Until recently I had been labouring under a delusion. I knew the pollution in New Delhi where I live was appalling and I was relieved for my son’s lungs when he left in August. I knew that last year the World Health Organisation said the capital had the most polluted air of the over 1,500 cities it had surveyed.
Yet somehow, perhaps stupidly, I did not feel anxious. The full sensory horror of the pollution with all its consequences only really hit home when two events happened. The first was when, in the first week of this month, the air quality index soared past 300 at times – that’s when you are advised to avoid going outdoors – and I had to stop my morning walk. The second event was going to a friend’s house for dinner and finding that virtually every expat present was talking of how they were planning to flee.
Suddenly I felt nervous. I was the only person present who did not possess a face mask and had no air filters at home. My lungs started feeling grubby. I began coughing. I swear I could feel the symptoms of respiratory disorder. Should I run away too?
The pollution in the Indian capital has triggered an exodus of expats, whether businessmen, journalists, multinational employees or diplomatic staff. No one is keeping records of these departures so my information is only anecdotal.
A British photographer who has been here for eight years, has married an Indian woman and loved the country for the professional satisfaction it gave him, has decided to leave next year.
The clinching moment came when he realised that, earlier, it used to be the insane heat of an Indian summer that forced him to stay indoors for eight months. Now even during the four months of winter, when the weather is temperate, he has to stay inside because of the particulate matter outside.
The tone, rhythm and banter of expat life have changed. Dinner table talk used to be about the difficulty of finding a good maid. Now it’s about nebulisers. The grumbles about corruption have been replaced by toxin talk.
Families exchange notes on coughs that won’t go, wheezing, red and watering eyes. Daily activities such as walks or taking the children to the park are timed with military precision to coincide with how bad or not-so-bad the smog is that day.
Some expats have moved their wives and children to Goa. One businessman I met has moved his family back to Toronto. Multi nationals are struggling to persuade employees to come and work in New Delhi.
The exodus went from a sedately trot to a gallop in May when Gardiner Harris, the New York Times’ correspondent, wrote in an article that his eight-year-old son’s respiratory distress and the halving of his breathing ability had forced him to leave India.
For many foreigners here, the article forced their hand. Unwilling to disrupt their lives, they had been avoiding the inevitable decision that had to be made, particularly if they have young children. After Harris’s article, they started planning to leave.
Some, usually those married to Indians, are choosing to stay behind and do their bit to improve the air by visiting schools to make children aware of this health emergency or by taking measures in their own neighbourhoods to limit pollution, such as giving heaters to their security guards who otherwise would be lighting wood fires to keep warm.
Expats, of course, are the lucky ones. For millions of Indians, poor and middle class, there is no option but to keep breaching in toxic air, knowing it is damaging their lungs. The poor traffic policeman, the labourer and the auto rickshaw wallah are captives. Returning to their villages is not an option.
Luckily, the crisis has galvanised the New Delhi government and other agencies into action. All sorts of measures have been introduced: private cars to be allowed only on alternate days, the augmentation of buses and public transport, restricting diesel cars, and keeping polluting trucks out of the city except for specified hours.
The Supreme Court has also got into the act, issuing a temporary ban on the registration of some diesel cars and setting a time frame for all taxis to switch to compressed natural gas.
It will take a long, long time for these policies to have any effect. In the meantime, the damage to India’s image has been done. New Delhi’s classification as a "hardship posting" for diplomats used to irk me because I knew they lived in huge homes with sprawling gardens and enjoying the attention of a small army of servants.
Now, however, I have to concede it is a hardship posting. Worse, in fact. With toxins such as benzene 10 times higher than the acceptable level, it is a danger posting.
Amrit Dhillon is a freelance journalist in New Delhi
The biog
Favourite Emirati dish: Fish machboos
Favourite spice: Cumin
Family: mother, three sisters, three brothers and a two-year-old daughter
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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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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What can victims do?
Always use only regulated platforms
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
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
What is the Supreme Petroleum Council?
The Abu Dhabi Supreme Petroleum Council was established in 1988 and is the highest governing body in Abu Dhabi’s oil and gas industry. The council formulates, oversees and executes the emirate’s petroleum-related policies. It also approves the allocation of capital spending across state-owned Adnoc’s upstream, downstream and midstream operations and functions as the company’s board of directors. The SPC’s mandate is also required for auctioning oil and gas concessions in Abu Dhabi and for awarding blocks to international oil companies. The council is chaired by Sheikh Khalifa, the President and Ruler of Abu Dhabi while Sheikh Mohamed bin Zayed, Abu Dhabi’s Crown Prince and Deputy Supreme Commander of the Armed Forces, is the vice chairman.
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Profile of Hala Insurance
Date Started: September 2018
Founders: Walid and Karim Dib
Based: Abu Dhabi
Employees: Nine
Amount raised: $1.2 million
Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers
Profile Box
Company/date started: 2015
Founder/CEO: Mohammed Toraif
Based: Manama, Bahrain
Sector: Sales, Technology, Conservation
Size: (employees/revenue) 4/ 5,000 downloads
Stage: 1 ($100,000)
Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)