Breakthroughs in Covid-19 vaccination had bolstered a worldwide optimism that the worst of the pandemic might be behind us. This has been shaken now by the emergence of a new strain of the virus, which could be almost 70 times more contagious than previous strains. Nonetheless, there is still reason to be confident. The new strain does not appear to be more lethal than older forms of the disease, and scientists are sanguine about the efficacy of recently developed vaccines against it.
Morale across many sectors, however, has been weakened and will take time to recover. This is particularly true for aviation. Knock-on effects of the new strain’s discovery were swift. Dozens of countries have banned travel from the UK, where the new mutation is thought to be most rampant. This happened just days before an expected surge in travel for Christmas and the New Year. The sudden blow emphasises, as the pandemic has throughout the year, the need for industries to continue to adapt and plan for an incredibly challenging business environment.
The UN's World Tourism Organisation has published data revealing that global international arrivals fell by 72 per cent in the first 10 months of 2020, to levels last seen in 1990. A comparison by The National of air traffic levels between 2019 and 2020 shows how much travel by air has ground to a halt this year.
A passenger walking through Heathrow Airport. Bloomberg
global international arrivals fell by 72 per cent in the first 10 months of 2020
Travellers want to be as safe as possible, and aviation has become a lighting rod for such concerns. Carriers now compete with one another not over the usual deals and perks they offer customers, but rather the safety measures in place to protect them.
Virus protocols in the aviation industry have even intersected with debates about medical ethics. Australian carrier Qantas announced in November that it would require passengers to get vaccinated before it allowed them to fly. A comprehensive body of evidence indicates that new vaccines are safe, but significant numbers of people remain reluctant to take the jabs. Qantas's decision sparked questions over whether it is an airline's place to bar those unwilling to take a jab.
A number of carriers are not expected to survive this pandemic. But being deprived of an airline industry in full vitality has shown us why we need one. From its role connecting people across the globe, and enabling business and tasks as essential as delivering aid, it is obvious that governments must support the sector in its time of need.
For the industry to fully recover, some form of an internationally agreed-upon and standardised process for pandemic-era air safety is needed to minimise disruption to aviation. Moreover, it must be robust enough to weather the future hurdles that Covid-19 will present. The foundation for any such regime should be consistent, reliable and accessible testing and, as it becomes more widespread, vaccination. There is some way to go before this happens and disparities between popular travel destinations are resolved. In the UAE, for example, private Covid PCR tests can cost as little as $23. In the UK, they normally costs around $200.
Inconsistencies in this regard will continue to damage aviation. Governments should remember that airlines carry not just passengers, but often the reputations of entire countries. They and international aviation leaders have eight months of lessons to learn from. If global initiative is not seized soon, nations will risk inviting criticism that they are vandalising this vital and symbolic sector.
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
In The Heights
Directed by: Jon M. Chu
Stars: Anthony Ramos, Lin-Manual Miranda
Rating: ****
WHEN TO GO:
September to November or March to May; this is when visitors are most likely to see what they’ve come for.
WHERE TO STAY:
Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.
HOW TO GET THERE:
Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Results
Stage seven
1. Tadej Pogacar (SLO) UAE Team Emirates, in 3:20:24
2. Adam Yates (GBR) Ineos Grenadiers, at 1s
3. Pello Bilbao (ESP) Bahrain-Victorious, at 5s
General Classification
1. Tadej Pogacar (SLO) UAE Team Emirates, in 25:38:16
2. Adam Yates (GBR) Ineos Grenadiers, at 22s
3. Pello Bilbao (ESP) Bahrain-Victorious, at 48s
How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.
The specs
Engine: 2.0-litre 4-cyl, 48V hybrid
Transmission: eight-speed automatic
Power: 325bhp
Torque: 450Nm
Price: Dh289,000
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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
