared with 40 in the UK and 38 in the US.

The disparity between young and old was so stark that the US Centres for Disease Control said more than 81 per cent of Covid-19 deaths occurred in those over 65, 97 per cent higher than those aged 18-29.

Adapting as you go

Others were hit hard at first but recovered. Italy, with its strong trade links to Wuhan, China’s epicentre of the outbreak, suffered severely, showing how unprepared it was. However, the Italians quickly recovered by instigating bespoke lockdowns.

Based in Tuscany, David Alexander, London University’s professor of emergency planning, had a first-hand view of how the country dealt with lockdowns.

In February 2021, Covid broke out in the nearby town of Chiusu. With a population of 8,200, the town went into full lockdown, with police roadblocks and medical teams testing everyone. Within two weeks, they had the outbreak under control, and Chiusu reopened.

“Once they got the hang of it, things changed quite radically,” said Prof Alexander.

Politics at play

The UK government, led by prime minister Boris Johnson at the time, was criticised by Prof Alexander. He decried the “recipe for wasting billions” by not heeding the advice of civil protection experts and relying on medical doctors and politicians instead.

“Some of the things about the way Covid was managed are really very worrying in Britain,” he said.

It also appeared that the politics of Brexit played a role with Mr Johnson seemingly disdainful of how Europe was tackling the pandemic. “Britain did not look closely enough at the rest of Europe and there were a number of consequences for that, one of which was that they could have got the ‘best practice’ for Covid.”

Lockdown legacy

Prof Ilan Kelman, who specialises in disasters and health at University College London, argued that mandatory lockdowns “should be one of our last resorts” as the costs were so high.

“We don't want lockdowns because of the social bonds which are severed, the mental health impact and the devastation to people's livelihoods, especially in the service and entertainment industries. Lockdowns are highly damaging.”

However, he conceded that the severe Covid-19 restrictions were essential as countries were not ready for a pandemic. “We had plenty of time to prepare, and we didn't.”

Military vehicles cross Westminster Bridge after members of the 101 Logistic Brigade of the British Army delivered a consignment of medical masks to St Thomas' Hospital. Getty Images
Military vehicles cross Westminster Bridge after members of the 101 Logistic Brigade of the British Army delivered a consignment of medical masks to St Thomas' Hospital. Getty Images

Britain finally locked down in late March, a full month after the Italians, but it was also a strict nationwide shutdown that lasted more than three months. At least £37 million was wasted on an erratic track and trace system.

Prof Alexander pointed to British Covid hotspots, such as Bolton and Oldham, where local government could have used track and trace as well as surgical lockdowns to slow the spread.

Prof David Heymann, formerly of the World Health Organisation, argued that it was vital that healthcare systems were designed with the capacity to deal with a pandemic while continuing routine operations. Britain’s NHS has still yet to recover from the backlog created in 2020 with many cancer patients seeing their health decline without surgical intervention.

Breakthroughs

The worst of times can of course bring out the best in people. Despite the sceptics and conspiracy theorists, modern medicine proved it could, under extreme pressure, come to the rescue.

One of the few areas where Britain emerged with credit was due to its world-leading life scientists. The mRNA Covid vaccine was produced within 10 months of the outbreak, meaning the UK became the first to administer it in the world, outside of trials.

The UAE met the challenge of vaccine shortages elsewhere, delivering more than 100 million doses to about 65 nations during the pandemic. The HOPE Consortium was established to utilise the UAE's prime geographical location to bolster vaccine supply chains globally. The UAE was also the first nation to receive the antiviral therapy Sotrovimab, an antibody treatment developed by GlaxoSmithKline that proved highly effective in preventing extreme illness and death.

Medical volunteers dressed in protective suits, masks, gloves and goggles carry out tests for Covid-19 infection in Berlin, Germany. Getty
Medical volunteers dressed in protective suits, masks, gloves and goggles carry out tests for Covid-19 infection in Berlin, Germany. Getty

There were other positive developments too. The idea of home testing signalled the future potential to cut down trips to the doctor if people can self-diagnose at home.

The pandemic ushered in a new era in technology. Artificial Intelligence could have “transformative potential” in the next pandemic according to Molecular Biomedicine, proving a battle-winner through swift epidemiological modelling to understand and predict disease transmission.

“These models have significantly improved outbreak forecasting, allowing policymakers to implement timely and effective interventions,” the paper said. “AI optimises resource allocation and enhances the efficiency of public health responses.”

Come together?

One of the standout issues of the pandemic was unfairness. Those unable to look after themselves suffered greatly. Much was made of the determination of rich countries to ensure they were vaccinated first, leaving countries in Africa behind. It was thought that might change.

Unfortunately, it appears that, in a world of growing conflict, especially in Europe and the Middle East, there is little appetite for a responsible global approach.

Talks to establish an international agreement on how to tackle pandemics paused in June last year after two years of negotiations for greater global collaboration.

The WHO-driven discussions stalled on division over vaccine-sharing and pandemic preparation between rich and poorer countries, although it is hoped they will be resurrected in May at the World Health Assembly.

If not, then the world’s catastrophic weaknesses exposed by Covid in terms of response, communication and vaccines will leave it deeply vulnerable.

The sense of urgency is also driven by biodiversity loss, chemical pollution and climate change that could rapidly evolve future pandemic threats, especially with a zoonotic transmission risk caused by increasing interaction between animals and humans.

Another factor adding to the urgency is diet and its consequence, obesity. “We also need to talk about those who were overweight,” said Prof Heymann, a specialist in infectious disease epidemiology. “It was largely the obese that suffered the most.

“We need better health promotion for more healthy lifestyles as the majority of hospitalisations were those who were obese, struggling to breathe due to the pressure on their lungs.”

Forgotten Lessons

Some lessons have very clearly been forgotten, said Prof Kelman,

“I see people coughing and sneezing on to food or coughing then touching doorknobs,” he said. “I do not see proper hand washing or much masking on public transport.”

He also worries that several countries have elected leaders who would put their country first “rather than seeking international co-operation to properly monitor and respond to any potential pandemic threat”.

One of US President Donald Trump's first acts upon returning to office was to issue an executive order withdrawing America, along with its $1.2 billion of funding, from the WHO.

This was a “grave error”, said the UN organisation’s independent panel for pandemic preparedness and response the day after the inauguration, which would put Americans “at greater risk of outbreaks, death and economic losses”.

Five years since the outbreak of Covid-19 - in pictures

  • This year marks five years since the World Health Organisation declared a Public Health Emergency of International Concern on January 30, 2020. The National looks at some of the most striking images taken during the Covid-19 pandemic. All photos: Getty Images
    This year marks five years since the World Health Organisation declared a Public Health Emergency of International Concern on January 30, 2020. The National looks at some of the most striking images taken during the Covid-19 pandemic. All photos: Getty Images
  • A pedestrian walks along a near-deserted street during a lockdown imposed in 2021 in Mumbai, India
    A pedestrian walks along a near-deserted street during a lockdown imposed in 2021 in Mumbai, India
  • An elderly woman wears a face shield as she attends Eid Al Adha prayers at a mosque in Yogyakarta, Indonesia, in 2021
    An elderly woman wears a face shield as she attends Eid Al Adha prayers at a mosque in Yogyakarta, Indonesia, in 2021
  • An aerial view of Queen Square in Bristol, England, where hearts were sprayed on to the grass in an effort to encourage social distancing in 2020
    An aerial view of Queen Square in Bristol, England, where hearts were sprayed on to the grass in an effort to encourage social distancing in 2020
  • Medical staff in protective gear move a Covid patient from an ambulance into hospital in Seoul, South Korea, in 2020
    Medical staff in protective gear move a Covid patient from an ambulance into hospital in Seoul, South Korea, in 2020
  • A Civil Protection member in a hangar where 18 coffins of victims of Covid-19 wait to be transported to Florence by the Italian Army in Ponte San Pietro in 2020
    A Civil Protection member in a hangar where 18 coffins of victims of Covid-19 wait to be transported to Florence by the Italian Army in Ponte San Pietro in 2020
  • Military vehicles cross an empty Westminster Bridge in London in March 2020
    Military vehicles cross an empty Westminster Bridge in London in March 2020
  • Dental nurses embrace before treating a possible Covid-positive dental patient in Wrexham, Wales, in 2020
    Dental nurses embrace before treating a possible Covid-positive dental patient in Wrexham, Wales, in 2020
  • A health worker passes a vial got be used in a nucleic acid test to detect Covid-19 in Beijing, China, in 2022
    A health worker passes a vial got be used in a nucleic acid test to detect Covid-19 in Beijing, China, in 2022
  • A giant television beside a motorway urges people to stay home in Manchester in the early days of the outbreak
    A giant television beside a motorway urges people to stay home in Manchester in the early days of the outbreak
  • Firefighters prepare to disinfect Wuhan Tianhe International Airport in 2020 in Wuhan, China's Hubei province
    Firefighters prepare to disinfect Wuhan Tianhe International Airport in 2020 in Wuhan, China's Hubei province
  • A sign reminding the public of new social-distancing rules displayed at Manly Beach in Sydney in 2020
    A sign reminding the public of new social-distancing rules displayed at Manly Beach in Sydney in 2020
  • A woman lights a candle to commemorate victims of the pandemic at Prague Castle in the Czech Republic in 2021
    A woman lights a candle to commemorate victims of the pandemic at Prague Castle in the Czech Republic in 2021
  • Staff members of the Tokyo metropolitan government hold signs as they call for people to stay home in 2020
    Staff members of the Tokyo metropolitan government hold signs as they call for people to stay home in 2020
  • A man waves from a bus carrying passengers who disembarked the quarantined Diamond Princess cruise ship, as he leaves Daikoku Pier in Yokohama, Japan, in 2020
    A man waves from a bus carrying passengers who disembarked the quarantined Diamond Princess cruise ship, as he leaves Daikoku Pier in Yokohama, Japan, in 2020
  • About 3,000 people gather in Stockholm, Sweden, to demonstrate against so-called vaccine passes in 2022
    About 3,000 people gather in Stockholm, Sweden, to demonstrate against so-called vaccine passes in 2022
  • People rush to board buses to return to their native villages in Ghaziabad, on the outskirts New Delhi in 2020
    People rush to board buses to return to their native villages in Ghaziabad, on the outskirts New Delhi in 2020
  • Medical volunteers after taking blood and throat mucous samples from visitors to test them for Covid-19 in Berlin in 2020
    Medical volunteers after taking blood and throat mucous samples from visitors to test them for Covid-19 in Berlin in 2020
  • Members of the Bangkok Metropolitan Authority sanitise classrooms at a school in Bangkok, Thailand, in 2021
    Members of the Bangkok Metropolitan Authority sanitise classrooms at a school in Bangkok, Thailand, in 2021

It highlighted a distinct concern for the US that many thousands of its dairy cattle and birds carried the H5N1 “highly pathogenic” avian influenza virus.

“One single mutation could trigger a fatal type of influenza that would spread at speed from person to person and signal the start of a new pandemic,” the authors warned. “A pandemic, by its very definition, spares no country and incurs enormous and lasting costs to human lives, livelihoods and economies.

Fact Free Age

A concern in any future health emergency will be getting the scientific facts believed amid the flood of misinformation that will inevitably follow online.

In what has been described as the “Fact Free Age” the fear was how to manage “when anything you say that is factually correct is likely to be countermanded by people who are spouting nonsense”, said Prof Alexander.

There does not as yet appear to be any serious pushback against the “anti-vaxxers”, and a vaccination sceptic, Robert F Kennedy, has been nominated by Mr Trump as his health secretary.

“We haven't yet developed a strategy for vaccination refusal,” said Prof Alexander. “Science in some respects is in disrepute, not because of anything it's done, but because there are people who stand to make a lot of money by untruths. That is very worrying especially if we’re confronted with something immediate, a crisis of major proportions that is also international.”

Relatives of a deceased person mourn during a mass burial of Covid-19 victims at the Parque Taruma cemetery in May 2020 in Brazil. Getty Images
Relatives of a deceased person mourn during a mass burial of Covid-19 victims at the Parque Taruma cemetery in May 2020 in Brazil. Getty Images

Hesitancy against proven vaccinations has been a damaging legacy of the global pandemic. Decades of good work to eliminate once rampant childhood disease threatens to be undone.

In the UAE, health authorities are pushing back against misinformation. A national measles campaign for all children aged one to seven, protecting them against measles, mumps and rubella launched in the UAE in October, calling on parents to vaccinate their children.

Before the first reported cases of Covid-19 in 2019, 86 per cent of children worldwide received their first measles vaccine dose, but that had fallen to 83 per cent by 2023.

Sweden’s freedom

Since Covid and Russia’s invasion of Ukraine, Sweden has increased its preparedness with its “total defence” approach, in which every adult must be able to survive a week without any contact with the authorities.

The Nordic country, said Ms Herolf, had become a prepper society in anticipation of another crisis.

“We’re all ‘prepping’,” she told The National. “We have a lot of tinned food in the basement to survive a week, whether it’s a Russian invasion, severe snowstorm or another pandemic. It’s a good time to become a ‘prepper’.”

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Alan%20Wake%20Remastered%20
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ERemedy%20Entertainment%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Microsoft%20Game%20Studios%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PlayStation%204%20%26amp%3B%205%2C%20Xbox%3A%20360%20%26amp%3B%20One%20%26amp%3B%20Series%20X%2FS%20and%20Nintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

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%3Cp%3EDirectors%3A%20Joaquim%20Dos%20Santos%2C%20Kemp%20Powers%2C%20Justin%20K.%20Thompson%3Cbr%3EStars%3A%20Shameik%20Moore%2C%20Hailee%20Steinfeld%2C%20Oscar%20Isaac%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The five stages of early child’s play

From Dubai-based clinical psychologist Daniella Salazar:

1. Solitary Play: This is where Infants and toddlers start to play on their own without seeming to notice the people around them. This is the beginning of play.

2. Onlooker play: This occurs where the toddler enjoys watching other people play. There doesn’t necessarily need to be any effort to begin play. They are learning how to imitate behaviours from others. This type of play may also appear in children who are more shy and introverted.

3. Parallel Play: This generally starts when children begin playing side-by-side without any interaction. Even though they aren’t physically interacting they are paying attention to each other. This is the beginning of the desire to be with other children.

4. Associative Play: At around age four or five, children become more interested in each other than in toys and begin to interact more. In this stage children start asking questions and talking about the different activities they are engaging in. They realise they have similar goals in play such as building a tower or playing with cars.

5. Social Play: In this stage children are starting to socialise more. They begin to share ideas and follow certain rules in a game. They slowly learn the definition of teamwork. They get to engage in basic social skills and interests begin to lead social interactions.

Biography

Favourite book: Zen and the Art of Motorcycle Maintenance

Holiday choice: Anything Disney-related

Proudest achievement: Receiving a presidential award for foreign services.

Family: Wife and three children.

Like motto: You always get what you ask for, the universe listens.

Test series fixtures

(All matches start at 2pm UAE)

1st Test Lord's, London from Thursday to Monday

2nd Test Nottingham from July 14-18

3rd Test The Oval, London from July 27-31

4th Test Manchester from August 4-8

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FLIP%204
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Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

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TEACHERS' PAY - WHAT YOU NEED TO KNOW

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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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%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20turbocharged%204-cyl%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E300bhp%20(GT)%20330bhp%20(Modena)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh299%2C000%20(GT)%2C%20Dh369%2C000%20(Modena)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

THE BIO

Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place

Job Title: Human resources administrator, Expo 2020 Dubai

First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group

Entrepreneur: Started his own graphic design business

Favourite singer: Avril Lavigne

Favourite travel destination: Germany and Saudi Arabia

Family: Six sisters

Juvenile arthritis

Along with doctors, families and teachers can help pick up cases of arthritis in children.
Most types of childhood arthritis are known as juvenile idiopathic arthritis. JIA causes pain and inflammation in one or more joints for at least six weeks.
Dr Betina Rogalski said "The younger the child the more difficult it into pick up the symptoms. If the child is small, it may just be a bit grumpy or pull its leg a way or not feel like walking,” she said.
According to The National Institute of Arthritis and Musculoskeletal and Skin Diseases in US, the most common symptoms of juvenile arthritis are joint swelling, pain, and stiffness that doesn’t go away. Usually it affects the knees, hands, and feet, and it’s worse in the morning or after a nap.
Limping in the morning because of a stiff knee, excessive clumsiness, having a high fever and skin rash are other symptoms. Children may also have swelling in lymph nodes in the neck and other parts of the body.
Arthritis in children can cause eye inflammation and growth problems and can cause bones and joints to grow unevenly.
In the UK, about 15,000 children and young people are affected by arthritis.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

What is Bitcoin?

Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.

The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers. 

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

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MATCH INFO

Uefa Champions League, last-16. first leg

Atletico Madrid v Juventus, midnight (Thursday), BeIN Sports

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Updated: January 29, 2025, 6:19 PM