• Families walk in Umm Al Emarat Park in Abu Dhabi. Victor Besa / The National
    Families walk in Umm Al Emarat Park in Abu Dhabi. Victor Besa / The National
  • Abu Dhabi private school staff wait to be vaccinated against Covid-19 as part of a drive organised by Adek. Courtesy: Abu Dhabi Department of Education and Knowledge
    Abu Dhabi private school staff wait to be vaccinated against Covid-19 as part of a drive organised by Adek. Courtesy: Abu Dhabi Department of Education and Knowledge
  • A man receives a dose of a vaccine against Covid-19 at St Paul’s Church in Abu Dhabi. Khushnum Bhandari / The National
    A man receives a dose of a vaccine against Covid-19 at St Paul’s Church in Abu Dhabi. Khushnum Bhandari / The National
  • A coronavirus vaccine shipment is unloaded from an Emirates aircraft at Dubai International Airport on February 1. The airline is part of the Vaccine Logistics Alliance, which also includes logistics giant DP World. AFP
    A coronavirus vaccine shipment is unloaded from an Emirates aircraft at Dubai International Airport on February 1. The airline is part of the Vaccine Logistics Alliance, which also includes logistics giant DP World. AFP
  • A panel indicates the way to a Covid-19 vaccination centre set up at Dubai International Financial Centre. AFP
    A panel indicates the way to a Covid-19 vaccination centre set up at Dubai International Financial Centre. AFP
  • A woman waits for her turn at a vaccination centre at Dubai International Financial Centre. AFP
    A woman waits for her turn at a vaccination centre at Dubai International Financial Centre. AFP
  • A man is registered before receiving a dose of vaccine at a centre in Dubai International Financial Centre. AFP
    A man is registered before receiving a dose of vaccine at a centre in Dubai International Financial Centre. AFP
  • A health worker checks a man's temperature before he receives a dose of vaccine. AFP
    A health worker checks a man's temperature before he receives a dose of vaccine. AFP
  • A commuter wears a face mask while travelling on the Dubai Metro. AP
    A commuter wears a face mask while travelling on the Dubai Metro. AP

UAE

Health

UAE records 1,615 Covid-19 cases in new 2022 low

Another 2,219 people recovered from the virus during 24-hour reporting period

The National

February 08, 2022

  • English
  • Arabic

The UAE recorded 1,615 new Covid-19 cases on Tuesday, as daily infections hit their lowest mark this year for the second day in a row.

Another 2,219 people overcame the virus as recoveries surpassed new infections for the second consecutive day.

Four people died during the 24-hour reporting period.

The UAE has confirmed 860,976 infections, 788,861 recoveries and 2,269 deaths since announcing its first cases in late January, 2020.

Daily case numbers have declined in recent week having risen sharply at the end of 2021.

Having fallen below 50 in early December, infections topped 3,000 several times in January.

The last time daily cases were lower was on December 24, when 1,352 positive tests were recorded.

The number of active cases in the Emirates dropped to 69,846, thanks to the number of recoveries exceeding new cases.

The latest infections were identified as a result of 482,477 PCR tests.

More than 129 million tests have now been conducted under a robust screening strategy aimed at curbing the spread of the virus.

Mass testing of the public and a nationwide vaccination campaign remain central to the UAE's recovery strategy.

More than 23.7 million doses of Covid-19 vaccine have been administered to the public, with about 94.6 per cent of the population now fully vaccinated.

Authorities have urged eligible members of the public to receive a booster dose to support the country's fight against Covid-19.

Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

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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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Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi

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Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.

Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.

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Australia (15-1): Israel Folau; Dane Haylett-Petty, Reece Hodge, Kurtley Beale, Marika Koroibete; Bernard Foley, Will Genia; David Pocock, Michael Hooper (capt), Lukhan Tui; Adam Coleman, Izack Rodda; Sekope Kepu, Tatafu Polota-Nau, Tom Robertson.

Replacements: Tolu Latu, Allan Alaalatoa, Taniela Tupou, Rob Simmons, Pete Samu, Nick Phipps, Matt Toomua, Jack Maddocks.

Updated: February 08, 2022, 10:20 AM