Mohamed Al Hammadi is an Olympic gold medallist and a two-time world champion. Courtesy IPC
Mohamed Al Hammadi is an Olympic gold medallist and a two-time world champion. Courtesy IPC
Mohamed Al Hammadi is an Olympic gold medallist and a two-time world champion. Courtesy IPC
Mohamed Al Hammadi is an Olympic gold medallist and a two-time world champion. Courtesy IPC

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Mohamed Al Hammadi raring to go at Fazza Para Athletics Grand Prix after 'very challenging year'

Former Olympic champion part of 48-strong UAE squad competing at the Paralympics qualifying event

Amith Passela
Amith Passela

February 10, 2021

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  • Arabic

Emirati Paralympian Mohamed Al Hammadi says he is “thrilled” to be back in action ahead of the 12th Fazza International Championships – Dubai 2021 World Para Athletics Grand Prix, which gets underway from Wednesday.

The four-day championship serves as one of the seven qualifiers for the Tokyo Paralympic Games and has drawn more than 600 para athletes from 63 countries at the Dubai Club for People of Determination stadium.

“After more than year of no competition it feels so nice to finally get to compete,” said Al Hammadi, who won gold in the wheelchair 800-metre T34 at Rio 2016.

“It has been a very challenging year with all major championships either cancelled or postponed. I’m really thrilled to be competing and put to test all my preparations in the build-up for Tokyo.”

Al Hammadi will head a 48-strong UAE squad that also includes Sara Al Senaani, who was the first Emirati female to win a Paralympic Games medal, when she took bronze in the Shot Putt F33 in Rio.

“I have been participating at Fazza competition since 2011, and it provided me the platform to go on and win a Paralympic medal for the UAE. So, I have good memories of this event,” Al Senaani said.

Siham Al Rasheedy, meanwhile, has set her sights on qualifying for a second successive Paralympics in the Discuss F57. She finished sixth at Rio, and looks at the championship in Dubai as a good opportunity to qualify for this summer's Games.

“This will be an important event for all the para-athletes to qualify for Tokyo,” she said. “For me personally, I want to get closer to my personal best (26.98m at Dubai 2019 Worlds). My target here will be to throw a distance of 26.50m and then build on it because it’s my first competition in more than a year.

“There will be pressure on me to perform and get back into the competition mode because I don’t know if I can go to the next competition in Tunisia due to the prevailing Covid-19 situation.

“Dubai has taken all precautionary measures and hope that this will be a good competition for all the visiting teams and the para athletics community.”

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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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Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

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