The US recently lifted restrictions on travel from a long list of countries, including Mexico, Canada and most of Europe, setting the stage for emotional reunions nearly two years in the making and providing a boost for airlines decimated by the pandemic. AP
The US recently lifted restrictions on travel from a long list of countries, including Mexico, Canada and most of Europe, setting the stage for emotional reunions nearly two years in the making and providing a boost for airlines decimated by the pandemic. AP
The US recently lifted restrictions on travel from a long list of countries, including Mexico, Canada and most of Europe, setting the stage for emotional reunions nearly two years in the making and providing a boost for airlines decimated by the pandemic. AP
The US recently lifted restrictions on travel from a long list of countries, including Mexico, Canada and most of Europe, setting the stage for emotional reunions nearly two years in the making and pr

Is it safe to travel for the holidays amid Omicron surge?


Holly Aguirre
  • English
  • Arabic

This time last year scientists were racing to roll out a coronavirus vaccine as health officials, pundits and anti-vaxxers argued over mask mandates, social distancing and travel guidelines.

The travel industry reported its lowest hotel occupancy numbers in 2020 as most people stayed at home for the holidays – lockdowns keeping them in their own corners of the world.

The good, the bad, the ugly

A year later, we now have a vaccine available to anyone willing to get jabbed, including children as young as 5. Boosters are available to all Americans 18 years and up.

Still, Covid-19 infections have resulted in more than 733,000 deaths in the US and more than 4,932,000 deaths worldwide – and infections are on the rise. In the past three weeks, new cases have spiked a whopping 30 per cent, according to the Centres for Disease Control and Prevention (CDC).

Meanwhile, the World Health Organisation (WHO) has expressed "grave concern" over rising infections in Europe, going as far as to say the recent spike could mean "another half a million Covid-19 deaths" by February. Israel’s coronavirus tsar fears a fifth wave in his country, South Korea just reported its most cases and Austria is in full lockdown.

These stats, however, are not stopping anxious globetrotters from travelling, and President Joe Biden recently opened US borders to international travel after a 20-month closed-door policy.

The US Transportation Security Administration (TSA) said it screened 2.24 million travellers on Friday, their single busiest air travel day since the start of the pandemic in March 2020.

They expect to screen about 20 million air passengers over Thanksgiving weekend, compared with about 26 million in the same period in 2019, leaving little to no room for proper distancing.

Do you feel lucky?

No matter how much they filter the air or sanitise the tray tables, there’s no controlling the health of your fellow passengers.

“The airlines aren’t checking domestic vaccine cards, so you really have no idea who might be on board with you,” Dr Shervin Kharazmi tells The National.

“I am certainly not taking my 5-year-old child into a situation where I don’t know the vaccine status of those around me.”

Dr Kharazmi is a paediatric emergency medicine specialist in Atlanta, Georgia.

“What it boils down to is knowing who you’re going to be around. Have they been vaccinated, even more so, have they been boosted?” he says.

“Everyone’s immune system is different. Don’t forget that just because you [took the jab], that doesn’t mean you can’t get infected.”

All about the booster

The CDC recommends everyone fully vaccinated get a booster, especially those over 50. April Kapu, who is president of the American Association of Nurse Practitioners, encourages people planning to travel for Thanksgiving and be in close proximity to others to get their booster shots ahead of time.

“Testing ahead of your gathering can protect your family and those at higher risk, as well as anyone who is unvaccinated or not fully vaccinated,” Kapu says.

“Even vaccinated people should continue to wear masks in crowded indoor public spaces as breakthrough infections continue to rise. It’s so important to note, a mild Covid case in a child can turn into a deadly case for an elderly grandparent, please protect the vulnerable this holiday season.”

Take it outside

Already a multi-billion-dollar industry, camper van sales in October were up a whopping 23 per cent from last year, according to the RV Industry Association. Not only are family vacations in a recreation vehicle cheaper, they also allow for greater control of one’s surroundings.

Discovery Channel editor and road trip enthusiast, Felicia Feaster, advocates for spending quality time with your family on walks or, even better, at a national park.

“I recommend avoiding crowds at overcrowded indoor shopping venues and driving when you can where you have much more control over your interactions with people,” Feaster says.

“Nothing inspires gratefulness and togetherness like time in nature with friends and family.”

Straighten up and fly right

Do not get on a plane until you are fully vaccinated, better yet, until you’re boosted.

Check your destination’s Covid-19 stats before traveling.

All public transportation hubs require masks that cover your nose and mouth.

Avoid crowded places with inadequate airflow.

Stay at home if you have been exposed to anyone testing positive to Covid-19, if you are not vaccinated or you feel sick.

Wash your hands.

Don’t touch your face.

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Our legal consultant

Name: Hassan Mohsen Elhais

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

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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Director: Venkat Prabhu
Rating: 2/5
UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Blue%20Beetle
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Angel%20Manuel%20Soto%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EXolo%20Mariduena%2C%20Adriana%20Barraza%2C%20Damian%20Alcazar%2C%20Raoul%20Max%20Trujillo%2C%20Susan%20Sarandon%2C%20George%20Lopez%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%C2%A0%3C%2Fp%3E%0A
F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
EPL's youngest
  • Ethan Nwaneri (Arsenal)
    15 years, 181 days old
  • Max Dowman (Arsenal)
    15 years, 235 days old
  • Jeremy Monga (Leicester)
    15 years, 271 days old
  • Harvey Elliott (Fulham)
    16 years, 30 days old
  • Matthew Briggs (Fulham)
    16 years, 68 days old
'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

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Ireland (15-1):

Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy

Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour

Coach: Joe Schmidt (NZL)

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Updated: December 17, 2021, 4:49 PM