DUBAI // The world has opened up for Emirati inventor Adeeb Al Balooshi, who at the tender age of 10 is about to embark on a seven-country tour of science.
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, has taken special interest in the young scientist, who has already invented a prosthetic limb for his father and a housework robot for his mother.
Adeeb said he was thrilled to be going on the tour organised by Sheikh Hamdan to give him more self-confidence and inspire other young Emirati talents.
The Year 5 pupil at Gems Wellington International School in Al Sufouh will visit the US – including Nasa – France, the UK, Ireland, Belgium, Germany and Italy, during school holidays.
The tour will let Adeeb, who developed his first medical aparatus at the age of 4, explore fields including prosthetics, medical apparatus and sustainability.
He is most looking forward to visiting Munich, in Germany, where his cousins live, and the US.
Sheikh Hamdan has assigned the Emirates Institution for Advanced Science and Technology to follow Adeeb’s development throughout his tour.
The schoolboy is already an ambassador for the Emirates Identity Authority and he counts his parents as his main inspiration.
“My mum influenced me by telling me to never give up,” he said.
Adeeb’s father, who uses a prosthetic leg, first inspired Adeeb to develop medical apparatus.
“We went to the beach and my father couldn’t swim in the water,” Adeeb said, explaining the prosthetic his father had was not waterproof, and it was too dangerous to go in the sea without one.
So the young boy decided to upgrade his father’s prosthetic leg.
When in Germany, Adeeb will be able to check the progress of his idea, where an orthopaedic doctor is helping him to build it. He will also be attending a crash course on prosthetics.
In addition to prosthetics, the youngster has delved into robotics, inventing a small cleaning device to assist his mother about the house.
“My mum was having difficulties when cleaning the couch so I told her, ‘go and I’ll do the job for you’,” he said.
“Instead of doing the job, I made a robot that can do the job for us.”
After creating the device in less than a day, Adeeb surprised his mother when she found him watching television and not cleaning.
“She checked under the chair and she was really proud of me. She was shocked and she hugged me after that,” he said.
The device resembles a broom that can vibrate and consists of a vibrating motor, batteries and feathers.
His father, a businessman, influenced another idea that Adeeb thought of.
“He asked me, ‘what if I was in the car one day and I died, you have no idea I’m driving a car, I’m in the middle of nowhere, and the cellphone is out of battery, what would you do?’” he recalled.
After contemplating the question his father presented to him, Adeeb said he would create a seat belt with a heart monitor.
“If you die or anything, cops and the ambulance will come towards you and your entire household will be informed,” he said.
His creations have led Adeeb to be the head of the Arab Youth Council for Integrated Development’s committee of young inventors and innovators. He is also a member of the Arab Robotics Association and is considered one of the youngest inventors in the world.
He has more than 100 certificates and awards to his name but he also has several other interests, besides science. “I like things in the air, like skydiving and planes and animals,” he said.
Adeeb’s mother said: “I’m really proud of him and he always surprises me with his behaviour and ideas. He is a gift from God to us.”
nbakhsh@thenational.ae
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
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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
More on animal trafficking
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How to get exposure to gold
Although you can buy gold easily on the Dubai markets, the problem with buying physical bars, coins or jewellery is that you then have storage, security and insurance issues.
A far easier option is to invest in a low-cost exchange traded fund (ETF) that invests in the precious metal instead, for example, ETFS Physical Gold (PHAU) and iShares Physical Gold (SGLN) both track physical gold. The VanEck Vectors Gold Miners ETF invests directly in mining companies.
Alternatively, BlackRock Gold & General seeks to achieve long-term capital growth primarily through an actively managed portfolio of gold mining, commodity and precious-metal related shares. Its largest portfolio holdings include gold miners Newcrest Mining, Barrick Gold Corp, Agnico Eagle Mines and the NewMont Goldcorp.
Brave investors could take on the added risk of buying individual gold mining stocks, many of which have performed wonderfully well lately.
London-listed Centamin is up more than 70 per cent in just three months, although in a sign of its volatility, it is down 5 per cent on two years ago. Trans-Siberian Gold, listed on London's alternative investment market (AIM) for small stocks, has seen its share price almost quadruple from 34p to 124p over the same period, but do not assume this kind of runaway growth can continue for long
However, buying individual equities like these is highly risky, as their share prices can crash just as quickly, which isn't what what you want from a supposedly safe haven.
