Insight and opinion from The National’s editorial leadership
January 24, 2022
The UAE’s roads will be busier on Monday, as schoolchildren start returning to classrooms, following the decision to bring them back after three weeks of distance learning for pupils in Abu Dhabi and at government schools in the Emirates. But in a sign of the difficult times in which we live thanks to the Covid-19 pandemic, getting back to school resulted in more delays than simply traffic. In Abu Dhabi, long queues were reported throughout the emirate’s PCR testing facilities, because pupils required a negative result within 96 hours of going back. They will need to test every fortnight according to the guidance.
While these measures remain necessary, they are a reminder of the significant disruption pupils have experienced during the past two years. With no warning, they traded the classroom for a computer screen; the playground for the limits of their own homes.
The scale of this global transition was vast. In a 2020 report by Unicef, the UN’s agency for children, 90 per cent of the 188 countries surveyed adopted some form of digital or remote learning policy.
This was not just a trauma for pupils, but the entire network of adults that support them through education. If learning via a screen seems hard, teaching and managing a class of thirty requires adapting to also. For millions of teachers the world over, there was no choice in the matter. Suddenly their vocation, which involves not just educating children but also safeguarding them, was carried out at a distance. On the opposite end, parents were on call for extra periods of child care, disrupting employment and generally adding more stress at a time of uncertainty. This took a particular toll on women, who carried a disproportionate burden of care the world over.
Back-to-school PCR testing gets under way at Biogenix Labs by G42 Healthcare, Masdar City, Abu Dhabi. All Photos: Victor Besa / The National
Biogenix Labs staff are ready and waiting for the mass testing as schools reopen in the capital.
Children queue to be tested.
Sultan Al Marzooqi, five, gets his back to school PCR test.
The Solitario family get their PCR tests.
Biogenix Labs staff are ready to help in the fight against Covid-19.
Sarah Ahmad, 17, is tested before heading back to school.
A father takes his daughter for testing.
The Aragon family get their PCR tests.
Khamis Al Balooshi, 10, waits for his turn.
The Williams family get their PCR tests.
The youngest Al Marzooqi family member is all smiles after his test.
Mohamed Al Zahri, eight, is swabbed.
Nonetheless, today will still be a welcome return for most children in Abu Dhabi, specifically those in kindergarten/foundation stage, years 2-6 and year 13, university students and anyone preparing for international exams. The rest will return on January 31.
Today’s resumption of in-person teaching also falls on a symbolic date. January 24 is the UN’s International Day of Education. It is a moment to reflect on the work of those in the education sector, as well as the many people who are unfairly excluded from it. According to the organisation, almost 260 million children around the world do not attend school, 4 million of whom are refugees.
This year’s theme is “Changing Course, Transforming Education”. The past few years have seen the biggest change of course to schooling in generations, and the UN stresses that “the pandemic is a stark reminder of our fragilities and interconnectedness”. In the face of this major change, the organisation has called for a worldwide transformation, built on “solidarity and co-operation”.
Highlighting the need for global action is the right thing to do. While the pandemic has disrupted almost every classroom on the planet, the nature of the disruption differs starkly from country to country. For those in wealthier ones, mask-wearing and regular testing remain somewhat inconvenient, but pale in comparison to challenges elsewhere. For example, more than 460 million schoolchildren are unable to access remote learning programmes offered by their governments, typically due to poverty and bad internet connection.
As the UAE returns to its secure, flexible and high-quality schools, pupils and parents should remember all those in education who are less fortunate. And as an unequal global recovery gathers pace, particular help should be given to those whose ticket to a better life has been disrupted most during the past two years.
Info
What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346 Roger Hunt 285 Mohamed Salah 250 Gordon Hodgson 241 Billy Liddell 228
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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.