A musician is serenading medics fighting the coronavirus outbreak in an Abu Dhabi hospital with a piece she penned to pay tribute to their “selfless service”.
Burjeel Hospital pianist Elenora Borisova, who is known as Nora Lee, was inspired after watching the doctors and nurses she sees every day treating patients.
Many were working longer shifts to treat Covid-19 patients and Ms Borisova wanted to do something to help boost their morale.
“Working in a hospital, I am a witness to the selfless services offered by doctors and nurses during these days” said the 31-year-old from Russia, who has been playing the piano since she was five.
"They are working longer hours, attending to each patient."
“I wanted to play something more relaxing.”
So she wrote up Music of Hope, a neoclassical style piece to help raise the spirits of doctors and visitors to the hospital.
“This is my tribute to all doctors, nurses and other healthcare professionals across the world who are engaged in this battle,” she said.
Visitors to the hospital are fans of Ms Borisova’s composition and some even request her to play their favourite songs.
She is happy to oblige.
“It means a lot and adds value to what I do,” she said.
The hospital has employed a pianist since it opened in 2012, and Ms Borisova has worked as the resident musician for the past two years.
John Sunil, the chief executive of Burjeel Hospitals said the pandemic has been lonely for many people, even patients, who must be isolated from others.
“Here is where we see the magical power of music. We are getting a lot of responses from patients. Music, they say, is a stress buster and it cultivates hope,” he said.
Elsewhere in the UAE, a doctor spoke about her gratitude after members of Dubai Police saluted her instead of inspecting her papers in the early hours of Wednesday.
Writing on Twitter, Ayesha Sultana said she had just finished her shift at the hospital and was driving back home at 1am during the sterilisation drive when she was stopped by a police officer.
“I told him I'm a doctor returning from duty, and had all my papers to present to them.
“But he refused to check anything and gave me a salute. As a 🇦🇪 resident, this is the biggest day of my life THANKYOU,” she tweeted.
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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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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
