Theyab bin Mohamed bin Zayed, Chairman of Abu Dhabi Crown Prince's Court, speaks to a girl as she waits to receive a vaccine dose in a new Sinopharm trial for children.
Nine hundred children aged between 3 and 17 will receive the doses in the trial.
Volunteers are checked for side effects and monitored.
A girl gives a thumbs-up as she undergoes a basic medical check.
Although most adults have now received at least one vaccine shot, most children are not inoculated against the virus.
In Dubai, vaccines have already been given to some children aged 12 to 15, and to many aged between 16 and 18.
A coronavirus vaccine trial on young children led to more than 90 per cent of them generating antibodies against the disease.
Medics recorded only minor side effects after two doses of the Chinese-made inactivated vaccine was administered.
Officials set out initial results of the Abu Dhabi-based study at a televised briefing on Tuesday evening.
Noura Al Ghaithi, a senior official at the emirate's public hospital operator, Seha, said 96.6 per cent of children generated a good level of antibodies.
There were no negative side effects among children who received the vaccine, other than minor fever and arm pain, which fades very quickly
Noura Al Ghaithi, Abu Dhabi Health Services Company, Seha
"There were no negative side effects among children who received the vaccine, other than minor fever and arm pain, which fades very quickly," she said of the trial, which concluded last month and included young volunteers from the royal family.
"These side effects are seen in any vaccine taken, such as against polio."
She said 29.7 per cent of children had arm pain, eight per cent reported headaches and only 3 per cent had a fever.
Mild fever and sore arms main side effects
"96.6 per cent of children developed antibodies against the virus, considered very high for this age group," she said.
"There were no infections [since the trial] among children who had both doses. We encourage all families to provide safety for their children by getting vaccinated."
Ms Al Ghaithi said that when adults were included, 72.4 per cent of the population had received two doses of the vaccine.
She restated the benefits of having the shots.
Between January 1 and July 23, eight out of 10 people who were admitted to hospital with Covid-19 in the country were found to be unvaccinated, as were nine out of 10 who were sent to intensive care.
Al Hosn app is revamped
The country's main tracing app has been revamped with new features.
These include a new display showing if someone has been vaccinated and had a recent PCR swab test.
Speaking at the same briefing, Brig Khamis Al Kaabi, from the federal immigration authority ICA, said tourists and new residents who were vaccinated abroad will be able to upload their vaccine certificates from August 15.
This will be particularly important, as Al Hosn is expected to be widely used when Abu Dhabi introduces restrictions on unvaccinated people entering public places from August 20.
The app is also increasingly used for travel, with several airlines accepting it as official proof of PCR tests upon airport check-in.
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
