No matter how many hurdles Aries Merritt clears this week at the world championships, he knows there’s an even bigger one waiting for him in a few days back at home – a kidney transplant.
That’s why the Olympic 110-metre hurdles champion and world-record holder is treating each race this week as if it might be his last. With his kidney function less than 20 per cent, Merritt will have surgery on September 1 – four days after the final in his event. His sister, LaToya Hubbard, is donating one of her kidneys.
Through all of this, Merritt is trying to keep his focus on the obstacles in his lane, not the pending one. So far, he’s off to a fast start, winning his heat Wednesday and turning in the second-best time, just one-10th of a second behind teammate David Oliver.
“It’s very scary. It’s a surgery,” Merritt said. “In actuality, this could potentially be my last time competing, if things don’t go smoothly. In the back of my mind, I’m thinking of that.
“For right now, though, I’m thinking about the championships. One race at a time.”
Merritt first began to feel sick after the 2013 world championships, he told the IAAF in a profile piece for its website. That’s when he was informed by doctors he had a rare genetic disorder and spent from October 2013 to late April 2014 in the hospital.
Because of his illness, Merritt hasn’t been able to eat properly. His weight is down considerably since he captured gold at the 2012 London Olympics and set the world record of 12.80 seconds.
“There’s just a lot that goes into having a kidney disorder,” Merritt explained. “You’re tired and you’re not at 100 per cent energy.”
Despite his health condition, he insisted he’s not here simply to race, but to win.
“In my heart of hearts, I think I can come out with some hardware,” he said. “All I know is I’d hate to be home, sitting in bed, thinking that I’m about to have surgery, that I’m so nervous. The championships are helping me get through this, helping me not focus on the procedure.”
Merritt will have surgery in Phoenix. His sister is already there, awaiting his return.
“She’s going to give me life,” Merritt said. “This is all very stressful, but here I am anyway.”
Merritt is holding out hope that he may be back on his feet in no time and envisions being in the starting blocks at the Olympics next year in Rio de Janeiro to defend his title.
“To be able to run for my own mental sanity is very rewarding,” Merritt said. “I’m focusing on these championships to not think about the transplant. After the championships are done, then I’ll focus on it.”
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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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