Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, left, with Dr David Gross, centre, and Dr Ahmed Al Mheiri at Majlis Mohamed bin Zayed. Photo: Waleed Al Hassan
Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, left, with Dr David Gross, centre, and Dr Ahmed Al Mheiri at Majlis Mohamed bin Zayed. Photo: Waleed Al Hassan
Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, left, with Dr David Gross, centre, and Dr Ahmed Al Mheiri at Majlis Mohamed bin Zayed. Photo: Waleed Al Hassan
Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, left, with Dr David Gross, centre, and Dr Ahmed Al Mheiri at Majlis Mohamed bin Zayed. Photo: Waleed Al Hassan

'Emirati Einstein' credits passionate physics and chemistry teachers for success


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The UAE’s own “Einstein” said he was inspired to pursue a love of science by his first grade teacher, demonstrating just how crucial it is to have passionate educators.

Speaking at the Majlis Mohamed bin Zayed in Abu Dhabi this week, Dr Ahmed Al Mheiri, 36 — nicknamed “The Einstein Fellow” — said that his teachers were essential in his academic journey.

It began when his first grade teacher noticed a UAE flag he built from Lego.

“I was just minding my own business, my teacher saw the flag and she was so excited that she took me by the hand and showed my flag off to all the students and to the neighbouring classrooms,” he said.

“That's when I realised that something that I can make can actually bring happiness and make a positive change to others.”

It was a quality that soon became second nature.

Contagious passion for science

Once in high school, his physics and chemistry teachers ignited his love for the subjects.

“I was extremely lucky to have exceptional chemistry and physics teachers,” he said.

“They were both exceptional teachers but that isn't just the only thing that matters — they taught with a kind of contagious passion. That's what made science, especially physics, stick with me.”

Dr Al Mheiri described how a “teaser” about quantum mechanics from his physics teacher showed him just how much there was to learn.

Guests attend a lecture by Dr David Gross, Nobel Laureate in Physics (not shown) and Dr Ahmed Eid Al Mheiri, Emirati Physicist (not shown), at Majlis Mohamed bin Zayed. Photo: Waleed Al Hassani
Guests attend a lecture by Dr David Gross, Nobel Laureate in Physics (not shown) and Dr Ahmed Eid Al Mheiri, Emirati Physicist (not shown), at Majlis Mohamed bin Zayed. Photo: Waleed Al Hassani

“She would knock on the table on her table and say that the electrons on the atoms of this table had a probability of being on the moon,” he said.

“I thought she was crazy but then I went on to learn about quantum mechanics and realised that quantum mechanics is crazy.

“But by then it was too late, I was hooked.”

The teachers Dr Al Mheiri credits for his success were present at the lecture.

Decorated career

He is the first Emirati to be accepted for post-doctoral studies at Princeton University.

Dr Al Mheiri holds a PhD in physics from the University of California and received the Best PhD Thesis Award in the field of mathematics, natural sciences and engineering.

He is currently studying what happens inside black holes, and understanding the connections between quantum information theory, quantum field theory and quantum gravity.

“I am thinking very deeply about how I can contribute to physics in the region, and my plan is to develop science by leveraging local resources,” he said.

“I hope to use the UAE’s extremely strategic resources [to develop theoretical physics in the region, especially as] there is so much interest and support.”

Speaking alongside Dr Al Mheiri was his mentor and Nobel Prize winner, Prof David Gross.

Dr Gross, who taught at Princeton, is chair professor of theoretical physics and former director of the Kavli Institute for Theoretical Physics at UC Santa Barbara.

“I am very impressed with what I see,” said Dr Gross.

“The last time I visited Abu Dhabi was 10 or 12 years ago, and I am very impressed with what is going on now, with the NYU Abu Dhabi efforts, and your dreams and ambitions.

“There is clearly enough potential, and enormous resources and opportunities. The future could be very, very bright for science in the UAE.”

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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1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

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1954 - Clinical trials of birth control pill

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The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

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Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

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Hometown: Dubai

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Updated: January 16, 2023, 6:37 AM