• A major clean-up drive has been in force across Dubai. Pawan Singh / The National
    A major clean-up drive has been in force across Dubai. Pawan Singh / The National
  • A Dubai Municipality worker takes part in the emirate's sterilisation campaign in Al Furjan. All pictures by Pawan Singh/The National l
    A Dubai Municipality worker takes part in the emirate's sterilisation campaign in Al Furjan. All pictures by Pawan Singh/The National l
  • Dubai Municipality workers disinfecting the streets in Al Furjan
    Dubai Municipality workers disinfecting the streets in Al Furjan
  • Streets, roads and public transport vehicles are being disinfected as part of the ongoing initiative
    Streets, roads and public transport vehicles are being disinfected as part of the ongoing initiative
  • The streets of Al Furjan, in Dubai, are sprayed to help contain the spread of coronavirus
    The streets of Al Furjan, in Dubai, are sprayed to help contain the spread of coronavirus
  • Dubai Municipality workers disinfecting the streets in Al Furjan
    Dubai Municipality workers disinfecting the streets in Al Furjan
  • Residents are being urged to stay indoors apart from essential trips while the clean-up campaign is taking place
    Residents are being urged to stay indoors apart from essential trips while the clean-up campaign is taking place
  • A Dubai Municipality worker cleans up the streets in Al Furjan
    A Dubai Municipality worker cleans up the streets in Al Furjan

Coronavirus: Dubai steps up clean-up drive to combat Covid-19 - in pictures


  • English
  • Arabic

As tens of thousands of Dubai's residents remains indoors as part of a national stay-home strategy, a select group of hardy workers are hitting the streets every day to lead the fight against Covid-19.

Sporting protective gear and armed with disinfectant sprays, the clean team of Dubai Muncipality staff are at the forefront of a nationwide sterilisation campaign.

They are covering every inch of the emirate after the clean-up campaign was extended to 24-hours a day, until at least April 18.

Workers were recently out in force in Al Furjan and are journeying to all corners of the emirate to help slow the spread of the virus.

Residents in Dubai now require a permit - which can be approved online - in order to leave the house for essential journeys while the strategy is in place.

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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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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
  • Stay invested: Time in the market, not timing the market, is critical to long-term gains.
  • Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
  • Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
 
 
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Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

ENGLAND SQUAD

Goalkeepers Henderson, Johnstone, Pickford, Ramsdale

Defenders Alexander-Arnold, Chilwell, Coady, Godfrey, James, Maguire, Mings, Shaw, Stones, Trippier, Walker, White

Midfielders Bellingham, Henderson, Lingard, Mount, Phillips, Rice, Ward-Prowse

Forwards Calvert-Lewin, Foden, Grealish, Greenwood, Kane, Rashford, Saka, Sancho, Sterling, Watkins 

The National photo project

Chris Whiteoak, a photographer at The National, spent months taking some of Jacqui Allan's props around the UAE, positioning them perfectly in front of some of the country's most recognisable landmarks. He placed a pirate on Kite Beach, in front of the Burj Al Arab, the Cheshire Cat from Alice in Wonderland at the Burj Khalifa, and brought one of Allan's snails (Freddie, which represents her grandfather) to the Dubai Frame. In Abu Dhabi, a dinosaur went to Al Ain's Jebel Hafeet. And a flamingo was taken all the way to the Hatta Mountains. This special project suitably brings to life the quirky nature of Allan's prop shop (and Allan herself!).

BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

Brief scoreline:

Tottenham 1

Son 78'

Manchester City 0