Insight and opinion from The National’s editorial leadership
November 12, 2021
Every day in classrooms across the world, young minds are formed. Every day, a good teacher somewhere frees imaginations and moulds lives. Few responsibilities are so great. And too often – in a world riven by unequal access to education, let alone inequality in the quality of learning – the achievements of teachers go unacknowledged.
This week, however, many around the world learnt of Keishia Thorpe, an English teacher in Maryland, US, who helped make university education accessible to low-income, immigrant and refugee pupils. For this honourable work, she has won the 2021 Global Teacher Prize for $1 million.
Education a basic, universal human right, as enshrined in the 1989 UN Convention on the Rights of the Child, as well as the 1951 Refugee Convention. And yet the children taught by Ms Thorpe are among the lucky ones; too few pupils worldwide – particularly those who are refugees – are enrolled in school.
There are 20.7 million refugees just under the care of the UN refugee agency, UNHCR. Of these, 7.9 million are of school age. But their access to education is limited. Nearly half are unable to attend school.
US teacher Keisha Thorpe won the Global Teacher Prize for 2021. AFP
Nearly half of refugee children are unable to attend school
Then there is the blow dealt by the pandemic. Across 40 countries, the gross secondary level enrolment rate for refugees during the 2019-2020 school year stood at only 34 per cent. Covid-19 has been disruptive for all children, but UNHCR emphasises that it could end chances for young refugees of getting an education at all.
Considering these numbers, it is especially important to highlight the commitment of people such as Ms Thorpe. She is an example of how right things can be, and how fortuitous it is to learn from a good teacher, especially at the right time, when one is still young, receptive to guidance and able to get the most out of schooling.
Education and opportunity have no substitutes. When pupils are given a chance and taught well, the effect on the wider community can be empowering. The refugee contingent at the Olympics showed us that despite adversity and desperate loss, human will can achieve greatness.
Under Ms Thorpe's teaching, her classes showed a 40 per cent increase in reading abilities. She has guided her charges into a dozen universities, bagging precious scholarships. The effect of such dedication goes beyond helping one pupil or one family; it can lift an entire community and make of young people citizens who wish to give back, to reinforce a cycle of opportunity for others like them.
The importance of education is undeniable for all. But for immigrants and refugee pupils, for whom at some point it may have seemed unlikely, learning can be an affirmation. A good teacher shows how much potential there is in people if they're nurtured well. With formidable guides, the world is better equipped, not just to dignify the lives of refugees, but to also give countless pupils all over the world a better chance at life.
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
