Pupils pre-pandemic return for the first day of school in the UAE. The National
Pupils pre-pandemic return for the first day of school in the UAE. The National
Pupils pre-pandemic return for the first day of school in the UAE. The National
Pupils pre-pandemic return for the first day of school in the UAE. The National


Back to school safely is a priority


The National
  • English
  • Arabic

August 28, 2023

For many families in the UAE, this past week may well have involved a number of packed activities: from wrapping up holidays, to shopping for uniforms, stationery and getting school bags ready for the first day of the new academic term.

After what has hopefully been a rejuvenating break for pupils, parents and teaching staff, the first days back after summer usually involve households re-learning to cross familiar obstacles: waking the children up earlier than they've been used to for several weeks, feeding them breakfast and leaving the house on time to ensure they make it to the school bus. Or if parents are dropping them off in private vehicles, making it to school on time, via roads that are packed with several thousands of other commuters facing similar time constraints.

As school runs merge with the office rush hour, particularly on a Monday, road safety reminders are not out of place. A well-timed initiative by the Federal Traffic Council has sought to make August 28 an Accident Free Day. Factoring in the morning stress of the first day of back to school, the traffic campaign states that if drivers sign an online pledge to not break traffic regulations, they can have "black points" erased.

This is a strong incentive for drivers and a worthy initiative for safer roads. All it needs is for drivers to follow the best practices: avoid speeding, maintain safe distances and be cautious while changing lanes and overtaking. There are other road safety tips that experts have given The National; following them is to everyone's benefit. There is no excuse for past fatal accidents – that have involved school buses and pupils – to ever be repeated. Or for speeding vehicles causing inadvertent yet devastating losses to parents.

In time for the new school term – or school year, depending on the curriculum – Dubai has launched a high-tech bus equipped with smart safety measures, including surveillance cameras and alert systems that would ensure no child is left on board. Abu Dhabi already has school buses equipped with cameras.

As pupils, teaching staff and parents once again find their routines, it is noteworthy that this will be the first year after 2019 to be totally free of Covid-19 restrictions. Pupils will not have to wear masks or face any hindrances, unlike the years of remote learning that were stressful for a number of reasons. According to the UN, by April 2020, close to 1.6 billion children and youth were out of school. That pupils have done well in their GCSE, despite the disruptions caused by the pandemic, is a testament to the strength of the UAE's education system, including its institutions, and the resilience of pupils.

Educators will do well to gently remind the pupils headed back to classrooms that they are among the privileged. In 2018, about 258 million children and youth were still out of school. By 2030, the UN estimates 84 million children will be out of school if measures aren't taken to educate every child, correcting global setbacks, including those caused by the pandemic.

Even as the right to a quality education remains one of the key UN Sustainable Development Goals, millions of young people around the world are not going to be sitting at the school desks they deserve to be at. As in the case of the Palestinian children of the Ain Al Hilweh refugee camp in Lebanon, or the Afghan girls and women that The National has recently written about, not everyone is fortunate enough to be educated. As tens of thousands of pupils in the UAE head back to school for the new term on Monday morning or later this week, it is an important perspective to keep in mind – one that might propel countless young people to give their best at school.

Golden Shoe top five (as of March 1):

Harry Kane, Tottenham, Premier League, 24 goals, 48 points
Edinson Cavani, PSG, Ligue 1, 24 goals, 48 points
Ciro Immobile, Lazio, Serie A, 23 goals, 46 points
Mohamed Salah, Liverpool, Premier League, 23 goals, 46 points
Lionel Messi, Barcelona, La Liga, 22 goals, 44 points

Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

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: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

UAE v Zimbabwe A

Results
Match 1 – UAE won by 4 wickets
Match 2 – UAE won by 5 wickets
Match 3 – UAE won by 25 runs
Match 4 – UAE won by 77 runs

Fixture
Match 5, Saturday, 9.30am start, ICC Academy, Dubai

Miss Granny

Director: Joyce Bernal

Starring: Sarah Geronimo, James Reid, Xian Lim, Nova Villa

3/5

(Tagalog with Eng/Ar subtitles)

The specs: 2018 Range Rover Velar R-Dynamic HSE

Price, base / as tested: Dh263,235 / Dh420,000

Engine: 3.0-litre supercharged V6

Power 375hp @ 6,500rpm

Torque: 450Nm @ 3,500rpm

Transmission: Eight-speed automatic

Fuel consumption, combined: 9.4L / 100kms

Updated: August 28, 2023, 5:31 AM