Stella Kyriakides, the European Commissioner in charge of Health, during an online news conference at the EU headquarters in Brussels on Friday. The EU and AstraZeneca agreed on Friday to make public a heavily redacted version of their Covid-19 vaccine agreement, which lies at the heart of a dispute over how many shots the pharmaceutical company should be supplying the EU's 27 nations. AP Photo
Stella Kyriakides, the European Commissioner in charge of Health, during an online news conference at the EU headquarters in Brussels on Friday. The EU and AstraZeneca agreed on Friday to make public a heavily redacted version of their Covid-19 vaccine agreement, which lies at the heart of a dispute over how many shots the pharmaceutical company should be supplying the EU's 27 nations. AP Photo
Stella Kyriakides, the European Commissioner in charge of Health, during an online news conference at the EU headquarters in Brussels on Friday. The EU and AstraZeneca agreed on Friday to make public a heavily redacted version of their Covid-19 vaccine agreement, which lies at the heart of a dispute over how many shots the pharmaceutical company should be supplying the EU's 27 nations. AP Photo
Stella Kyriakides, the European Commissioner in charge of Health, during an online news conference at the EU headquarters in Brussels on Friday. The EU and AstraZeneca agreed on Friday to make public

Echoes from the Napoleonic Wars can be heard in EU's vaccine export row


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For months, the principle of universal access to coronavirus vaccines has been a globally shared goal. Yet on Friday, the European Union adopted powers to ban the export of vaccines from member states.

The decision immediately triggered fears that the global supply chains for vaccine production could suffer a "black swan" disruption from what was portrayed as a limited regulatory move. Not just finished product but inputs and sensitive equipment were also blockaded.

Since the launch of vaccines to fight Covid-19, the pressures for access have been too great for the European leadership to handle. Temptation to adopt the me-first approach and junk universality became all too real.

At a viral vaccine summit last year, all the European leaders pledged themselves to the highest standards. Commitments were made to global bodies with initiatives such as Gavi and Covax. UN Secretary General Antonio Guterres's catch-cry – "with this pandemic, none of us are safe until all of us are safe” – was applauded.

Mr Guterres' native continent has descended into a frenzy of feigns and panics reminiscent of behaviour under a very different world order. In fact, Europe is now jockeying in a kind of reversion to an ugly mean. The saga resembles feverish phases and swirling loyalties that powered the Napoleonic Wars, a series of major conflicts pitting the French Empire against European powers formed into various coalitions.

Last year, the vaccines were in research when the EU bound all its members into a pact to procure them for the whole bloc. As months elapsed, officials in Brussels were in charge of negotiating purchases for Germany as well as Portugal and Luxembourg. It now seems strange to recall that the UK government came under fire for opting out of the scheme and deciding to go it alone.

Two main problems emerged with the European approach. It decided to use a supermarket chain-purchasing strategy. It held out for lower costs and assumed that its bargaining power would get it preferential delivery terms. It allocated just €2.7 million ($3.2m) for the first-order schedule. It also decided to reserve relatively few doses from German manufacturers BioNTech and spilt capacity for a French-made vaccine.

The rollout of the first vaccines almost immediately exposed the fragility of the rule.

An unseemly contractual dispute with AstraZeneca quickly turned into a political row. The EU's treatment of the Swedish-British pharmaceutical giant allowed the UK to leap far ahead of Europe in mass vaccination. Almost eight million, more than 14 per cent of the population, have received at least the first dose. While Europe has now approved the AstraZeneca/Oxford treatment, it is infuriated by delays in the delivery schedule. AstraZeneca, a thoroughly European corporation, has been accused of working for the other side.

The 1812 Battle of Borodino. The battle was a part of the Napoleonic Wars, a series of major conflicts pitting the French Empire against European powers formed into various coalitions. Getty Images
The 1812 Battle of Borodino. The battle was a part of the Napoleonic Wars, a series of major conflicts pitting the French Empire against European powers formed into various coalitions. Getty Images

In an editorial, Der Spiegel magazine declared that vaccines are "the most important" global resource. The more scarce they are, the harder the struggle is because the value lies far ahead of data, gold or weapons, it said. That has led to the torrid developments of last week during which the EU forfeited plenty of international political capital by taking powers to ban the export of the vaccine.

It even briefly invoked a last-resort clause in the just-minted Brexit deal to suspend the Northern Ireland protocol blowing up a row with London over just who controls trade between Britain and Ireland. It subsequently reversed its decision.

Just beyond these disputes, the pharmaceutical companies are acting like large standing militias in the Napoleonic era. The French firm, Sanofi, which has not yet brought its vaccine to development phase, has agreed to manufacture the one by Pfizer/BioNTech to ensure more doses come online. The Switzerland-based drug maker, Novartis, has also signed up to make the Pfizer/BioNTech vaccine. The country has been exempted from the EU ban on exports. Meanwhile, another French vaccine firm – Valneva – has thrown its lot in with perfidious Albion and opened a manufacturing plant in Scotland.

In the heat of the battle, all sides share the same goal and want it for themselves.

The Iron Rolling Mill painting is found in the collection of the Staatliche Museen, Berlin – one of the many images depicting the Industrial Revolution. Getty Images
The Iron Rolling Mill painting is found in the collection of the Staatliche Museen, Berlin – one of the many images depicting the Industrial Revolution. Getty Images
In the heat of the battle, all sides share the same goal and want it for themselves

As the historian Christopher Herold noted, the war against Napoleon was won by Russia, Austria and Prussia. However, to the final victor went the spoils: “England won the last battle and she won the peace.” The Napoleonic conflict was a nearly two-decade power struggle that ebbed and flowed across Europe. It is no exaggeration to say that its battlelines set the frontiers for the Industrial Revolution and thus shaped the modern world.

To view that chapter in Europe's history in terms of the rise and defeat of Napoleon is not really instructive to what the consequences were. There were at least seven major coalitions formed to fight the battles. And Europeans are understandably sensitive about the continent’s reputation for staging internecine wars. The names of the conflicts tell their own stories: Hundred Years' War, Thirty Years' War, Napoleon Wars, First World War and Second World War.

The desire to create a peace project unrivalled in human history after the Second World War was genuine and an unalloyed achievement for all the generations since. But for all the ideals that underpin the European Union, the traits of history are closer to the surface than we think.

Damien McElroy is the London bureau chief at The National

While you're here ...

Damien McElroy: What happens to Brexit?

Con Coughlin: Could the virus break the EU?

Andrea Matteo Fontana: Europe to emerge stronger

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

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

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

The full list of 2020 Brit Award nominees (winners in bold):

British group

Coldplay

Foals

Bring me the Horizon

D-Block Europe

Bastille

British Female

Mabel

Freya Ridings

FKA Twigs

Charli xcx

Mahalia​

British male

Harry Styles

Lewis Capaldi

Dave

Michael Kiwanuka

Stormzy​

Best new artist

Aitch

Lewis Capaldi

Dave

Mabel

Sam Fender

Best song

Ed Sheeran and Justin Bieber - I Don’t Care

Mabel - Don’t Call Me Up

Calvin Harrison and Rag’n’Bone Man - Giant

Dave - Location

Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart

AJ Tracey - Ladbroke Grove

Lewis Capaldi - Someone you Loved

Tom Walker - Just You and I

Sam Smith and Normani - Dancing with a Stranger

Stormzy - Vossi Bop

International female

Ariana Grande

Billie Eilish

Camila Cabello

Lana Del Rey

Lizzo

International male

Bruce Springsteen

Burna Boy

Tyler, The Creator

Dermot Kennedy

Post Malone

Best album

Stormzy - Heavy is the Head

Michael Kiwanuka - Kiwanuka

Lewis Capaldi - Divinely Uninspired to a Hellish Extent

Dave - Psychodrama

Harry Styles - Fine Line

Rising star

Celeste

Joy Crookes

beabadoobee

Skoda Superb Specs

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Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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6.30pm: Handicap (PA) | Dh80,000 | 2,200m

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7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

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