Health workers take part in a Unicef campaign to contain the spread of cholera in Lebanon. Photo: Unicef
Health workers take part in a Unicef campaign to contain the spread of cholera in Lebanon. Photo: Unicef
Health workers take part in a Unicef campaign to contain the spread of cholera in Lebanon. Photo: Unicef
Health workers take part in a Unicef campaign to contain the spread of cholera in Lebanon. Photo: Unicef

Cholera outbreak detected at nursing home in Lebanon


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Fourteen elderly residents of a nursing home in Lebanon's northern city of Tripoli were taken to hospital on Sunday after contracting cholera.

The health ministry said a medical team sent to conduct rapid testing at the Abu Samra nursing home had confirmed the infections.

People thought to have the illness were quarantined, while those taken to hospital were stable, the ministry said.

Lebanon is battling its first outbreak of cholera in three decades, with the first cases detected last month in the northernmost region of Akkar, bordering Syria. At least 20 deaths have been reported so far. The highly infectious bacterial disease is spread through contaminated food and water.

The ministry said more than 250 people at the home did not show symptoms. All the residents were given cholera vaccines and samples of food and water from the home were analysed.

The Lebanese government, aided by humanitarian organisations, has moved quickly to contain the spread of the disease, despite the country's severe economic crisis – which has led to severe shortages in medicines, clean water and electricity.

"The epidemic is not over, despite the efforts made in the past two months that have limited the contamination," the ministry said. Although the spread of the disease has mostly been contained, cholera cases may still "appear in epidemic hotspots", it said

Although cases have been confirmed throughout Lebanon, they are most prevalent in areas bordering Syria — particularly Akkar, a rural and impoverished region.

Syria is also grappling with an outbreak of cholera that has already killed at least 92 people.

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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

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Updated: November 28, 2022, 11:28 AM