• Mario in Cairo, Egypt, where he filmed a video about mummified animals. Courtesy: Nani Montero
    Mario in Cairo, Egypt, where he filmed a video about mummified animals. Courtesy: Nani Montero
  • Mario in the Seychelles with Aldabra tortoises. Courtesy: Nani Montero
    Mario in the Seychelles with Aldabra tortoises. Courtesy: Nani Montero
  • Mario at Ocean Park Hong Kong, a marine mammal park. Courtesy: Nani Montero
    Mario at Ocean Park Hong Kong, a marine mammal park. Courtesy: Nani Montero
  • Mario in the Everglades, Florida, holding an alligator. Courtesy: Nani Montero
    Mario in the Everglades, Florida, holding an alligator. Courtesy: Nani Montero

Abu Dhabi school pupil goes around the world to share love of animals


Gillian Duncan
  • English
  • Arabic

An animal-obsessed Abu Dhabi school pupil is sharing his expertise with other children in a series of globe-trotting videos.

Mario Azpurua-Montero, 11, produces clips which he releases on his own Instagram page and Youtube channel, covering everything from sharks, to ancient Egypt's mummified animals, and Aldabara tortoises.

In the past two years, he has released 20 videos, 14 of which he filmed on location all over the world accompanying his father, who is an Etihad pilot, on trips abroad.

Children have flocked to his channel in recent months as the pandemic forced schools to bring learning online.

He recently held a series of sessions for hundreds of children in the United States.

And he encouraged kids all over the world to get in touch for help in distance learning with any animal-related questions, writing: "If you are E-Learning or homeschooling like me, you can ask any animal related questions, I am not going anywhere so I will do my best to answer you and learn together, #keepcalm and #staysafe.”

He said he enjoys sharing everything he has learned with other kids.

“I research animals so whenever I go out in the field I can say a bunch of stuff about them,” said the Raha International School pupil.

His favourite trip was to South Africa, where he visited before the outbreak of Covid-19. He is currently working on turning the footage into several videos.

“It was so much fun. There was no glass, no cages. It was just me and nature.

"I saw penguins. I saw baboons. I saw ostriches. I also saw fur seals. I saw cheetahs, elephants and lots more.”

His mother, Nani Montero, 41, from Venezuela, who films his videos for him, said his interest in animals began very early on, before he could even speak.

“We started going to zoos and kids followed him because he would tell them about the animals,” she said.

His obsession only grew in school, where he struggled to concentrate.

“There were many red flags. I took him so many places and everywhere they said no, he’s fine. But still I was a little bit worried, because I could feel he wasn’t socialising as much as I wanted,” she said.

She spent a lot of time worrying about whether he was happy, and would often fight with him as all he wanted to do was sit on his iPad researching animals.

“One day I went to bed and I was super sad, and the next morning I woke up at 4am with an idea and I said, what if I just put these two things together, the iPad and animals and support his strengths instead of fighting about the weaknesses,” she said.

He got to work, and once he had something to show, she got in touch with producers she met when she was working as a broadcast journalist in Venezuela, to ask their opinion and help to polish them up. They continue to produce his videos.

It was a turning point, for all the family.

“It was a huge success, for many reasons. Mario has been happy ever since then.”

Six months ago, he was diagnosed with attention deficit hyperactivity disorder (ADHD).

“He said I want to send a message to every kid who feels different. Different is okay. Just follow your passion,” said Ms Montero.

“We were crying.”

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Lightweight:
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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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