Sheikh Abdullah bin Mohammed, Chairman of Abu Dhabi's Department of Health, participates in clinical trials for the Covid-19 vaccine. Abu Dhabi Government Media Office
Sheikh Abdullah bin Mohammed, Chairman of Abu Dhabi's Department of Health, participates in clinical trials for the Covid-19 vaccine. Abu Dhabi Government Media Office
Sheikh Abdullah bin Mohammed, Chairman of Abu Dhabi's Department of Health, participates in clinical trials for the Covid-19 vaccine. Abu Dhabi Government Media Office
Sheikh Abdullah bin Mohammed, Chairman of Abu Dhabi's Department of Health, participates in clinical trials for the Covid-19 vaccine. Abu Dhabi Government Media Office

To get the 'jab' done, governments must show patience and empathy


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We are on the cusp of an era of mass Covid-19 inoculation. The deployment of vaccines by drug makers Pfizer/BioNTech, AstraZeneca, Moderna, Sinopharm and Gamaleya Centre promises to put the pandemic behind us. Justifiably, there is plenty of optimism about a return to a more normal arc of life.

A select number of people in the UAE have taken the Chinese-made Sinopharm vaccine, which has been approved for limited – or emergency – use, following the phase 3 trials of the drug that were carried out in the country. These are early days in the UAE's national Covid-19 vaccine programme. This effort will be ramped up over the coming weeks and months as the country aims to protect as many of us as possible while helping people move past the crisis. The expectation is that many more nations will begin their immunisation programmes soon.

Those who are on the Sinopharm vaccine programme have to take two doses within a month. And a month thereafter, their bodies will hopefully have developed enough antibodies to give them some level of protection from the coronavirus.

But the idea of immunity at a global level feels theoretical. While many thousands of people in the UAE have already taken part in the national vaccine programme, as well as in the earlier trials, there are not yet enough who have taken the vaccine to produce "herd immunity", which is needed to ensure that we have the coronavirus under control. I am not sure that point will be reached for some time, both at home and abroad.

It is important to understand that not everybody feels entirely comfortable taking the vaccine right away all over the world. There is much hesitancy particularly regarding taking any Covid-19 vaccine, which has been quickly developed compared to previous inoculations. This hesitancy is evident from a wide range of responses I have garnered during conversations. Some have demonstrated a curiosity, while others have been alarmist. Most responses have been somewhere in between, with some among them making it clear that they do not judge the choices made by others while admitting they do not themselves have the desire to take a vaccine.

That vaccine hesitancy is real should not be news to anyone. It has, after all, been an issue since well before the pandemic. For at least a decade, health authorities around the world have tried to grapple with this growing trend. Every country and every strata of society in those countries have been affected to differing degrees by this phenomenon. It cannot just be blamed on anti-vaxxers and conspiracy theories, rather the hesitancy about taking vaccines is often related to issues such as complacency, lack of convenience or lack of confidence.

The third factor is arguably the most pressing one, because only a minority are complacent about the risks of this disease and how it is impacting our lives as compared to other illnesses that we have had a vaccine for, for some time. Likewise, a lack of convenience should not be a factor, especially in the future, with governments around the world hard at work to make it as easy as possible for the public to receive the vaccine should they want to.

According to research conducted by the World Health Organisation, all three factors are linked, and being weak on tackling any one of them on the part of the public will undermine the efforts to vaccinate the largest number of people.

How to build that confidence then? Consistent and clear communication is key, obviously, as it is the foundation upon which trust is built. Even after getting the messaging right, which is not at all easy, it needs time to have an effect. There is no short cut to a sustained and long-term information campaign that will convince people that they can take a vaccine safely. It may take years and there is the worry of the continuing consequences to our well-being if the pandemic drags on that long.

There has been some discussion, in Australia, the UK and elsewhere, of requiring people to show inoculation certificates in order to fly on planes or go to the cinema. However, trying to compel people to take a vaccine won't achieve the objective of mass inoculation. Human psychology would fight against the idea.

Countries will, of course, get to the point of herd immunity eventually. Of that there is no doubt. The question is only how long it will take. In the meantime, to smoothen the process, we must find new reserves of patience and empathy to help get the job – and the jab – done.

Mustafa Alrawi is an assistant editor-in-chief at The National

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

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