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The UAE has come first in the latest Covid-19 global resilience rankings, followed by Cyprus, Bahrain and Israel.
The Emirates was placed first in the Pandemic Resilience Index 2022, which was compiled by the Consumer Choice Centre, an advocacy group based in the US.
Mass testing, vaccination approval and distribution of booster shots were among the key factors that helped the UAE to secure the top spot.
The UAE was the pioneer of the booster rollout. Countries such as New Zealand, Australia and Canada took five months longer to get it up and running
Maria Chaplia,
Consumer Choice Centre
The original index, which collated data up until March last year, ranked the UAE second in the world when it came to Covid-19 resilience.
However, the updated index incorporates new data between the end of March and late November last year, taking into consideration each country's booster programme.
“The UAE was the pioneer of the booster rollout,” said Maria Chaplia, research manager at the Consumer Choice Centre.
“Countries such as New Zealand, Ukraine, Australia, Spain and Canada took five months longer to get it up and running.
“Compared to the initial results, the change in the ranking is largely due to the booster vaccine rollout delays.”
According to the data, Israel, which was ranked the most resilient country in the original index, started administering boosters 75 days later than the UAE.
With the onset of new variants of the infection over the past nine months, Ms Chaplia said the UAE dramatically increased its testing to try to curb the spread of Covid-19.
Greece recorded the highest increase in testing — up 500 per cent — between March and November last year, while Luxembourg and Sweden reduced their testing.
The Pandemic Resilience Index ranked 40 countries according to their health systems' resilience to the Covid-19 crises.
It scored countries out of 10 for the efforts in tackling the pandemic head on, with the UAE securing 9.5.
The only two countries to move down the list were Israel, which moved from first to fourth, and the UK, which fell from fourth to seventh.
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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The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
Has seven diaries in which he has jotted down notes about his work and money he earned
Keeps the diaries in his car to remember his journey in the Emirates
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
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