Tunisian-American Moungi Bawendi has been announced as one of the winners of the 2023 Nobel Prize in Chemistry for his work on the discovery and synthesis of quantum dots – tiny particles of matter that emit exceptionally pure light.
The field of quantum dots is related to nanotechnology, and the dots – or man-made crystals – can be as wide as two nanometres, or two billionths of a metre. The dots are sometimes referred to as artificial atoms.
Human blood cells, by comparison, are about 7,000 nanometres wide.
The dots are often used in experimental technology, such as quantum computers, which are used for solving highly complex problems – for example, simulating climate change in a given part of the world or creating advanced materials.
Current applications of the dots involve cutting-edge computer and TV screen displays as well as new ways of mapping cancerous tumours.
The Royal Swedish Academy of Sciences honoured Prof Bawendi’s work which “revolutionised the chemical production of quantum dots, resulting in almost perfect particles”, stating that such high-quality research was necessary for them to be utilised in applications across different fields and disciplines.
Prof Bawendi, who is currently a professor at the Lester Wolfe Department of Chemistry at the Massachusetts Institute of Technology, was born in 1961 in Paris.
“My father is Tunisian and my mother is French. I spent my childhood between Paris, Tunis and Nice before eventually moving to the United States when I was 10,” Prof Bawendi said at a press conference held by MIT on Wednesday.
Prof Bawendi’s family first settled in West Lafayette, Indiana, when his father Mohamed Salah, a mathematician, became a professor at Purdue University. Before that, he was a professor at the University of Tunis.
After earning his diploma from West Lafayette Junior-Senior High School, Prof Bawendi went on to pursue his studies at Harvard University, where he finished a master’s degree in chemistry before moving to the University of Chicago, where he finished his doctorate.
In 1982, as a first-year student at Harvard, Prof Bawendi failed his first chemistry exam, receiving the lowest grade in his class - an experience that only pushed him to work harder and persevere.
“You have a setback, but you can persevere and overcome this and learn from your experience, which obviously I did,” Prof Bawendi said.
“I liked what I was doing, and so I learnt how to become successful as a student.”
Prof Bawendi, who has been working for decades on the development of quantum dots for use in different fields, said he would never have imagined that the subject of his research would reach such heights.
“I think 30 years ago, none of us who started the field could have predicted 30 years later we would be where we are today,” Prof Bawendi said.
“It is just amazing to me, if you have really great people working on a brand new field with brand new materials, innovation comes out in directions that you cannot predict.”
His Nobel Prize win has become a source of pride for many in Tunisia.
“It is an absolute honour not only for his [Prof Bawendi's] family but for every aspiring young Tunisian who wants to go beyond what our country has to offer,” one person told Mosaique radio.
Over the past few decades, thousands of Tunisian graduates with dreams of conducting further research have had to leave the country due to a lack of resources.
Higher education is mostly free in Tunisia, but as the Ministry of Higher Education and Technology is dependent on state funds, the worsening economic situation has put expanded research out of reach for many.
“Unfortunately this win is also a reminder of the wasted Tunisian talents who need to look for support and opportunities abroad to find growth in their careers,” the caller added.
Russia's Muslim Heartlands
Dominic Rubin, Oxford
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 five pillars of Islam
In-demand jobs and monthly salaries
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The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
