Will Smith poked fun at how the pandemic rendered him unfit. Facebook/WillSmith
Will Smith poked fun at how the pandemic rendered him unfit. Facebook/WillSmith
Will Smith poked fun at how the pandemic rendered him unfit. Facebook/WillSmith
Will Smith poked fun at how the pandemic rendered him unfit. Facebook/WillSmith

We are all Will Smith 14 months into the pandemic, and that's OK


Saeed Saeed
  • English
  • Arabic

Sometimes, you just need to let it all out.

That is what Will Smith did on his social media this week, posting a picture of himself with his torso on show.

“I’m gonna be real with y'all,” he wrote. “I’m in the worst shape of my life.”

While that’s relative, of course, there is no denying that Smith's once-famed physique has changed of late.

Who can forget that slow motion shot of a bare-chested Smith sprinting down the streets of Miami in Bad Boys?

As he said in previous interviews, that montage in the 1996 blockbuster was enough to change the path of his career.

It transformed perceptions of him from the loveable clown from sitcom The Fresh Prince of Bel-Air to a bona fide leading man and action star.

That's what makes Smith's most recent post both endearing and unexpectedly profound. The image also captures how, for many people, the pandemic pushed us off the wagon, so to speak. Suddenly, those minor goals were lost or deferred. Unimportant.

A hermit’s existence

For many of us, the coronavirus will be the most disruptive periods in our lifetime.

As well the tragedy of having those we know succumb to the illness, the last 14 months have brought their own number of everyday losses.

From the early pandemic days of stay-at-home orders, closed restaurants and shuttered cinemas and parks, to today's yearning for mass gatherings and travelling abroad, the effects are still being felt far and wide.

While it's tempting to shrug it all off and be grateful – which we should, everyday – these things add up and the effects are pernicious.

For me, that resulted in a worrying drop in attention span, with a growing pile of unfinished books and half watched movies forever on my to-finish list.

I cooked less and ordered out more, and the frequent gym session became a rarity.

All this on top of gradually withdrawing further within myself.

The constant back and forth of Zoom during the work day rendered me a hermit at night, as I often sat at home for hours in silence staring at a muted television screen.

These are not healthy developments, obviously, and I managed to get myself back to some form of functioning social life.

However, that sense of lost time and listlessness, remains.

A moment of grace

But you know what? Maybe that’s okay. We shouldn’t beat ourselves up about it.

While some life ambitions and opportunities may have fallen at the wayside, we need to ultimately remind ourselves that the pandemic is a shared experience, with the whole world seemingly on pause for the foreseeable future.

I keep reminding myself of that to stop me from cancelling the gym or choosing to stay home and brood when I could be seeing a friend for dinner.

Instead of falling to the challenges of the pandemic in despair, maybe we should all take a leaf out of Smith's book. So maybe we aren't in the best shape of our lives, physically or mentally. But we all deserve to gift ourselves a moment of grace.

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.

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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