An eight-year-old girl with a severe spinal cord disease has seen her life transform after doctors in Dubai inserted an electrical implant to restore full function to her bladder.
The girl is believed to be the youngest spina bifida patient in the UAE to benefit from the innovative procedure performed at the Neuro Spinal Hospital in Dubai Science Park.
The rare genetic condition affects about one in 800 pregnancies, causing an underdeveloped spinal cord leading to mobility difficulties, as well as bowel and bladder dysfunction.
It was a big change in her life. The first question she asked was if she could swim
Professor Dr Haluk Kulaksizoglu,
Neurospinal Hospital Dubai
Doctors electrically stimulated the sacral nerve of the girl's lower spine, successfully restoring normal bladder and bowel function.
Dr Haluk Kulaksizoglu, a consultant urologist, said the results had transformed the life of his young patient, who flew in from Moldova for the procedure.
“She was not able to pass urine and used catheters to empty her bladder all through her life,” he said.
“The patient has had the procedure with the immediate result of feeling and enabling her to empty the bladder by herself without the need of a catheter for the first time in her life.
"Sacral nerve stimulation represents a groundbreaking approach to managing spina bifida.
“By targeting the neural pathways responsible for bladder and bowel control, we can restore functionality and improve the lives of patients who have long struggled with these challenges.”
Sacral nerve stimulation is a procedure that involves implanting a small device near the sacral nerves, which are responsible for controlling bladder and bowel function.
The device delivers mild electrical impulses, stimulating the nerves and restoring more normal function.
By modulating the signals sent to the bladder and bowel, sacral nerve stimulation can help regulate urination and relieve incontinence or retention.
This kind of neuro-urology is restricted to specialist centres and typically costs about Dh150,000.
Depending on the voltage used, batteries need to be replaced via a simple procedure every five years.
Not every patient is suitable for the surgery, with about 70 per cent likely to benefit.
Similar electrical stimulation devices have been used for pain management in vertebral trauma and other aspects of spinal care.
Life transformed
The young patient had surgery as a baby to close a hole in her spinal cord, but nerve problems with her pelvic floor, lower extremities and brain remained.
That included walking difficulties and interrupted brain signals to her bladder and bowel.
A tube placed in her lower stomach, in place since she was a year old, emptied her bladder several times a day.
That led to regular infections and a persistent smell. It also put her off engaging in play with friends or going for a swim.
She was regularly constipated and required laxatives to encourage bowel movements every three to four days.
“Her peers were making fun of her and calling her the girl with the tube, so it was difficult,” Dr Kulaksizoglu said.
“The effect of the stimulation was immediate, she could feel her bladder immediately and wanted to urinate and had no longer any problem with constipation.
“It was a big change in her life. The first question she asked was if she could swim.
“I told her there was nothing to fear anymore.
“Her case was special as she was so young - probably the youngest in the UAE to have this.
“When you think about the infections and constant antibiotics required, this kind of procedure pays for itself as it should last a lifetime."
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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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Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
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