Asian elephants perform for the final time in the Ringling Bros. and Barnum & Bailey Circus. Bill Sikes / AP
Asian elephants perform for the final time in the Ringling Bros. and Barnum & Bailey Circus. Bill Sikes / AP
Asian elephants perform for the final time in the Ringling Bros. and Barnum & Bailey Circus. Bill Sikes / AP
Asian elephants perform for the final time in the Ringling Bros. and Barnum & Bailey Circus. Bill Sikes / AP

Slowly, progress is being made on animal rights


  • English
  • Arabic

At a time when newspapers are filled with tragic tales from around the world, there is, occasionally, some good news. After spending their entire lives in cruel conditions, 33 lions arrived in South Africa after being rescued from South American circuses, in what is being hailed as “the largest airlift of lions” in history.

“These lions have suffered tremendously,” said Jan Creamer, president of Animal Defenders International. “It is a wonderful feeling to bring them back to their home.”

When they are not targets for hunters, animals are sought after for entertainment and profit by circuses or individuals who want exotic pets as a status symbol. Thankfully, attitudes towards animal welfare are changing worldwide, including the UAE. A law that would regulate the possession of wild animals is being discussed by the FNC.

Another group of animals who have also found a new lease of life are the elephants who formerly worked at Ringling Bros and Barnum & Bailey Circus. They have taken their last bow, ending a 145-year spectacle.

The last 11 elephants from this circus are leaving behind their feather costumes and tiaras to live at the Center for Elephant Conservation in central Florida.

I have been to several sanctuaries, and it is wonderful to see the variety of animals that are getting a second chance to live freely and with dignity.

Most of us love animals and proof of it is that zoos, aquariums and many other places like them remain popular. So we all have to do our bit in keeping nature’s creatures safe and happy.

There are continuing debates for animal rights in all fields, countries and cultures, from the whales, dolphins and seals used for entertainment or even the military, where dolphins are used to locate underwater mines.

Often, the “cuter” animals and more exotic ones get the most attention.

But as the latest images from Lebanon show, it’s the more regular animals we take for granted, like cows, sheep, goats and even chickens that end up horrifically abused.

An image doing the rounds on social media is of a street lined with mutilated sheep and goats in Beirut’s Tareeq Jdeede district.

They were slaughtered as a gesture of “honour” by supporters of former prime minister Saad Hariri, who is currently campaigning in municipal elections.

Some will argue it is tradition to sacrifice an animal in honour of a guest, but regardless, there have to be regulations and there are actually strict rules stipulated by religion such as not slaughtering one animal in front of another to reduce its stress.

There is enough meat to buy from the store, so sthere is no need for senseless slaughter. A lot gets thrown away as it is.

I will never forget how bags upon bags filled with bread, meat, chicken and vegetables were thrown into the rubbish bin at the end of a day at a grocery store I used to shop at. What looked like a whole cow was being carried off to the bin.

“It won’t be fresh tomorrow,” said the owner. The amount of food being thrown away could have fed a few poor families, if not a village.

The debate about dietary choices and lifestyle is a continuous one and people from different sides have a hard time agreeing. A vegetarian will argue for something and the meat eater will argue for another point, and so on. All views should be respected.

We still have a long way to go in terms of managing animal rights, be it exotic or domestic, and thankfully, there are some milestones being reached. If everyone did their bit, there will be more progress, less abuse and hopefully less senseless waste.

Rghazal@thenational.ae

On Twitter:@arabianmau

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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

Asia Cup Qualifier

Final
UAE v Hong Kong

Live on OSN Cricket HD. Coverage starts at 5.30am

Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

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