• Emirati officials present roses to members of an Indian medical team upon their arrival at Dubai International Airport. AFP
    Emirati officials present roses to members of an Indian medical team upon their arrival at Dubai International Airport. AFP
  • Members of an Indian medical team arrive at Dubai International Airport, to help with the coronavirus (COVID-19) pandemic. AFP
    Members of an Indian medical team arrive at Dubai International Airport, to help with the coronavirus (COVID-19) pandemic. AFP
  • Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
  • Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
  • An Emirati official presents a rose to an Indian health worker, part of an 80 person medical team, upon their arrival at Dubai International Airport. AFP
    An Emirati official presents a rose to an Indian health worker, part of an 80 person medical team, upon their arrival at Dubai International Airport. AFP
  • Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
  • Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
  • A member of an Indian medical team is tested upon the team's arrival at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    A member of an Indian medical team is tested upon the team's arrival at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
  • A member of an Indian medical team registers upon her arrival at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    A member of an Indian medical team registers upon her arrival at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
  • Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP
    Members of an Indian medical team arrive at Dubai International Airport to help with the coronavirus (COVID-19) pandemic. AFP

What International Nurses Day means during the coronavirus crisis


  • English
  • Arabic

Today, we mark two centuries since the birth of Florence Nightingale, a British medical trainer and statistician. Having founded the world's first secular nursing school in London, she is widely recognised as the founder of modern nursing.

Nightingale’s birthday is also commemorated as International Nurses Day – an occasion that comes this year amidst an unprecedented global health crisis.

The ongoing coronavirus pandemic has placed immense pressure on medical staff the world over. Nurses, along with other health practitioners, have had to treat patients infected with the highly contagious disease while continuing to provide regular care for those suffering from other medical conditions – all while trying to keep themselves and their families safe from Covid-19.

The general public everywhere has been extremely supportive of essential workers and medical staff. Some have hosted fundraisers for institutions such as the NHS in the UK, while others continue to cheer and clap for hospital employees every evening. For nurses, widespread public support and recognition have always been overdue. Many wrongly view the work of nurses as secondary to that of doctors, but nursing staff form an integral part of the medical system, and without them patient care would fall far short of the essential medical care around the world.

In the UAE, nursing staff have long been recognised as an integral to hospital care and well-being. Now, during the coronavirus outbreak, their work is more vital than ever. As the pandemic continues to spread, the need for nurses continues to rise. More than 60 trained nurses were flown from India to Dubai this week, with more expected to arrive soon as part of a bilateral agreement.

Importantly, UAE has also supplied all nurses with personal protective equipment, enabling carry on with their life-saving work without additional fears for their safety.

If this pandemic has taught us anything, it is not to take anyone for granted, especially essential workers like nurses

Around the world, however, too many hospitals have suffered from massive PPE shortages, leaving medical staff exposed to the coronavirus, and putting their families at risk of infection. New York Governor Andrew Cuomo, whose city has been an epicentre for the virus in the US, has criticised the country’s coronavirus action plan for failing to provide much-needed financial support for essential workers. “You want to say thank you?” he asked in a message addressed to the Federal Government, “provide the funding, not just the applause.”

If this pandemic has taught us anything, it is not to take anyone for granted, especially essential workers like nurses risking their lives for us. Others who are less visible like delivery drivers and waste collectors have been vital in providing for societies. And among medical staff, nurses, paramedics and doctors alike are crucial in the fights against Covid-19. Let us pay thanks to nurses on their dedicated day, and salute their efforts – especially in times of crisis – in helping us to heal.

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In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
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Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes

Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

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

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UAE currency: the story behind the money in your pockets
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)
What is 'Soft Power'?

Soft power was first mentioned in 1990 by former US Defence Secretary Joseph Nye. 
He believed that there were alternative ways of cultivating support from other countries, instead of achieving goals using military strength. 
Soft power is, at its root, the ability to convince other states to do what you want without force. 
This is traditionally achieved by proving that you share morals and values.

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Dubai World Cup draw

1. Gunnevera

2. Capezzano

3. North America

4. Audible

5. Seeking The Soul

6. Pavel

7. Gronkowski

8. Axelrod

9. New Trails

10. Yoshida

11. K T Brave

12. Thunder Snow

13. Dolkong 

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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EEric%20Barbier%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EYoussef%20Hajdi%2C%20Nadia%20Benzakour%2C%20Yasser%20Drief%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.