Lebanese President Michel Aoun awarded Lebanon-born Ardem Patapoutian the national Order of Merit on Wednesday, in recognition of his scientific and medical achievements.
Dr Patapoutian and his colleague David Julius were named the winners of the Nobel Prize for Medicine on Monday after making breakthrough findings on how people sense heat, cold and touch.
Mr Aoun said Dr Patapoutian’s achievement reflected the potential of Lebanon and its people.
“I received with pride the news of your winning of the 2021 Nobel Prize for Medicine,” Mr Aoun said.
“All of humanity will be grateful for the results of your medical research, which represents an important contribution to scientific efforts aimed at promoting prevention and treatment in the health field, and for a more comprehensive understanding of the functions of the human body.”
Dr Patapoutian, a professor of neuroscience at Scripps Research Institute in California and an American University of Beirut alumnus, left Lebanon in the 1980s, a few months after being captured and held by armed militants.
He is the first AUB alumnus to win a Nobel prize.
“I remember with fondness: my sports club where I played basketball [not well, see height above] and table tennis [local champ!], our trips to the Mediterranean Sea and the wooded mountains surrounding Beirut, and the beautiful campus of the American University of Beirut, where I attended one year of undergraduate classes as a pre-med major,” Dr Patapoutian wrote in an autobiography for the Kavli Prize.
AUB said it was proud to have Dr Patapoutian receive the Nobel prize.
“I was delighted and proud that a young man who grew up in and around AUB and started his academic career at the American University of Beirut had won the Nobel prize,” AUB President Fadlo Khuri told The National.
“This is the first Armenian Lebanese, or Lebanese of any type, resident of Lebanon to win a Nobel prize of any kind. And it is fitting that he started his scientific academic journey at the greatest university, not only of Lebanon, but in the region.”
Dr Khuri said Dr Patapoutian's achievement sends a message of hope to the world that “determined and talented individuals can overcome challenges, rebuild their lives and go on to achieve the ultimate in discoveries and global recognition.
“The message is that people can overcome the many obstacles that Ardem endured, including the closure of his beloved school, the immigration of much of the Armenian community from Lebanon during the war, and especially, being kidnapped after a happy and fulfilling first year at AUB,” Dr Khuri said.
Dr Patapoutian was a chemistry major at AUB between 1985 and 1986 and was placed on the dean’s honour list, the university said.
Last year, Dr Patapoutian shared with Dr Julius the Kavli Prize in Neuroscience. The two Americans also won the Rosenstiel Award for Distinguished Work in Basic Medical Research in 2019.
Dr Patapoutian’s latest research identified genes that control sensitivity to touch and have a role in how people sense motion and how the body deals with blood pressure, respiration and bladder control.
He said his research had shone light on fundamental human behaviour, which many people rarely question. “In science, many times, it’s the things that we take for granted that are of high interest,” he said.
“Being in the field of sensing touch and pain, this was kind of the big elephant in the room … it was a difficult question to answer.”
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
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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PREMIER LEAGUE RESULTS
Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books