DUBAI // Oday Al Jamal was five years old when he lost his right leg in a bomb blast that also badly wounded his left limb.
Seven years later, the Palestinian youngster now dreams of running along the beach as he recovers from a four-hour operation he had a few weeks ago in Dubai.
Early yesterday, the 12-year-old schoolboy sat anxiously at Medcare Hospital waiting for a cast on his right leg to be removed.
And, in a couple of days, Oday will be fitted with a new prosthetic leg, which means he will soon be able to learn how to walk again.
Volunteer doctors offered to treat Oday for free, through two non-profit organisations, the Palestine Children's Relief Fund (PCRF) and The Little Wings Foundation.
The paediatric orthopaedic surgeon Dr Marc Sinclair, founder of The Little Wings Foundation, had performed an earlier surgery to correct a growth problem in the knee caused by the shrapnel.
Oday was in good spirits yesterday, thinking about the day he could play along the Dubai shores.
"I really want to go to the beach this Friday," he beamed, after learning his new host family lives near the water.
Sitting by Oday's bedside after the cast was removed, Dr Sinclair said the young boy had been through a traumatic experience.
"He is healing well. His leg has been in a cast for several weeks so he'll require exercise and prosthesis. After that, he will need rehabilitation," he said. "It's not easy for him. We want to send him home to familiar surroundings but it's about compromise; we need him to be ready."
The prosthetic leg was donated by Wendelin Lauxen, managing director of Limblech Orthapaedic Technology, who also raised Dh25,000 towards Oday's treatment after running across the Emirates for charity last December.
"It took a total of 12 days, beginning in Dubai and ending up in Abu Dhabi and sleeping in the car in between," said Mr Lauxen. "It was a very satisfying experience because it helped Oday."
He plans to raise more funds again on December 23 for more children and invites the public to join him.
Dr Sinclair said it was such support that made their operations possible.
"When you see how the money is being spent, when you look at Oday, for example, and what it has done for him - this is what we stand for," he said.
"These procedures can cost up to Dh500,000 but with donations, wheelchairs and prosthetics, our costs drop dramatically, sometimes to Dh50,000."
Oday was one of five Palestinian children flown to the UAE in September, all in need of urgent medical care. PCRF has 19 chapters worldwide and also facilitates the travel of doctors to the Palestinian Territories to deliver free medical aid through weekly missions in the West Bank and Gaza.
Iman Odeh Yabroudi, UAE coordinator for the PCRF, said they were hoping Oday would need no further surgeries to his legs.
"Our social workers locate and identify the cases and then liaise with local hospitals in collaboration with the Palestine Ministry of Health. After that, we match them with the right medical mission that we bring from outside Palestine," said Mrs Yabroudi. "Only cases that cannot be operated on locally will be transported to international medical missions."
Aileen Culligan, spokesman for The Little Wings Foundation, said while local response had been good, further donations were needed.
"Orthopaedic operations by their very nature can be very expensive. With more money, we would be in a position to treat more children in the UAE, throughout the Mena region, and facilitate more missions to Palestine with PCRF," said Ms Culligan. "We need another surgical set for example, as the sterilisers in the hospitals on the surgical missions constantly break down causing time delays so that we cannot operate on as many children as we would like to."
melshoush@thenational.ae
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.4-litre%2C%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E617hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E750Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh630%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Bedu%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Khaled%20Al%20Huraimel%2C%20Matti%20Zinder%2C%20Amin%20Al%20Zarouni%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%2C%20metaverse%2C%20Web3%20and%20blockchain%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20Currently%20in%20pre-seed%20round%20to%20raise%20%245%20million%20to%20%247%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Privately%20funded%3C%2Fp%3E%0A
The National Archives, Abu Dhabi
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.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
FULL%20FIGHT%20CARD
%3Cp%3EFeatherweight%20Bout%3A%0D%20Abdullah%20Al%20Qahtani%20v%20Taha%20Bendaoud%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Ali%20Taleb%20v%20Nawras%20Abzakh%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Xavier%20Alaoui%20v%20Rachid%20El%20Hazoume%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Islam%20Reda%20v%20Adam%20Meskini%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Tariq%20Ismail%20v%20Jalal%20Al%20Daaja%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Elias%20Boudegzdame%20v%20Hassan%20Mandour%0D%3Cbr%3EAmateur%20Female%20Atomweight%20Bout%3A%0D%20Hattan%20Al%20Saif%20v%20Nada%20Faheem%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Maraoune%20Bellagouit%20v%20Motaz%20Askar%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Ahmed%20Tarek%20v%20Abdelrahman%20Alhyasat%0D%3Cbr%3EShowcase%20Featherweight%20Bout%3A%0D%20Mido%20Mohamed%20v%20Yazeed%20Hasanain%0D%3Cbr%3EShowcase%20Flyweight%20Bout%3A%0D%20Malik%20Basahel%20v%20Harsh%20Pandya%0D%3C%2Fp%3E%0A
MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars