Sharjah teenager dies after falling from roof on e-scooter

A teenager has died in a scooter accident after he fell off a building on Thursday.

Abdullah Hassan, an 11th-grade pupil at Al Shola Private School in Sharjah, reportedly lost his balance while riding his e-scooter on the roof of a building.

Ibrahim Barakeh, director of Al Shola Schools Group, which runs five schools in Sharjah and Ajman, said Abdullah, 17, from Egypt was with some friends in a building near Expo Centre Sharjah at the time of the accident.

He urged all e-scooter riders, particularly younger ones, to ensure they took all safety precautions.

A Facebook post on the school's page read: “The family of Al Shola Private School extends its sincere condolences and sympathy to the family of deceased pupil Abdullah Hassan Kamel Mahmoud.

“We pray to Almighty God to bless his soul with his vast mercy and to grant his family patience and solace.”

Hundreds of people left tributes to Abdullah on the Facebook post.

In January, a committee comprising members of the Federal Traffic Council was formed in response to reports of reckless behaviour by some e-scooter riders.

The committee will work closely with various authorities to develop plans to regulate the use of e-scooters across the UAE and ensure they are being used safely.

Dubai expands e-scooter network: in pictures

E-scooter trials were first introduced in five areas of Dubai in October 2020. Antonie Robertson / The National
In early 2022, a Federal Traffic Council committee said it would look into e-scooter misuse and accidents. Photo: Dubai Media Office
Those without a full driving licence must apply for a free e-scooter permit and pass an online test. Photo: Dubai Media Office
As many as 2,000 e-scooters will be available in specific Dubai neighbourhoods. Antonie Robertson / The National
Dedicated bicycle and e-scooter paths have been built across Dubai. Photo: Dubai Media Office

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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The bio

Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district

Was a middle distance state athletics champion in school

Enjoys driving to Fujairah and Ras Al Khaimah with family

His dream is to continue working as a social worker and help people

Has seven diaries in which he has jotted down notes about his work and money he earned

Keeps the diaries in his car to remember his journey in the Emirates

Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

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The National Editorial: Is there much to celebrate on International Women's Day 2021?

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