Looking at the UAE's healthcare system is a good way to get a grasp of the country's rapid development since its founding just over 51 years ago.
During the mid-20th century, medical services were extremely basic. An article by the UAE's National Library and Archives describes the work of the British Government's "Dr McCaully", who in the 1940s helped set up and run a simple health service in the territories that now comprise the Emirates, to serve oil companies and locals.
By the 1960s, a more sophisticated health system was emerging, with one British document from 1960 praising Dubai's Al Maktoum Hospital as reflecting "no little credit on those responsible for its development". Many staff came from India and Pakistan.
Today, the UAE's healthcare sector is completely transformed, and there are many thousands who deserve credit. The country has some of the best healthcare in the Middle East, if not the world, with brands such as the Cleveland Clinic and Mayo Clinic operating.
This also helps diversify the country's economy. The option of advanced care in the country reduces the need for residents to travel abroad for treatment.
An important milestone in the sector took place this week when Abu Dhabi opened a clinical trials centre at Sheikh Shakhbout Medical City, in partnership with the Mayo Clinic. It will contribute to medical research and help establish the capital as a global hub for medicine by researching vaccines, innovative drugs, devices, procedures and tests, among other products in the fields of oncology, cardiology, neurology, rheumatology, haematology, ophthalmology, gastroenterology and paediatrics.
Speaking about the new centre, Dr Naser Ammash, chief executive of Sheikh Shakhbout Medical City, said that it will "elevate our institution to higher levels because we're not only taking care of patients but also looking for different kinds of solutions for their needs...This is how you develop the life sciences hub in Abu Dhabi and take it to that next level".
He is right. A truly sophisticated healthcare sector is made up of more than simply hospitals and clinics. It is also about embracing the science that advances understanding.
The UAE has already created projects in this regard. In 2020, the Emirate Genome Programme was launched. By collecting more regional DNA data, it is hoped that insight can be gained into genetic disorders that disproportionately affect people in the region, and therefore help doctors provide more personalised care.
That project might be geared towards Emiratis, but one of the reasons Abu Dhabi makes so much sense as a centre of medical trials is its diverse society. With more than 200 nationalities in the UAE, a genetically wide range of potential volunteers is within easy reach.
But this week's news is about more than economics and science. It is also about giving hope, especially to those that are most ill. Dr Shahrukh Hashmi, acting medical director of research at the hospital, told The National: “One of the top areas is cancer and we want to do individualised personalised medicine ... This will provide hope to patients who have gone through all their cancer therapies without success.”
Sixty years ago, physicians such as Dr McCaully were setting up facilities that looked like little more than field hospitals. He would most likely have been surprised that in such a short space of time, a new country in the territory he worked in would join the ranks of the most scientifically advanced nations that can support such health infrastructure. It is a credit to him, and the many thousands that have followed since, who have contributed to medicine in the Emirates.
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
Nancy 9 (Hassa Beek)
Nancy Ajram
(In2Musica)
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
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
The Breadwinner
Director: Nora Twomey
Starring: Saara Chaudry, Soma Chhaya, Laara Sadiq
Three stars
Roll of honour 2019-2020
Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain
West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership
UAE Premiership
Winners: Dubai Exiles
Runners up: Dubai Hurricanes
UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II
UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby
The%20specs
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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.
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Bharat
Director: Ali Abbas Zafar
Starring: Salman Khan, Katrina Kaif, Sunil Grover
Rating: 2.5 out of 5 stars
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
Draw for Europa League last-16
Istanbul Basaksehir v Copenhagen; Olympiakos Piraeus v Wolverhampton Wanderers
Rangers v Bayer Leverkusen; VfL Wolfsburg v Shakhtar Donetsk; Inter Milan v Getafe
Sevilla v AS Roma; Eintracht Frankfurt or Salzburg v Basel; LASK v Manchester United