A health worker marks a child with a pen after administering the polio vaccine in Taez, Yemen, in 2022. AFP
A health worker marks a child with a pen after administering the polio vaccine in Taez, Yemen, in 2022. AFP
A health worker marks a child with a pen after administering the polio vaccine in Taez, Yemen, in 2022. AFP
A health worker marks a child with a pen after administering the polio vaccine in Taez, Yemen, in 2022. AFP

Polio vaccination drive targets 1.3m children in government-controlled Yemen


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The World Health Organisation has launched a three-day polio vaccination campaign in Yemen, targeting 1.3 million children across 12 provinces under government control.

Yemen is at high risk for poliovirus outbreaks due to the civil war, which has weakened the healthcare and water hygiene systems, the WHO has said.

“With poliovirus continuing to circulate and cases confirmed in 2025, these [vaccination] campaigns are essential to interrupt transmission and protect every child from the debilitating effects of polio,” WHO Representative in Yemen Dr Ferima Coulibaly-Zerbo said.

More than 280 cases of poliovirus have been recorded in Yemen since 2021, across 19 of the country's 22 provinces. Nearly all the cases have involved children under five years old.

The campaign is being run by the WHO, led by the Ministry of Health, with support from Unicef – the UN agency for children - and the Global Polio Eradication Initiative.

Nearly 7,000 vaccination teams, including 6,000 going door-to-door and 800 others at health care facilities, are inoculating children.

“The campaign is an important and urgent step to protect children from being paralysed by the poliovirus,” said Unicef's Representative to Yemen, Peter Hawkins.

“With confirmed cases of polio among Yemeni children, an imminent threat persists, especially for every unvaccinated child. But through vaccination we can keep our children safe.”

Yemen was polio-free for decades until 2020, but national polio immunisation coverage dropped from 58 per cent in 2022 to 46 per cent in 2023, Unicef said.

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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

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Updated: July 12, 2025, 1:42 PM