• Dr Moza Tahwara, the first female Emirati dentist, at her home in Al Mankhool, Dubai. Chris Whiteoak / The National
    Dr Moza Tahwara, the first female Emirati dentist, at her home in Al Mankhool, Dubai. Chris Whiteoak / The National
  • The Emirati dentist at a conference in Dubai. Photo: Moza Tahawara
    The Emirati dentist at a conference in Dubai. Photo: Moza Tahawara
  • Moza Tahwara with her father, brother and sister. Photo: Moza Tahwara
    Moza Tahwara with her father, brother and sister. Photo: Moza Tahwara
  • As a young girl, right, with her sister in 1958. Photo: Moza Tahwara
    As a young girl, right, with her sister in 1958. Photo: Moza Tahwara
  • Moza Tahwara in 1978 when she was studying at Cairo University. Photo: Moza Tahwara
    Moza Tahwara in 1978 when she was studying at Cairo University. Photo: Moza Tahwara
  • Moza Tahwara in her clinic in 1994. She returned to Dubai in the 1990s to work at Rashid Hospital in the city. Photo: Moza Tahwara
    Moza Tahwara in her clinic in 1994. She returned to Dubai in the 1990s to work at Rashid Hospital in the city. Photo: Moza Tahwara
  • Dr Moza Tahwara often thinks of Founding Father Sheikh Zayed and life in the old days. 'We all considered him our father and we are his children. He came to visit us in Cairo and it was like a father coming to see his children,' she says. Chris Whiteoak / The National
    Dr Moza Tahwara often thinks of Founding Father Sheikh Zayed and life in the old days. 'We all considered him our father and we are his children. He came to visit us in Cairo and it was like a father coming to see his children,' she says. Chris Whiteoak / The National

UAE's class of '71: the first female Emirati dentist


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Long before the UAE sent its first astronaut to space or appointed the world's youngest minister, a group of trailblazing Emirati women reached for the stars. They were the first generation to receive a third-level education, sent abroad by the country's Founding Father, Sheikh Zayed, to learn crucial skills and return to the UAE to propel the country into a bright new future. To mark the UAE's 50th anniversary, The National has interviewed some of these pioneers.

When Dr Moza Tahwara was born in 1955 in Dubai, dentistry was in its infancy.

People used home remedies to treat toothache and painful extractions were common.

The braces and veneers that guarantee a person pearly whites today were unheard of.

“People used to treat their problems with cloves and salt water,” Dr Tahwara says with a chuckle.

It was also difficult at that time for many women to be treated by a male dentist owing to traditions and social constraints.

But then came change, with trailblazers such as Dr Tahwara rising from a new generation of young Emiratis helping to transform their young country.

Dr Tahwara was born when Dubai was a small fishing town at the Creek. It even had its own passport and borders.

“It was just a desert with a few houses and people," she says. "When I was in secondary school, the UAE became united."

The country grew at a dizzying rate. She finished secondary school in 1976 and was part of a group of about 18 girls who Sheikh Zayed, the Founding Father, sent by private plane to study in Egypt.

While she initially thought about studying engineering, Arabic literature or geology, the Emirati officer in charge of the group encouraged her to pursue dentistry.

"He said: 'Moza, we need dentists. There is no one and I have one [position] allocated for the UAE. You take it'.” Her destiny was sealed.

Dr Moza Tahwara studied dentistry in Cairo, Egypt. Photo: Dr Moza Tahawra
Dr Moza Tahwara studied dentistry in Cairo, Egypt. Photo: Dr Moza Tahawra

"Egypt opened doors for us," she says.

In 1981, she graduated from Cairo University with a bachelor's degree in dentistry and returned to the UAE, working at Rashid Hospital in Dubai for two years before travelling again.

She went to the UK and studied for a master’s degree in paediatric dentistry at the University of London.

"I learnt everything about dentistry in London,” she says. "But London also taught me how to be strong. In my first year, I couldn’t go to the hospital alone because I was frightened to take the train or underground.

"My husband, who is a maxillofacial [oral] surgeon and was studying there with me at the time, told me, 'Moza, if you want to build your career, then go by yourself.'"

It was the push she needed and she started to immerse herself in city life, while always keeping one eye on her important work back home.

“He taught me how to travel the first time and then I started going everywhere by myself," she says.

"I even started changing trains. It was nice but for a woman from the UAE who lived a simple life, to live this life was difficult and hectic, but I did it."

Her professors soon recognised her ambition and determination.

“They used to tell me, 'English is your second language but you do good work.' However, I worked hard for that, I used to be in the library until 10pm," she says.

Dr Moza Tahwara working in Dubai in the 1990s. Photo: Dr Moza Tahwara
Dr Moza Tahwara working in Dubai in the 1990s. Photo: Dr Moza Tahwara

She graduated in 1986 and decided to specialise in orthodontics – a branch of dentistry that treats malocclusion, a condition in which a person's teeth are misaligned.

“I thought it was very nice and thought to myself, that is where I want to be," she says.

Dr Tahwara obtained a master’s degree in orthodontics at the University of London in 1990 before returning to the UAE, where she started the paediatric and orthodontic department at Rashid Hospital.

She was the first Emirati orthodontist. She also helped to start the Emirates Orthodontic Society and began organising conferences and giving lectures.

She was named as head of the Arab Orthodontic Association in 2009.

Did she ever face difficulties working in what had typically been a male profession? Quite the contrary.

“People accepted a lady dentist because they preferred a woman. I had so many patients who were ashamed to go to a male dentist," she says.

“When I came, they were really happy to see a female dentist. They were not shy. Before they were wearing burqas and would not open their mouth in front of man – even my own mother would not eat in front of my father."

Through the years, she established her own private clinic before retiring in 2018. Looking back on those early years as the UAE marks a special anniversary, Dr Tahwara is among the small band of people who recall what life was like before the boom.

"We lived a good family life, but how will the young generation relax when they reach our age? They are always running. They are like machines.," she says.

"We saw the poor and simple life and we saw this big evolution. The young generation are always running, running, running."

Dr Moza Tahwara forged a highly successful career but still reminisces about the simpler days of old Dubai. Chris Whiteoak / The National
Dr Moza Tahwara forged a highly successful career but still reminisces about the simpler days of old Dubai. Chris Whiteoak / The National

Dr Tahwara, who has a son and daughter, also worked hard and faced the same challenges in balancing her personal and professional life. She wishes she had spent more time with her family instead of working.

“I am sorry that I missed being around when they were babies. If time went back I would also be with my children. I am sorry I wasn’t there,” she says.

She first saw Sheikh Zayed when he visited her school during the mid-1970s and she speaks with admiration about the man who drove the UAE forward.

“He believed that all the money in the UAE belonged to his people: to build houses, to study and live a decent life. He spent a lot of money for Emiratis to study abroad and gave us salaries," she says.

"We all considered him our father and we are his children. He came to visit us in Cairo and it was like a father coming to see his children."

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

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

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Updated: November 24, 2021, 7:24 AM