Some say our eyes are a window to the soul and one tech company is taking that notion further with next-generation contact lenses capable of brain interactions to give real-time health insights.
Dubai-based Xpanceo was displaying the latest smart lenses on the opening day of Gitex, the region’s longest-running technology show that started at Dubai World Trade Centre on Monday.
A range of smart lenses in development can detect early signs of glaucoma – a potentially serious eye condition that can lead to blindness – as well as resolving colour blindness and myopia, while offering better vision at night. The lenses can also monitor health indicators, such as blood pressure and the presence of potential viruses.
The invisible, weightless devices are rechargeable, with a year’s supply of lenses expected to cost similar to that of an Apple iPhone. Lenses also have the power to display media alerts, stream films and improve night vision.
They give real-time information, and switch seamlessly from a conventional lens to improve vision, to one that can also act as a multifunctional media display.
Dr Valentyn Volkov, an expert in nanophotonics, and his team have developed a tiny device that fits snugly on to the eye, that promises to expand human sensory capabilities, allowing users to eventually ditch smartphones, he says.
“A contact lens is a medical device by definition, so in order for it to be used it must go through human trials,” said Dr Volkov. “A vision correction device is a very boring application but by using advanced materials we can make a lens that is much smarter.”
Biosensors
The device uses embedded optical biosensors to measure interocular eye pressure, glucose, cortisol, heart rate and other crucial health indicators.
“Almost everyone will start to experience some problems with eye pressure and eventually start to lose the ability to see,” said Dr Volkov. “It’s very important to understand how your interocular pressure changes during the day, usually you have to go to hospital to have this checked with ultrasounds and other invasive tests.
“These lenses can do this in a very friendly, non-invasive way. This sensor we have developed is unique, as it’s passive and doesn't require external electrical power. The perfect smart contact lens is not yet here but we are simultaneously developing several prototypes that is bringing it much closer. Some are purely devoted to an augmented reality experience, others to monitor eye health.”
Lenses fitted with an augmented reality device will require power, with lenses recharged and removed each night, as with a conventional contact lens.
Developers are currently looking at solutions to extend the lifespan of lenses, which degrade quickly and need replacing, particularly in the heat.
Dr Volkov, who is from Ukraine, said a prototype device will be ready by 2026 and the company hopes official approval will follow.
“It's like having your private biochemical lab in your eye, which is always with you,” said Dr Volkov, who is conducting further product research in Dubai Internet City. “We will train sensors to identify particular biological materials related to health. Eyes are a pathway to the brain, with 80 per cent of all information we receive through the visual channel.”
Surgical assistant
It is not just scientists at Xpanceo looking to tap into the power of sight. Korean engineers at tech firm Letinar have developed glasses that can deliver real-time patient information to help with complicated surgery.
The smart glasses offer images of a patient’s ultrasound, or MRI, as well as live biometric data such as blood pressure and heart rate, to give surgeons more information in front of their eyes during procedures.
"We have developed glasses that allow surgeons to use simplified data such as heart rate and blood pressure during surgery and some glasses that enable the use of ultrasound imaging,” said Jaehyeok Kim, chief executive of Letinar. "It can also be used in a training situation and operational situation."
The glasses are different to devices such as the Apple Vision Pro – wearable goggles with media display – as doctors can also see what's going on in front of their eyes, and these are already being used in Korea. They are expected to cost between $500 and $700, while goggles with a larger screen will cost about $1000.
Another Korean firm with wares on show at Gitex was Mandro, a robotics company that has expanded its research and development from prosthetics to robotics to support social care.
The company’s exoskeleton glove can be worn to restore grip strength for those who may have lost the use of their hands through chronic arthritis. The technology is also in use to help amputees who have lost their hands or fingers, to gain more independence.
A prosthetic device delivers 2kg of grasping force per finger, while an EMG armband loaded with motion sensors transfers commands to the robotic finger or hand.
Social care
The robot hands last around four years, and cost around $4,000, around a tenth of similar robotic prosthesis. Moonsuk Kim, chief investment officer at Mandro, said the robotic arms and hands could be used in social care settings to support the elderly.
“The social care application has actually been in progress,” said Mr Kim. “We're supplying our arm and hand to a surveillance robot back in Korea.
“It's a box that just moves around the community, collecting rubbish, washing areas and removing unwanted items for disposal. This is something that can be utilised by people living on their own, or where there is a shortage of social care workers.”
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
ENGLAND SQUAD
Joe Root (captain), Dom Sibley, Rory Burns, Dan Lawrence, Ben Stokes, Ollie Pope, Ben Foakes (wicketkeeper), Moeen Ali, Olly Stone, Chris Woakes, Jack Leach, Stuart Broad
Fixtures and results:
Wed, Aug 29:
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- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
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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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Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
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THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
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The Bio
Favourite vegetable: “I really like the taste of the beetroot, the potatoes and the eggplant we are producing.”
Holiday destination: “I like Paris very much, it’s a city very close to my heart.”
Book: “Das Kapital, by Karl Marx. I am not a communist, but there are a lot of lessons for the capitalist system, if you let it get out of control, and humanity.”
Musician: “I like very much Fairuz, the Lebanese singer, and the other is Umm Kulthum. Fairuz is for listening to in the morning, Umm Kulthum for the night.”
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The Bio
Favourite place in UAE: Al Rams pearling village
What one book should everyone read: Any book written before electricity was invented. When a writer willingly worked under candlelight, you know he/she had a real passion for their craft
Your favourite type of pearl: All of them. No pearl looks the same and each carries its own unique characteristics, like humans
Best time to swim in the sea: When there is enough light to see beneath the surface
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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Rating: 1/5
The specs
Engine: 2.0-litre 4-cylinder turbo
Power: 240hp at 5,500rpm
Torque: 390Nm at 3,000rpm
Transmission: eight-speed auto
Price: from Dh122,745
On sale: now
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Sudden change in behaviour or displays higher levels of stress or anxiety
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Changes in eating habits
Struggles to concentrate
Refuses to go to school
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The biog
Age: 23
Occupation: Founder of the Studio, formerly an analyst at Cleveland Clinic Abu Dhabi
Education: Bachelor of science in industrial engineering
Favourite hobby: playing the piano
Favourite quote: "There is a key to every door and a dawn to every dark night"
Family: Married and with a daughter
RESULTS
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Opening Rugby Championship fixtures:Games can be watched on OSN Sports
Saturday: Australia v New Zealand, Sydney, 1pm (UAE)
Sunday: South Africa v Argentina, Port Elizabeth, 11pm (UAE)