The UAE can help keep Arab doctors in the Middle East

The world would be a less healthy place over the course of history were it not for Middle Eastern doctors and scientists. Avicenna, arguably the region's most famous polymath, wrote The Canon of Medicine in the 10th century, one of the most famous medical books in history, and the 13th century Arab physician Ibn Al Nafis outlined pulmonary circulation more than 300 years before William Harvey did so in the West. Today, Egypt still trains 15 per cent more medics per capita than the US.

But nowadays the region is not an easy place to practise. War and economic crises have devastated a number of its centres of excellence, and the strain of Covid-19 has made things worse. In Lebanon, more than 400 medics left the country in 2020. While the situation might not be as bad in other parts, there is still a trend towards young doctors leaving for better prospects outside the Middle East.

There are a few countries in the region that buck the trend. The UAE is fortunate to be one of them, the result of the country's planning, prosperity and government efforts over the years to strengthen the sector.

The Emirates' world-leading health care owes a great deal to workers from around the world; in July, doctors who worked on the front line of the pandemic in the UAE were encouraged to apply for golden visas in recognition of their contribution. But more is being done to train doctors in the country. This week, for example, one of the region's biggest healthcare providers, VPS Healthcare, launched a consultation programme to inform a strategy for getting more UAE citizens into the sector. Other efforts with similar goals include the National Healthcare Programme, which aims to train UAE citizens in the field of nursing through paid scholarships. It is set to begin in 2022.

Abu Dhabi Stem Cell Centre is becoming a leading regional research centre. Dubai Healthcare City free zone has launched an Emirati training programme in fields such as business administration, finance, marketing and communications and information technology. The scope of the programme shows how modern healthcare systems run on more than simply doctors and nurses. The UAE's sector is aiming not to be up-to-date, but cutting-edge. Earlier this month, the Riayati national personal medical records database was announced as a key step in providing a world-class healthcare system by simplifying diagnosis, treatment and prescriptions.

Medical interest is also shaping the country's engagements abroad. Yesterday, The National revealed that the Beyond2020 initiative, launched by the Zayed Sustainability Prize, has brought healthcare services to about 20,000 people in rural Rwanda. Last year, the country launched the Reach Campaign, which focuses on combatting neglected tropical diseases. It announced in October that it was working to rid the world for good of two such illnesses, river blindness and lymphatic filariasis.

From frontline medical staff to administrators, humanitarian workers to IT experts, the pace at which healthcare is developing in the UAE is keeping the Middle East's tradition of being at the heart of medicine alive. This transformation, driven by international and, increasingly, national expertise, can be an asset for the country and the region.

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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