Abdul Rasheed is a businessman who dreams of one day holding elected office in his native Myanmar. Unfortunately for him, he has been disallowed from contesting the November 8 general election. Mr Rasheed is not alone. He is among at least six individuals whose applications have been rejected after they were unable to prove that their parents were citizens at the time of their birth – as mandated by election law. But the underlying factor behind the rejections is far more sinister, as it involves their Rohingya identity and, by extension, their status as full citizens of Myanmar in the eyes of the authorities.
More than a decade after the country's military junta introduced much-needed political reforms, such incidents have made it painfully clear that the forces of majoritarianism and bigotry are threatening to undermine the incremental steps Myanmar has undertaken to realise its democratic ambitions.
In August 2017, chauvinistic attitude towards minorities led the Tatmadaw, Myanmar’s powerful military, to carry out an untold number of brutalities – including arson, mass killing and rape – against the Rohingya. More than 740,000 of them were forced to flee to Bangladesh and other neighbouring countries, resulting in the largest human exodus since the Vietnam War.
Abdul Rasheed is one of a few aspiring Rohingya candidates barred from contesting in the Myanmar elections this year. Reuters
A refugee crisis continues to this day, with few able or willing to return to Myanmar, despite international pressure on the government to rehabilitate them and a provisional order by the International Court of Justice to cease violence against them. Even as they live in refugee camps in Bangladesh – where they have little freedom to move and, at one point, were even denied internet access – they fear for their safety on return.
The situation is unacceptable, but sadly, unsurprising. At the heart of the crisis is identity: the Myanmar government does not recognise the existence of the Rohingya, considering them to be Bengalis who illegally immigrated from Bangladesh, rather than a minority group that has inhabited Myanmar's Rakhine State for centuries. It has not helped that successive governments have taken away their legal documentation, making it difficult for them to show any proof of origin.
And so, three years after looking the other way as its armed forces committed their atrocities, the Myanmar government has shown its refusal to rehabilitate this group of mostly Muslims into the Buddhist-majority country. It has also shown little willingness to include the more than 600,000 Rohingya who continue to live in the country in the political process. The recent rejections of the candidatures of people like Mr Rasheed have made clear the limits of reform.
It is important to remember that the same Aung San Suu Kyi who won the Nobel Peace Prize in 1991 for her non-violent struggle for human rights currently helms Myanmar's government. While she has acknowledged the Tatmadaw's atrocities, she has shown little contrition. The scale of the challenge facing supporters of a freer, more pluralistic and tolerant Myanmar is daunting.
And yet, as the nation continues transition away from military rule, a handful of Rohingya have rightly and rightfully sought to contest the polls. Their decision to do so is a statement to the authorities that the participation of minorities in the political process is critical to achieving Myanmar’s greatest aspirations.
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What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Gifts exchanged
King Charles - replica of President Eisenhower Sword
Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
Donald Trump - hand-bound leather book with Declaration of Independence
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
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
