A prominent UAE entrepreneur and champion of education, PA Ibrahim Haji, has died in India.
Mr Haji, who was 78, hailed from the town of Pallikere in Kerala and had lived in the Emirates for more than 50 years, heading businesses and schools in India and the Middle East.
In 1967, Mr Haji started his remarkable career in the UAE with a job as salesman in the spare parts division of Austin (British Motors Corporation).
He joined Galadari Automobiles (Mazda Distributors) as spare parts manager in 1972.
He was later appointed as manager of Al Hashar Automobiles' spare parts division and by 1974 had saved enough to start a small business of garments and cosmetics in Dubai.
In 1976, he launched a joint venture, Century Trading, which is a part of Al Shamali Group of Companies.
He was one of the key investors of Malabar Gold and Diamonds and the managing director of the Al Shamali Group in Dubai.
In 1999, Mr Haji founded the Pace Education Group, under which he established many engineering colleges in India and schools in the Middle East. The group runs the Gulf Asian English School in Sharjah.
Tributes pour in
Syed Khalil, former group executive director of Ilyas and Mustafa Galadari Group and former vice chairman of the Jashanmal Group of Companies, paid tribute to his "soft-spoken" friend.
He said the UAE community would miss his presence.
Mr Khalil said he knew Mr Haji for the past 30 years and together they carried out social welfare projects.
“He was one of the finest men and did so much work to promote education in India and the Gulf.
"He was very soft-spoken and I never saw him losing his temper.
"When schools opened, I saw the way he greeted teachers. They would say he is a very good owner.
"I met him at a social function and we jointly founded an India-Arab association."
Mr Khalil said he and Mr Haji worked day and night to form the association in 1981, a time when Indian Prime Minister Indira Gandhi had made a two-day visit to the UAE.
He said Mr Haji contributed greatly to the Indian community in the UAE.
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Industry: Food Technology
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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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