Three words have been etched forever in the minds of Hamda Al Hammadi, an advanced paramedic in Dubai Corporation for Ambulance Services, and her rescue team that was sent to Turkey to search for survivors buried in the earthquake rubble.
“Help us, please.”
As part of Operation Gallant Knight 2, UAE's search and rescue team spent 16 days in the Turkish city of Kahramanmaras after a catastrophic earthquake of 7.8 magnitude hit Turkey and Syria on February 6.
Ms Al Hammadi, who has 15 years of experience, told The National that pulling out someone alive was the hardest moment but a priceless one.
“I didn’t know whether to congratulate them for surviving or offer my condolences for losing a family member. It was very confusing,” Ms Al Hammadi said.
“I saw some people who were rescued and then they immediately tried to go and help others. Those were unforgettable moments.
“I received a call after the earthquake if I wanted to be part of the UAE rescue team heading to Turkey. I said yes and I was proud to be part of the team.”
Ms Al Hammadi and Ayesha Foolad were the only Emirati women officers in the five-member Dubai ambulance team who were sent to Kahramanmaras.
“They called us because we have the experience,” Ms Al Hammadi said.
Pulling a Syrian family trapped under the rubble for 48 hours
For Ayesha Foolad, the worst but most rewarding moments were when the UAE rescue team worked for five hours to pull a Syrian family of four trapped under the rubble for 48 hours.
“The team found a mother, her son and two daughters under the debris of their house. We rushed to attend to the injured family and brought them to safety. I can’t forget that moment,” Ms Foolad said.
The family members were taken to a hospital in Turkey.
“It was a proud moment when I saw our rescue team work without rest for hours to pull out the family from the rubble.
"The Syrian mother asked me about my nationality and she praised our values when she knew I was from the UAE."
Ms Foolad said Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, met the rescue team in Turkey and that motivated them to carry on with their duties.
“It was the best moment when I saw Sheikh Abdullah in Turkey. It gave us motivation and raised our spirits to finish our job,” Ms Foolad said.
The two officers said they received dozens of calls from their families every day.
“Our families were scared and called us as smaller earthquakes happened after the major one, but we promised them to finish our task and return safely," she said.
Treating the injured
Dr Saad Al Ameri was the emergency doctor in the team. He said their team was the first medical team to arrive in Turkey and the last one to leave.
“We were there for about 16 days. We rescued and treated children, individuals and families. I was happy when the officials picked me to be part of the operation. It was a great honour for all of us,” Dr Al Ameri told The National.
“We treated people suffering from diseases such as the flu.”
Dr Al Ameri said they accompanied the UAE search and rescue team and ensured they were safe during missions.
“We went with them in our ambulance and we worked around the clock,” he said.
“I can’t forget the faces of the children. Some were injured and others just talked to us."
He said the biggest challenge was medicines freezing in the cold weather.
Mishal Julfar, chief executive of Dubai Corporation for Ambulance Services, said his team in Turkey saved 24 people in Kahramanmaras city.
“The Emirati team of five members provided treatment on the spot and transported the survivors to the Turkish ambulance to take them to hospitals,” Mr Julfar said.
"We called them to check if they are exhausted or wanted to be replaced after a couple of days but they insisted to stay on to help more people. They were heroes."
The Porpoise
By Mark Haddon
(Penguin Random House)
THE SPECS
Engine: 4.0L twin-turbo V8
Gearbox: eight-speed automatic
Power: 571hp at 6,000rpm
Torque: 800Nm from 2,000-4,500rpm
Fuel economy, combined: 11.4L/100km
Price, base: from Dh571,000
On sale: this week
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
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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Company%20Profile
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The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million