Several critical factors that have contributed to Abu Dhabi’s effective response. Photo: Khushnum Bhandari/ The National
Several critical factors that have contributed to Abu Dhabi’s effective response. Photo: Khushnum Bhandari/ The National
Several critical factors that have contributed to Abu Dhabi’s effective response. Photo: Khushnum Bhandari/ The National
Several critical factors that have contributed to Abu Dhabi’s effective response. Photo: Khushnum Bhandari/ The National


What is the secret to Abu Dhabi's success against Covid-19?


Jamal Mohammed Alkaabi
Jamal Mohammed Alkaabi
  • English
  • Arabic

September 17, 2021

Recently, it was announced that Abu Dhabi had once again topped the list of the world’s leading cities for its response to the Covid-19 pandemic. London-based analytics consortium Deep Knowledge Group (DKG), which compiled the list, placed Abu Dhabi above Seoul, Singapore and Tel Aviv – cities that have been hailed globally as COVID-19 success stories.

The recognition comes at a time when the UAE is recording its lowest number of daily cases since last year. The country has also achieved the highest vaccination rate in the world, with 195.2 administered doses per 100 people as of September 14.

So what is the secret to our success? To put it more specifically: how could Abu Dhabi manage to rein in the worst of the pandemic without an ongoing lockdown, while also minimising disruption to its economy?

In my view, there has been not one, but several critical factors that have contributed to Abu Dhabi’s effective response. At the beginning of the global pandemic and under careful direction from the emirate’s leadership, we were quick to act, bolstering our healthcare system by adding capacity. Abu Dhabi is fortunate to have a modern and sophisticated medical infrastructure. Within weeks of the pandemic, we moved quickly to build field hospitals and open mass-testing centres and screening facilities.

Early on, we understood that identifying individuals infected with Covid-19 would ultimately determine our ability to control the pandemic. As such, we set about conducting a mass-testing initiative as part of a broader strategy of testing, tracing and isolating positive cases. At present, Abu Dhabi is the number-one jurisdiction in the world in terms of number of tests per person.

Importantly, we understood that the availability, and crucially the affordability, of Covid-19 testing would be decisive in ensuring our population would get tested regularly. We have also worked hard to make testing fast, convenient, and readily available – in malls, tents, clinics, and hospitals with access on foot and with drive-through facilities.

Here in Abu Dhabi, we believe that the true value of any society is measured in how it treats its most vulnerable members. This was also obvious during our pandemic response, as we moved swiftly to ensure that our elderly populations and those with pre-existing medical conditions were safeguarded through targeted education and regular testing. Our health system also responded to ensure there was limited disruption to other healthcare provisions.

I am proud to say that in the past 12 months, we have added further capacity to the health system; we now have a total of six field hospitals and a 200 per cent increase in hospital bed capacity, with daily testing capacity of more than 300,000 people.

We believe that the true value of any society is measured in how it treats its most vulnerable members

This leads to another important factor: our approach to vaccinations. The efficiency and the scale of the roll-out, the access to vaccines and the uptake by members of the public have all been impressive. We believed we wouldn’t be safe until all of us were safe, meaning that it was crucial to get our community vaccinated in as little time as possible. Abu Dhabi and the UAE have had arguably the most successful vaccination drives in the world, and this has won us praise, deservedly, from all corners of the earth.

In one of the world’s most technologically advanced cities, it was almost inevitable that our innovative technologies would play a role in helping us fight Covid-19. For that reason, one of the first priorities and early successes was rolling out Alhosn app to enable the entire population to have quick access to test results and reports in addition to vaccination certifications.

The important thing about digital platforms is that they support early detection and treatment. To date, we have had one of the largest home isolation programmes using digital health monitoring as well as the largest home quarantine programme using digital monitoring.

By harnessing existing technology infrastructure, we have been able to ensure the highest level of services, connectivity, accessibility and integration between the public and private sectors as well as the community of Abu Dhabi.

In parallel, research has been another cornerstone of Abu Dhabi’s response to the pandemic. Again, it is universally accepted that greater knowledge empowers us to understand the course of action required to defeat any threat. And one of the best ways to protect everyone was to understand the true nature of what we were dealing with. Early on, we started clinical trials and, to date, we have conducted one the largest Phase 3 trials of its kind globally, with over 31,000 volunteers from 120 nationalities.

The agility, flexibility and interoperability of stakeholders across the healthcare system, as well as their adjacent ecosystem partners, has also supported our successful response. Much of the muscle in the day-to-day efforts is down to effective collaborations between the Department of Health – Abu Dhabi, the Abu Dhabi Public Health Centre, the Ministry of Health and Prevention, G42 and Abu Dhabi Health Services Company (Seha), amongst many others.

I have also witnessed the pandemic cultivate a level of solidarity across the emirate, as we united in our efforts to combat this common threat. To its credit, our population has demonstrated exceptional civic responsibility at every step of the way. Our frontline workers have exhibited courage and determination, and theirs is a story of resilience in the face of adversity.

In Abu Dhabi we have worked hard to get to where we are today, and we are proud of the accomplishments and recognition that has come from that – but we also understand that now is not the time to be complacent. Until the day comes when Covid-19 is confined to the history books, we will continue to work hard and we won’t lose our focus.

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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

'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

The biog

Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling

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Updated: September 17, 2021, 3:48 PM