Sheikh Theyab bin Mohamed visits more Palestinian children in UAE hospitals

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Sheikh Theyab bin Mohamed, Chairman of the Office of Development and Martyrs' Families Affairs at the Presidential Court, has continued to visit Palestinian children and their families receiving medical treatment in UAE hospitals.

Sheikh Theyab on Tuesday visited Palestinian children and adult family members at their bedside and wished them a full and fast recovery.

His second visit this week comes as part of the UAE's continued humanitarian campaign to support the Palestinian people.

A group of 1,000 Palestinian women and children were evacuated to the UAE under an initiative from President Sheikh Mohamed, allowing injured children from Gaza to be flown in for treatment at UAE hospitals.

The group was evacuated late on Friday when the Rafah border crossing opened during a humanitarian pause after more than six weeks of Israeli bombardment on Gaza.

They crossed the Rafah border into Arish in Egypt, where more than 20 doctors, nurses and emergency medical technicians from the UAE's Burjeel Hospital, NMC Royal Hospital and Sheikh Khalifa Medical City assessed them.

The Emirati Red Crescent is also building a field hospital near the Rafah border where those not medically fit to leave Arish can receive treatment.

Sheikh Mohamed on Tuesday renewed calls for an immediate ceasefire during an online Brics summit, which was held to discuss the continuing conflict.

He emphasised the need to protect civilians and provide unrestricted humanitarian access to the Gaza Strip.

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Ballon d’Or (Men’s)
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Yashin Trophy (Best Goalkeeper – Men’s)
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Men’s Coach of the Year
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Women’s Coach of the Year
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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

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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