Abandoned Sharjah girl in good hands as she awaits her future


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SHARJAH // Amna, the three-year-old girl found abandoned at Kuwait Hospital at the weekend, is settling in well with the other children at the Sharjah Childcare Centre, authorities say.

Amna has been given a clean bill of health and is being cared for by staff while her future is decided by the courts, said Fatima Al Marzooqi, the centre’s director.

“We are still waiting for the judge’s decision as the case is already with the courts,” Ms Al Marzooqi said. “It’s up to the judge to decide where she can spend her future.”

Amna was found crying and wandering around the hospital at midnight on January 26. A check-up revealed signs of beating and torture.

Police arrested her father at a resort in Fujairah and charged him with abandoning and torturing his daughter.

Ms Al Marzooqi said the little girl would need “psychological and social rehabilitation” before she could leave the centre for a temporary or permanent foster home.

“Staff have started to provide these rehabilitations and would follow up with any home she takes up in the future to ensure she gets a pleasant childhood like any other child,” she said.

Ms Al Marzooqi said only Emirati families could permanently foster a child in the UAE, and then only if they could provide a financially stable home environment.

A police good-conduct report was also necessary.

“We also consider the race of the adopting family,” she said. “A black child who lives at the centre would go to a black Emirati family because we don’t want the child growing up completely different.”

Parents are also obliged to tell the child at an early age that they are not their natural children.

“The … family is required to tell the child at the age of six that he or she is an orphan, in a good way,” Ms Al Marzooqi said.

“They should tell them that many people are orphans but live well with other people, and that also our beloved Prophet was an orphan.”

Police said that during interrogation, Amna’s Arab father said he left his daughter at the hospital thinking someone would take care of her.

He said his first wife, who holds a foreign passport, refused to take care of his daughter and his other children.

Amna’s mother, an Ethiopian resident, had left the country under the current visa amnesty.

The little girl has no identification documents and could not travel with her.

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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.

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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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His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

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