The protection of children requires everyone's collaboration, from individuals to organisations. Simon De Trey-White / The National
The protection of children requires everyone's collaboration, from individuals to organisations. Simon De Trey-White / The National
The protection of children requires everyone's collaboration, from individuals to organisations. Simon De Trey-White / The National
The protection of children requires everyone's collaboration, from individuals to organisations. Simon De Trey-White / The National

All of us must be aware of the child’s law


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After years of drafts, discussion and revision, the new Child Protection Law comes into force next month, placing the responsibility for protecting children on each and every one of us. Teachers, doctors, social workers and even neighbours are required to help those in authority if they sense that abuse or negligence has taken or is taking place. Abusive parents and negligent caregivers will have to answer for their actions.

The law clearly establishes what is acceptable behaviour – and, indeed, what is not – when dealing with children. It will require parents to recognise and understand the difference between what they consider discipline and what actually constitutes abuse. As we have discussed before, discipline was previously considered a private matter. As a result, some abusive practices were carried out under the cover of so-called discipline.

Fundamentally, the law establishes neglect as a serious crime. The penalties extend up to a custodial sentence of 10 years. It also constructs a clear path towards such a long jail sentence, with parents and caregivers issued with three written warnings before harsher penalties can and will come into play.

But the law includes some clauses that need further clarification. For example, it encourages members of the public to report suspected abuse by taking a picture and sending it to the authorities. As The National reported, it has been deemed appropriate to take photos of cars in which children are seated in the front and report this to the police. At the same time, there are federal and local regulations that protect the right to privacy and which, in theory, could render the dissemination of such images an offence.

The next step is to train those who work with children to detect signs of abuse and know how to deal with the situation in a way that can help the child rather than cause any further distress.

Reporting should also be made easier by having a unified chi protection helpline number for the entire country. As The National reported yesterday, this could be used to build a national database of more accurate and informed statistics that would inform future policies and help law enforcement agencies.

There must also be comprehensive efforts to educate the public about the law. Any new legislation requires awareness campaigns – it is in all our interests to get everyone on board with what is one of the most significant laws of our times.

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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

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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