ABU DHABI // The Emirates Association for Human Rights is calling on regional countries and the world to adopt a law similar to the UAE’s rejecting intolerance, hatred, terrorism and violence.
The call comes as the nations’ leaders sent messages to mark Wednesday’s Unesco International Day for Tolerance.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, said the country’s tolerance was a source of great pride.
What makes us proud is not the height of our buildings,but rather the openness and tolerance of our nation
https://t.co/8rM9hsbwBZ“Our pride stems from the fact that we are a country where everyone thrives equally regardless of their differences, with true love and acceptance.
“It is a country where people live and work harmoniously, raising their children to enjoy a future free of the fear of extremism, intolerance or discrimination based on their race, colour, religion, sect or ethnicity.”
The association will send 4,000 letters to NGOs and Arab parliaments urging them to use the Tolerance Law as a template for their legislation. It also wants a UN convention on tolerance.
“There is no doubt that the absence of a culture of tolerance in our contemporary world has led to woes and catastrophes due to various conflicts,” said its chairman, Mohammad Alkaabi.
These conflicts “have cost millions of lives while creating and reinforcing hatred, discrimination, alienation, exclusion, marginalisation, as well as poverty”, Mr Alkaabi said.
“The Arab region has witnessed the growth and reproduction of fundamentalist movements and extremists, based on religious fanaticism and suppression of contrary opinions and ideologies,” he said.
“Another factor dominating the region is the spread of killings, terrorism, destruction and the displacement of hundreds of thousands of families, which includes abusing women.”
The association is calling on civil institutions and organisations in the Arab region and the world “to take a steady role in the promotion and consolidation of tolerance to actively combat extremism, racism and hate speech”.
It has also announced that “2017 Year of Tolerance” will be its slogan.
“The UAE has taken ambitious, bold steps to criminilise hate speech and defamation of religions, racism, incitement to hatred, while accepting everyone’s right to exercise their beliefs and rituals,” said Mr Alkaabi.
It has succeeded in creating a “harmonious, peaceful community through effective coexistence of more than 200 nationalities”, he said.
Priority should be given to educating young people about tolerance to protect them against radicalisation, Mr Alkaabi said.
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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
