An Abu Dhabi physician has been suspended after breaching a confidentiality agreement by discussing his involvement in clinical trials for a Covid-19 vaccine.
Abu Dhabi's Department of Health took action after the health worker revealed his immunity results in a video clip following his participation in the trial.
The UAE hosted a Phase-3 trial of China's Sinopharm vaccine which involved 31,000 volunteers in the Emirates, Bahrain and Jordan.
The jab has since been administered to frontline medical workers, senior officials and some members of the Cabinet, after it received approval from the UAE Government for limited use in September.
"Revealing such information violates UAE legislation, and breaches protocol around the clinical trials and confidentially agreements," said a Department of Health statement.
"Clinical trials are conducted according to strict healthcare procedures and international protocols.
"As is the case with any scientific research, all clinical trial participants are subject to confidentiality agreements. These require that they do not disclose any details, unless a relevant entity chooses to do so."
Leading UAE figures receive vaccine:
The country hosted a Phase-3 trial that involved 31,000 volunteers in the Emirates, Bahrain and Jordan.
The jab has since been administered to frontline medical workers, senior officials and some members of the Cabinet, including Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, after it received approval from the UAE Government for limited use in September.
In mid-October, China National Biotec Group, part of Sinopharm, which has two vaccines in development, said about 480,000 people had taken the jab to date. A further 93,000-plus had applied to be inoculated.
The results of the Phase-3 trial have not been independently reviewed in a published article yet, but a study in Lancet Infectious Diseases last month showed strong results from Phase 1 and 2, including in people older than 60.
Sinopharm's Phase-1 and 2 trials were carried out in China between 29 April and 30 July and involved more than 600 healthy volunteers aged 18 to 80.
In those two phases, the Lancet article said, the vaccine triggered antibodies that block the virus from infecting cells in all volunteers within 42 days.
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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