• A Syrian refugee receives a Covid-19 vaccine at a medical centre in the Zaatari refugee camp in Jordan in February. AFP
    A Syrian refugee receives a Covid-19 vaccine at a medical centre in the Zaatari refugee camp in Jordan in February. AFP
  • Syrian refugees wait to receive their vaccine at Zaatari. AFP
    Syrian refugees wait to receive their vaccine at Zaatari. AFP
  • The UK is leading calls for a vaccination ceasefire to allow Covid-19 vaccines to reach people living in conflict zones. AFP
    The UK is leading calls for a vaccination ceasefire to allow Covid-19 vaccines to reach people living in conflict zones. AFP
  • About $2.4bn has been raised for the UN-backed Covax campaign to help developing countries that are unable to afford their own vaccine stockpiles. AFP
    About $2.4bn has been raised for the UN-backed Covax campaign to help developing countries that are unable to afford their own vaccine stockpiles. AFP
  • A medical worker prepares the coronavirus vaccine made by Sinopharm to administer to Syrian refugees in Jordan. AP Photo
    A medical worker prepares the coronavirus vaccine made by Sinopharm to administer to Syrian refugees in Jordan. AP Photo
  • Britain's Foreign Secretary Dominic Raab highlighted the 160 million people who could miss out on Covid-19 vaccination because of conflict in their countries. AP Photo
    Britain's Foreign Secretary Dominic Raab highlighted the 160 million people who could miss out on Covid-19 vaccination because of conflict in their countries. AP Photo
  • Syrian refugees ride their bicycles in the Zaatari camp, where a Covid-19 vaccination programme has begun. EPA
    Syrian refugees ride their bicycles in the Zaatari camp, where a Covid-19 vaccination programme has begun. EPA
  • 'Global vaccination coverage is essential to beating coronavirus,' UK Foreign Secretary Dominic Raab said. EPA
    'Global vaccination coverage is essential to beating coronavirus,' UK Foreign Secretary Dominic Raab said. EPA

WHO: 1% vaccinated for coronavirus in Middle East


Soraya Ebrahimi
  • English
  • Arabic

The World Health Organisation said on Monday that only about 1 per cent of the Middle East region's population had received a first coronavirus vaccine shot.

The UN body released its data for what it calls the Eastern Mediterranean Region of nearly 600 million people, stretching from Morocco to Pakistan but excluding Israel.

It includes the UAE, which is the country with the second most vaccinations per capita in the world and has assisted other countries in the region.

"So far, more than 6.3 million doses of Covid-19 vaccines have been given to people in 12 countries," said Ahmed Al Mandhari, the WHO's regional chief based in Cairo.

The WHO's Eastern Mediterranean Region comprises 21 countries and is home to about 583 million people.

But while it includes the Palestinian Territories, it does not include Israel, the country in the region with the biggest mass vaccination campaign.

Israel reports that 3.8 million people have received a first dose, while 2.4 million have received a second.

Mr Al Mandhari vaccines distributed through the Covax equal access programme are due to reach Tunisia and the Palestinians in coming weeks.

Tunisia is expected to receive about 37,000 doses, while 94,000 doses will go to the West Bank and Gaza Strip, he said, without specifying the makers.

The other countries in WHO's region are due to receive "an estimated 46 million to 56 million doses of the AstraZeneca-Oxford vaccine during the first half of this year", he said.

Since the start of the pandemic, there have been more than six million confirmed cases of the virus across the WHO region, including 140,000 deaths, Mr Al Mandhari said.

Thirteen countries are affected by variants of the coronavirus, he said.

Mr Al Mandhari also warned of the "unequal distribution of the vaccine" globally, and said it was "difficult to predict" how many vaccines were available.

"A number of countries in the region have entered into bilateral agreements with manufacturers," he said.

But he predicted that "the pace of these agreements will accelerate".

  • Lebanon's caretaker Health Minister Hamad Hassan administers a dose of the Covid-19 vaccine to a member of the healthcare staff at the Rafik Hariri Hospital in the capital Beirut as the country started its inoculation campaign on Sunday. AFP
    Lebanon's caretaker Health Minister Hamad Hassan administers a dose of the Covid-19 vaccine to a member of the healthcare staff at the Rafik Hariri Hospital in the capital Beirut as the country started its inoculation campaign on Sunday. AFP
  • Lebanon's caretaker Prime Minister Hassan Diab talks to reporters at the Rafik Hariri Hospital in the capital Beirut after the country started its Covid-19 inoculation campaign with the Pfizer-BioNTech vaccine on Sunday. AFP
    Lebanon's caretaker Prime Minister Hassan Diab talks to reporters at the Rafik Hariri Hospital in the capital Beirut after the country started its Covid-19 inoculation campaign with the Pfizer-BioNTech vaccine on Sunday. AFP
  • A health worker gets the Pfizer-BioNTech vaccine against the coronavirus disease at Rafik Hariri University Hospital in Beirut, Lebanon, on Sunday. EPA
    A health worker gets the Pfizer-BioNTech vaccine against the coronavirus disease at Rafik Hariri University Hospital in Beirut, Lebanon, on Sunday. EPA
  • Lebanese artist Salah Tizani, 93, also known as Abou Salim, gets the Pfizer-BioNTech vaccine against coronavirus at Rafik Hariri University Hospital in Beirut on Sunday. EPA
    Lebanese artist Salah Tizani, 93, also known as Abou Salim, gets the Pfizer-BioNTech vaccine against coronavirus at Rafik Hariri University Hospital in Beirut on Sunday. EPA
  • A member of the healthcare staff prepares a dose of the Covid-19 Pfizer/BioNTech vaccine at Rafik Hariri Hospital in the capital Beirut, as Lebanon's inoculation campaign got under way on Sunday. AFP
    A member of the healthcare staff prepares a dose of the Covid-19 Pfizer/BioNTech vaccine at Rafik Hariri Hospital in the capital Beirut, as Lebanon's inoculation campaign got under way on Sunday. AFP
  • A janitor disinfects a vaccine centre at St George hospital as Lebanon's Covid-19 inoculation campaign got under way on Sunday. Elizabeth Fitt for The National
    A janitor disinfects a vaccine centre at St George hospital as Lebanon's Covid-19 inoculation campaign got under way on Sunday. Elizabeth Fitt for The National
  • A new vaccine centre is set up at St George hospital in Beirut as Lebanon's Covid-19 inoculation campaign got under way on Sunday. Elizabeth Fitt for The National
    A new vaccine centre is set up at St George hospital in Beirut as Lebanon's Covid-19 inoculation campaign got under way on Sunday. Elizabeth Fitt for The National
  • Hamad Hasan, Lebanon's Minister for Health visits a new vaccine centre at St George hospital in Beirut. Elizabeth Fitt for The National
    Hamad Hasan, Lebanon's Minister for Health visits a new vaccine centre at St George hospital in Beirut. Elizabeth Fitt for The National
  • A janitor disinfects surfaces and floors as a new vaccine centre is set up at St George hospital in preparation for start of the inoculation campaign on Sunday. Elizabeth Fitt for The National
    A janitor disinfects surfaces and floors as a new vaccine centre is set up at St George hospital in preparation for start of the inoculation campaign on Sunday. Elizabeth Fitt for The National
  • Lebanese Health Minister Hamad Hassan, visits a Covid-19 vaccination centre at St George hospital, a day before the start of the inoculation campaign on Sunday. Elizabeth Fitt for The National
    Lebanese Health Minister Hamad Hassan, visits a Covid-19 vaccination centre at St George hospital, a day before the start of the inoculation campaign on Sunday. Elizabeth Fitt for The National
  • Lebanon's first shipment of the Pfizer-BioNTech Covid-19 vaccines arrives at Rafik Hariri International Airport in Beirut on February 13, 2021. EPA
    Lebanon's first shipment of the Pfizer-BioNTech Covid-19 vaccines arrives at Rafik Hariri International Airport in Beirut on February 13, 2021. EPA
  • Lebanon's first shipment of the Pfizer-BioNTech Covid-19 vaccines is offloaded at Rafik Hariri International Airport. EPA
    Lebanon's first shipment of the Pfizer-BioNTech Covid-19 vaccines is offloaded at Rafik Hariri International Airport. EPA
  • Workers stand next to boxes of the Pfizer-BioNTech vaccine at Rafik Hariri International Airport in Beirut on February 13, 2021. AP Photo
    Workers stand next to boxes of the Pfizer-BioNTech vaccine at Rafik Hariri International Airport in Beirut on February 13, 2021. AP Photo
  • The first batch of the shipment of the Pfizer-BioNTech Covid-9 vaccine is offloaded from a plane at Beirut's international airport. Reuters
    The first batch of the shipment of the Pfizer-BioNTech Covid-9 vaccine is offloaded from a plane at Beirut's international airport. Reuters
  • Health Minister Hamad Hassan speaks to media near the aircraft that brought the first batch of the Pfizer/BioNTech vaccine doses on Saturday. Reuters
    Health Minister Hamad Hassan speaks to media near the aircraft that brought the first batch of the Pfizer/BioNTech vaccine doses on Saturday. Reuters

Lebanon was the latest country to launch its vaccination drive on Sunday.

More than 89 per cent of Lebanon's Covid-19 intensive care beds were filled as of Friday.

The country had a surge in cases after the December holidays.

The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

'Brazen'

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E6.5-litre%20V12%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E725hp%20at%207%2C750rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E716Nm%20at%206%2C250rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EQ4%202023%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh1%2C650%2C000%3C%2Fp%3E%0A
The specs

Engine: 3.0-litre flat-six twin-turbocharged

Transmission: eight-speed PDK automatic

Power: 445bhp

Torque: 530Nm

Price: Dh474,600

On Sale: Now

UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

The Great Derangement: Climate Change and the Unthinkable
Amitav Ghosh, University of Chicago Press

Straightforward ways to reduce sugar in your family's diet
  • Ban fruit juice and sodas
  • Eat a hearty breakfast that contains fats and wholegrains, such as peanut butter on multigrain toast or full-fat plain yoghurt with whole fruit and nuts, to avoid the need for a 10am snack
  • Give young children plain yoghurt with whole fruits mashed into it
  • Reduce the number of cakes, biscuits and sweets. Reserve them for a treat
  • Don’t eat dessert every day 
  • Make your own smoothies. Always use the whole fruit to maintain the benefit of its fibre content and don’t add any sweeteners
  • Always go for natural whole foods over processed, packaged foods. Ask yourself would your grandmother have eaten it?
  • Read food labels if you really do feel the need to buy processed food
  • Eat everything in moderation
THE BIO

Age: 30

Favourite book: The Power of Habit

Favourite quote: "The world is full of good people, if you cannot find one, be one"

Favourite exercise: The snatch

Favourite colour: Blue

BIO

Favourite holiday destination: Turkey - because the government look after animals so well there.

Favourite film: I love scary movies. I have so many favourites but The Ring stands out.

Favourite book: The Lord of the Rings. I didn’t like the movies but I loved the books.

Favourite colour: Black.

Favourite music: Hard rock. I actually also perform as a rock DJ in Dubai.

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

North Pole stats

Distance covered: 160km

Temperature: -40°C

Weight of equipment: 45kg

Altitude (metres above sea level): 0

Terrain: Ice rock

South Pole stats

Distance covered: 130km

Temperature: -50°C

Weight of equipment: 50kg

Altitude (metres above sea level): 3,300

Terrain: Flat ice
 

Huddersfield Town permanent signings:

  • Steve Mounie (striker): signed from Montpellier for £11 million
  • Tom Ince (winger): signed from Derby County for £7.7m
  • Aaron Mooy (midfielder): signed from Manchester City for £7.7m
  • Laurent Depoitre (striker): signed from Porto for £3.4m
  • Scott Malone (defender): signed from Fulham for £3.3m
  • Zanka (defender): signed from Copenhagen for £2.3m
  • Elias Kachunga (winger): signed for Ingolstadt for £1.1m
  • Danny WIlliams (midfielder): signed from Reading on a free transfer
Race card

6.30pm: Maiden (TB) Dh 82,500 (Dirt) 1.600m

7.05pm: Maiden (TB) Dh 82,500 (D) 2,000m

7.50pm: Handicap (TB) Dh 82,500 (D) 1,600m

8.15pm: The Garhoud Sprint Listed (TB) Dh 132,500 (D) 1,200m

8.50pm: The Entisar Listed (TB) Dh 132,500 (D) 2,000m

9.25pm: Conditions (TB) Dh 120,000 (D) 1,400m

HAJJAN
%3Cp%3EDirector%3A%20Abu%20Bakr%20Shawky%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cbr%3EStarring%3A%20Omar%20Alatawi%2C%20Tulin%20Essam%2C%20Ibrahim%20Al-Hasawi%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
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 three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

The specs: 2018 Nissan Altima


Price, base / as tested: Dh78,000 / Dh97,650

Engine: 2.5-litre in-line four-cylinder

Power: 182hp @ 6,000rpm

Torque: 244Nm @ 4,000rpm

Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

The biog

Family: wife, four children, 11 grandchildren, 16 great-grandchildren

Reads: Newspapers, historical, religious books and biographies

Education: High school in Thatta, a city now in Pakistan

Regrets: Not completing college in Karachi when universities were shut down following protests by freedom fighters for the British to quit India 

 

Happiness: Work on creative ideas, you will also need ideals to make people happy

RESULT

Al Hilal 4 Persepolis 0
Khribin (31', 54', 89'), Al Shahrani 40'
Red card: Otayf (Al Hilal, 49')

The specs

Price, base / as tested Dh1,100,000 (est)

Engine 5.2-litre V10

Gearbox seven-speed dual clutch

Power 630bhp @ 8,000rpm

Torque 600Nm @ 6,500rpm

Fuel economy, combined 15.7L / 100km (est) 

What is Folia?

Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.

Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."

Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.

In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love". 

There are also plans to take Folia to several more locations throughout the Middle East and Europe.

While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."

Cricket World Cup League 2

UAE squad

Rahul Chopra (captain), Aayan Afzal Khan, Ali Naseer, Aryansh Sharma, Basil Hameed, Dhruv Parashar, Junaid Siddique, Muhammad Farooq, Muhammad Jawadullah, Muhammad Waseem, Omid Rahman, Rahul Bhatia, Tanish Suri, Vishnu Sukumaran, Vriitya Aravind

Fixtures

Friday, November 1 – Oman v UAE
Sunday, November 3 – UAE v Netherlands
Thursday, November 7 – UAE v Oman
Saturday, November 9 – Netherlands v UAE

Sugary teas and iced coffees

The tax authority is yet to release a list of the taxed products, but it appears likely that sugary iced teas and cold coffees will be hit.

For instance, the non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Cold coffee brands are likely to be hit too. Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

OIL PLEDGE

At the start of Russia's invasion, IEA member countries held 1.5 billion barrels in public reserves and about 575 million barrels under obligations with industry, according to the agency's website. The two collective actions of the IEA this year of 62.7 million barrels, which was agreed on March 1, and this week's 120 million barrels amount to 9 per cent of total emergency reserves, it added.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.5-litre%20twin-turbo%20V6%20%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E456hp%20at%205%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E691Nm%20at%203%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%20%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E14.6L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh349%2C545%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

Disclaimer

Director: Alfonso Cuaron 

Stars: Cate Blanchett, Kevin Kline, Lesley Manville 

Rating: 4/5

The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T

Price, base: Dh840,000; Dh120,000

Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo

Transmission: Eight-speed automatic; seven-speed automatic

Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm

Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm

Fuel economy, combined: 9.9L / 100km; 11.6L / 100km

Our family matters legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Monster

Directed by: Anthony Mandler

Starring: Kelvin Harrison Jr., John David Washington 

3/5

 

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