UAE residents who have been vaccinated against the coronavirus will no longer be required to quarantine for 14 days on return to Abu Dhabi from abroad.
The authorities set out a series of special measures for those who have taken part in the UAE-hosted trials of Chinese drug maker Sinopharm and residents who have subsequently been inoculated.
The new guidelines, released by Abu Dhabi's Crisis, Emergencies and Disasters Committee, will also remove the need for PCR and DPI tests when entering Abu Dhabi's borders from within the UAE for those vaccinated.
Officials approved the limited use of the vaccine in September, for people such as frontline health workers or members of the armed forces.
A number of senior Cabinet members, including Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, have already been immunised.
Officials said the new regulations would come into effect after the first dose of the vaccine for participants in the Phase 3 trials and 28 days after the second dose for those taking part in the National Vaccination Programme.
All vaccinated residents who are travelling abroad will still be required to take a PCR test before their flights.
On their return to the capital, participants in the Phase 3 trials must take a PCR test on arrival.
Participants in the National Vaccination Programme are mandated to take the nasal swab on arrival, plus on the fourth and eighth day after they have landed.
All residents who have received a vaccination must continue to take a PCR test every two weeks, under the guidelines.
The UAE hosted a Phase-3 trial – approved by the World Health Organisation – that involved 31,000 volunteers in the Emirates, Bahrain and Jordan.
A clinic was set up at the Abu Dhabi National Exhibition Centre to manage the trial, which began in July. Another was later established in Sharjah.
Hundreds of medical staff also came forward to lend their support to the project.
Minister of Health and Prevention Abdulrahman Al Owais approved the emergency use of the vaccine after encouraging results in clinical trials.
"The results of studies during the final stages of the third phase showed that the vaccine is effective and resulted in a strong response and the generation of antibodies to the virus," Mr Al Owais said in September.
"Studies on the safety of the vaccination have been reviewed and showed that it is safe for use."
Dr Nawal Al Kaabi, chairwoman of the National Clinical Committee for Covid-19, said volunteers felt only minor symptoms, such as a sore throat.
Sinopharm said last week that close to one million people had taken its vaccine through its emergency-use programme.
The results of the Phase-3 trial have not been independently reviewed in a published article yet, but a study in The Lancet Infectious Diseases last month showed strong results from Phases 1 and 2, including in people older than 60.
Earlier this month, officials said that more than 30,000 members of the armed forces and national service recruits were vaccinated against Covid-19.
Brig Gen Dr Aysha Al Dhaheri, commander of the Medical Services Corps, said the campaign was vital to safeguarding military personnel in the face of the pandemic.
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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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Crazy Rich Asians
Director: Jon M Chu
Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan
Four stars
Schedule for show courts
Centre Court - from 4pm UAE time
Johanna Konta (6) v Donna Vekic
Andy Murray (1) v Dustin Brown
Rafael Nadal (4) v Donald Young
Court 1 - from 4pm UAE time
Kei Nishikori (9) v Sergiy Stakhovsky
Qiang Wang v Venus Williams (10)
Beatriz Haddad Maia v Simona Halep (2)
Court 2 - from 2.30pm
Heather Watson v Anastasija Sevastova (18)
Jo-Wilfried Tsonga (12) v Simone Bolelli
Florian Mayer v Marin Cilic (7)
Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
McIlroy's struggles in 2016/17
European Tour: 6 events, 16 rounds, 5 cuts, 0 wins, 3 top-10s, 4 top-25s, 72,5567 points, ranked 16th
PGA Tour: 8 events, 26 rounds, 6 cuts, 0 wins, 4 top-10s, 5 top-25s, 526 points, ranked 71st
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km