Follow the latest updates on the Covid-19 pandemic here
The UAE government on Sunday urged parents to vaccinate children over the age of three ahead of the new school year.
A major inoculation drive was launched as more than one million pupils prepare to get back to classes on August 29. After a 30-day grace period from August 29 to September 29, unvaccinated pupils over 12 will be tested every week.
Unvaccinated children under 12 will be tested once per month - likely with a saliva test rather than nasal swab - as will vaccinated children over 12.
The announcement, by a federal government spokeswoman live on television on Sunday, was for "all schools".
But private school regulators, including in Dubai, are expected to set out their own rules in the coming days.
In early August, the authorities approved the use of the Sinopharm Covid-19 vaccine for children aged 3 to 17. The decision by the Ministry of Health and Prevention came after a trial involving 900 children in Abu Dhabi.
Along with China, the Emirates would be among the first nation to vaccinate under 12s.
In May, the UAE approved the Pfizer-BioNTech Covid-19 vaccine for children aged 12 to 15 on an emergency basis after successful clinical trials and assessments.
The National takes a look at the global approach to immunising children during the pandemic.
China
China approved emergency use of the Sinovac vaccine in those aged between 3 and 17 on June 3.
Preliminary results from clinical trials showed the vaccine could trigger immune response in 3 to 17-year-olds, and most adverse reactions were mild.
Indonesia
The country approved the China's Sinovac vaccine for children aged 12 to 17 on June 28.
Singapore
The city state widened its vaccination programme on June 1 to include people aged from 12 to 18.
Hong Kong
Hong Kong began distributing the Pfizer-BioNTech vaccine to children aged 12 to 15 from June 11. Officials said the shot would initially be offered to about 240,000 children as part of a drive to bolster immunisation rates.
Japan
In June, Japan announced plans to vaccinate children aged 12 to 15 against Covid-19 during the summer break from school.
The Japanese Health Ministry lowered the minimum age for Pfizer-BioNTech's vaccine to 12 the previous month.
The Philippines
The Philippines on May 26 decided to allow Pfizer-BioNTech's vaccine for emergency use in children aged 12 to 15.
India
One of the country's hardest hit by the pandemic is likely to start vaccinating children this month, its Health Minister Mansukh Mandaviya said.
India has battled a surge in Covid-19 infections in recent months which has threatened to overwhelm its health services.
New Zealand
New Zealand's medicines regulator approved use of Pfizer-BioNTech's vaccine for 12 to 15 year olds, Prime Minister Jacinda Ardern said on June 21.
United States
US regulators authorised the Pfizer-BioNTech vaccine for children aged between 12 and 15 in May, in a step regarded as crucial to allowing schools to reopen safely.
US President Joe Biden described the decision as a "promising development in our fight against the virus".
Canada
Canada authorised the Pfizer-BioNTech shot for children aged 12 to 15 on May 5.
Mexico
The Central American nation with a population of more than 127 million approved the Pfizer-BioNTech vaccine for children aged 12 and older on June 24.
Brazil
Brazil – which has recorded one of the highest number of global cases of about 20 million to date – authorised the Pfizer-BioNTech vaccine for those aged 12 and older on June 11.
Chile
Chile approved the Pfizer-BioNTech vaccine for 12 to 16-year-olds on May 31, after granting emergency approval for its use in those aged 17 in December, 2020.
Paraguay
Paraguay is administering the Pfizer-BioNTech vaccine to children aged 12 to 17 with underlying health conditions.
Israel
Israel began vaccinating 12 to 15 year olds with the Pfizer-BioNTech drug in June as part of one of the world's fastest immunisation programmes.
Initial data from 200,000 inoculated Israeli children published last month indicated that the vaccine had no major side effects and almost none in general.
However, the report said more data was needed with a larger sample to draw definitive conclusions.
European Union countries
Denmark began to administer Pfizer-BioNTech vaccines for children aged 12-15 in July.
France started vaccinating those aged 12 and older in June, provided they had parental consent.
Germany announced on Monday it was to start offering coronavirus vaccinations for all children aged 12 and older.
German Health Minister Jens Spahn said the country had enough vaccines to cover all age groups.
Austria aims to have more than 340,000 children aged 12-15 vaccinated by the end of the month, the news site Vindobona reported.
Estonia is vaccinating children aged between 12 and 17 with the Pfizer-BioNTech drug with the aim of immunising large numbers before schools resume in September.
Hungary started vaccinating children aged 12 and older in June, having administered the shot to the 16-18 age group from the end of May.
Italy agreed to immunise children aged 12 to 15 with the Pfizer-BioNTech vaccine in June, while regulators endorsed the use of the Moderna vaccine for 12 to 17 year olds late last month.
Lithuania's Prime Minister Ingrida Simonyte said the country could start vaccinating children from age 12 in June, news site Delfi reported.
Spain's Health Minister Carolina Darias said in June that the country aimed to start vaccinating those aged 12 to 17 about two weeks before the start of the new school year in September.
Non EU countries:
United Kingdom
The UK said children at higher risk of Covid-19 infection would be offered the Pfizer-BioNTech vaccine but the majority of children would not be immunised.
The decision was made after a review by the UK's Joint Committee on Vaccination and Immunisation.
It recommended vaccinating children aged 12-15 if they are at higher risk of Covid due to factors such as profound learning difficulties, severe neurodisabilities and severely weakened immune systems.
Switzerland
Switzerland approved vaccinating 12 to 15 year olds with the Pfizer-BioNTech drug on June 4.
Norway
The Norwegian Institute of Public Health recommended that 16 and 17 year olds were offered a vaccine, as soon as all over-18s are fully vaccinated. A final decision is expected next month.
San Marino
San Marino is offering vaccination for children aged 12 to 15, reported San Marino RTV, citing its Institute for Social Security.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
Company name: Farmin
Date started: March 2019
Founder: Dr Ali Al Hammadi
Based: Abu Dhabi
Sector: AgriTech
Initial investment: None to date
Partners/Incubators: UAE Space Agency/Krypto Labs
PROFILE OF INVYGO
Started: 2018
Founders: Eslam Hussein and Pulkit Ganjoo
Based: Dubai
Sector: Transport
Size: 9 employees
Investment: $1,275,000
Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri
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 bio
Job: Coder, website designer and chief executive, Trinet solutions
School: Year 8 pupil at Elite English School in Abu Hail, Deira
Role Models: Mark Zuckerberg and Elon Musk
Dream City: San Francisco
Hometown: Dubai
City of birth: Thiruvilla, Kerala
Five famous companies founded by teens
There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:
- Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate.
- Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc.
- Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway.
- Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
- Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
FIGHT CARD
Welterweight Mostafa Radi (PAL) v Tohir Zhuraev (TJK)
Catchweight 75kg Leandro Martins (BRA) v Anas Siraj Mounir (MAR)
Flyweight Corinne Laframboise (CAN) v Manon Fiorot (FRA)
Featherweight Ahmed Al Darmaki (UAE) v Bogdan Kirilenko (UZB)
Lightweight Izzedine Al Derabani (JOR) v Atabek Abdimitalipov (KYG)
Featherweight Yousef Al Housani (UAE) v Mohamed Arsharq Ali (SLA)
Catchweight 69kg Jung Han-gook (KOR) v Elias Boudegzdame (ALG)
Catchweight 71kg Usman Nurmagomedov (RUS) v Jerry Kvarnstrom (FIN)
Featherweight title Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
Lightweight title Bruno Machado (BRA) v Mike Santiago (USA)
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Real Madrid 1
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Athletic Bilbao 1
Williams (14')
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
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