• Sheikh Mohammed bin Rashid receives the Sinopharm vaccine to protect against Covid-19 on November 3, 2020. Courtesy: Dubai Media Office
    Sheikh Mohammed bin Rashid receives the Sinopharm vaccine to protect against Covid-19 on November 3, 2020. Courtesy: Dubai Media Office
  • Sheikh Nahyan bin Mubarak receives the first of two shots of a vaccine that was trialled in the UAE. Wam
    Sheikh Nahyan bin Mubarak receives the first of two shots of a vaccine that was trialled in the UAE. Wam
  • Sheikh Mansoor bin Mohammed, chairman of Dubai’s Supreme Committee of Crisis and Disaster Management, receives the Pfizer-BioNTech vaccine. Courtesy: Sheikh Mansoor
    Sheikh Mansoor bin Mohammed, chairman of Dubai’s Supreme Committee of Crisis and Disaster Management, receives the Pfizer-BioNTech vaccine. Courtesy: Sheikh Mansoor
  • Noura Al Kaabi, Minister of Culture and Youth, gets the Sinopharm jab.
    Noura Al Kaabi, Minister of Culture and Youth, gets the Sinopharm jab.
  • Mohammad Al Gergawi, Minister of Cabinet Affairs, receives the Covid-19 Sinopharm vaccine on Saturday, October 31. Courtesy: UAE Government Twitter
    Mohammad Al Gergawi, Minister of Cabinet Affairs, receives the Covid-19 Sinopharm vaccine on Saturday, October 31. Courtesy: UAE Government Twitter
  • Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, receives his first dose of the Covid-19 vaccine on Wednesday. Wam
    Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, receives his first dose of the Covid-19 vaccine on Wednesday. Wam
  • Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, takes the Sinopharm vaccine. Courtesy: Sheikh Saif bin Zayed Twitter
    Sheikh Saif bin Zayed, Deputy Prime Minister and Minister of Interior, takes the Sinopharm vaccine. Courtesy: Sheikh Saif bin Zayed Twitter
  • Sheikh Abdullah bin Bayyah, UAE Fatwa Council, is vaccinated with the Sinopharm innoculation on January 4, 2021. Wam
    Sheikh Abdullah bin Bayyah, UAE Fatwa Council, is vaccinated with the Sinopharm innoculation on January 4, 2021. Wam
  • Sheikh Khalid bin Mohammed, chair of Abu Dhabi's Executive Office, takes the first dose of the Sinopharm vaccine. Courtesy: Abu Dhabi Media Office
    Sheikh Khalid bin Mohammed, chair of Abu Dhabi's Executive Office, takes the first dose of the Sinopharm vaccine. Courtesy: Abu Dhabi Media Office
  • The UAE's health minister, Abdulrahman Al Owais, receives the Sinopharm vaccine.
    The UAE's health minister, Abdulrahman Al Owais, receives the Sinopharm vaccine.
  • Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, gives a thumbs up as he is vaccinated against Covid-19.
    Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, gives a thumbs up as he is vaccinated against Covid-19.
  • Sheikh Rashid bin Humaid Al Nuaimi, president of the UAE Football Association, receives the Covid-19 vaccine.
    Sheikh Rashid bin Humaid Al Nuaimi, president of the UAE Football Association, receives the Covid-19 vaccine.
  • Khalifa bin Dary, executive director of Dubai Ambulance Services Corporation, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
    Khalifa bin Dary, executive director of Dubai Ambulance Services Corporation, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
  • Lt Col Sheikh Zayed bin Hamad Al Nahyan, director of special patrols at Abu Dhabi Police, receives the Covid-19 vaccine. Courtesy: Abu Dhabi Police
    Lt Col Sheikh Zayed bin Hamad Al Nahyan, director of special patrols at Abu Dhabi Police, receives the Covid-19 vaccine. Courtesy: Abu Dhabi Police
  • Maj Gen Mohammed Al Marri, director general of the General Directorate of Residency and Foreigners Affairs Dubai, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
    Maj Gen Mohammed Al Marri, director general of the General Directorate of Residency and Foreigners Affairs Dubai, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
  • Maj Gen Talal Al Falasi, director general of Dubai's State Security Department, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
    Maj Gen Talal Al Falasi, director general of Dubai's State Security Department, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
  • Abdullah Al Falasi, director general of Dubai Government Human Resources Department, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
    Abdullah Al Falasi, director general of Dubai Government Human Resources Department, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
  • Amer Sharif, head of Dubai's Covid-10 Command and Control Centre, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
    Amer Sharif, head of Dubai's Covid-10 Command and Control Centre, receives his first dose of the Pfizer-BioNTech vaccine. Courtesy: Dubai Media Office
  • Obaid Al Shamsi, director general of the National Emergency Crisis and Disasters Management Authority, takes the first dose of Covid-19 vaccine
    Obaid Al Shamsi, director general of the National Emergency Crisis and Disasters Management Authority, takes the first dose of Covid-19 vaccine

Coronavirus explained: What is the Sinopharm vaccine and how does it compare to global alternatives?


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The UAE has joined the front line of the global fight against Covid-19 after approving a nationwide rollout of China’s Sinopharm vaccine.

But how does the vaccine compare to others now set for for wider public use – and can it end the pandemic?

How does the Sinopharm vaccine work ?

Developed by scientists at China’s state-owned pharmaceutical enterprise, the vaccine follows the tried-and-tested route of training the body’s immune system to detect and destroy viruses using injections of deactivated virus.

For the Covid-19 coronavirus, researchers used a compound which stops the virus from replicating, but still allow it to trigger a response from the immune system.

The deactivated virus method has been safely used for decades to create vaccines against viruses ranging from influenza and polio to rabies.

How is it given ?

By injection into a muscle – usually in the upper arm. Because the virus has been deactivated, the body’s response is relatively weak, so two injections are needed over 28 days.

How do we know it’s safe and effective ?

In April, Chinese officials approved small trials in volunteers to check that the vaccine triggered an immune response without serious side-effects. The results – published in the respected medical journal The Lancet – led to approval for a far larger "Phase III" study in collaboration with the UAE.

Since September, 31,000 volunteers from 125 nations in the age-range 18 to 60 have been given the vaccine.

While the results have not been formally published, according to the UAE health ministry the vaccine is 86 per cent effective in preventing Covid-19, and 100 per cent effective in preventing moderate or severe cases of the disease.

But on December 30, 2020, Sinopharm announced that phase three trials of the vaccine showed that it was 79 per cent effective.

The results also showed that the vaccine successfully triggered an immune system response in 99 per cent of patients – but without any serious side-effects.

Further studies are continuing in the UAE and elsewhere, including Jordan, Brazil, Morocco and Serbia.

Why was it not tested in China ?

Ironically, because of China’s success in combating the virus through the rapid introduction of lockdowns. This has led to rates of infection dropping so low it is hard to test whether a vaccine protects against Covid-19.

Even so, in July Chinese officials authorised the emergency use of the vaccine, which has now been given to almost one million people. This is expected to give valuable insights into the rate of side-effects.

How does it compare to other approved Covid vaccines ?

  • Margaret Keenan, 90, is applauded by staff as she returns to her ward after becoming the first person in the United Kingdom to receive the Pfizer-BioNtech Covid-19 vaccine at University Hospital, Coventry. EPA
    Margaret Keenan, 90, is applauded by staff as she returns to her ward after becoming the first person in the United Kingdom to receive the Pfizer-BioNtech Covid-19 vaccine at University Hospital, Coventry. EPA
  • Margaret Keenan receives the vaccine, administered by nurse May Parson. EPA
    Margaret Keenan receives the vaccine, administered by nurse May Parson. EPA
  • Margaret Keenan speaks to the media at University Hospital in Coventry. AFP
    Margaret Keenan speaks to the media at University Hospital in Coventry. AFP
  • British Prime Minister Boris Johnson gestures as he speaks to staff at Guy's Hospital in London. AP Photo
    British Prime Minister Boris Johnson gestures as he speaks to staff at Guy's Hospital in London. AP Photo
  • Retired nurse Suzanne Medows speaks to race relations campaigner Dr Hari Shukla, 87, and his wife Ranju, before he receives the Pfizer-BioNTech Covid-19 vaccine at the Royal Victoria Infirmary in Newcastle. AP Photo
    Retired nurse Suzanne Medows speaks to race relations campaigner Dr Hari Shukla, 87, and his wife Ranju, before he receives the Pfizer-BioNTech Covid-19 vaccine at the Royal Victoria Infirmary in Newcastle. AP Photo
  • Sister Joanna Sloan receives the Pfizer-BioNTech Covid-19 vaccine, as the first person in Northern Ireland at the Royal Victoria Hospital, in Belfast. AP Photo
    Sister Joanna Sloan receives the Pfizer-BioNTech Covid-19 vaccine, as the first person in Northern Ireland at the Royal Victoria Hospital, in Belfast. AP Photo
  • "Bill" William Shakespeare, 81, receives the Pfizer-BioNTech Covid-19 vaccine, at University Hospital, Coventry. AP Photo
    "Bill" William Shakespeare, 81, receives the Pfizer-BioNTech Covid-19 vaccine, at University Hospital, Coventry. AP Photo
  • Michael Tibbs, 99 is given the Pfizer-BioNtech Covid-19 vaccine at Queen Alexandra Hospital in Portsmouth. Getty Images
    Michael Tibbs, 99 is given the Pfizer-BioNtech Covid-19 vaccine at Queen Alexandra Hospital in Portsmouth. Getty Images
  • Michael Tibbs and his son Philip enjoy a cup of tea after Michael received the Pfizer-BioNtech Covid-19 vaccine at Queen Alexandra Hospital. Getty Images
    Michael Tibbs and his son Philip enjoy a cup of tea after Michael received the Pfizer-BioNtech Covid-19 vaccine at Queen Alexandra Hospital. Getty Images
  • "I've had my covid vaccination" stickers at the Royal Victoria Infirmary in Newcastle. Getty Images
    "I've had my covid vaccination" stickers at the Royal Victoria Infirmary in Newcastle. Getty Images
  • A nurse holds a phial of the Pfizer-BioNTech Covid-19 vaccine at Guy's Hospital in London. Reuters
    A nurse holds a phial of the Pfizer-BioNTech Covid-19 vaccine at Guy's Hospital in London. Reuters
  • Medical personnel prepare to administer the Pfizer-BioNTech Covid-19 vaccine to recipients at a health centre in Cardiff. AFP
    Medical personnel prepare to administer the Pfizer-BioNTech Covid-19 vaccine to recipients at a health centre in Cardiff. AFP
  • A woman walks past graffiti with the words Victory to the NHS on a wall at the Royal Victoria Hospital in West Belfast, Northern Ireland. AP Photo
    A woman walks past graffiti with the words Victory to the NHS on a wall at the Royal Victoria Hospital in West Belfast, Northern Ireland. AP Photo

Earlier this month, a vaccine developed by Pfizer and the German biotech company BioNTech became the first to announce positive early results from a Phase III study. Involving over 43,000 volunteers, the results showed a 95 per cent success in preventing Covid-19 after two doses, and no serious safety concerns.

It has become the first to be approved by independent regulators, following sign-off by officials in the UK. Approval in the US and European Union is expected to follow within weeks.

However, the vaccine is based on a radically different from that used in the Sinopharm vaccine. Instead of using deactivated virus, the Pfizer/BioNTech vaccine reprogrammes the body’s own cells to create fragments of the virus themselves.

This is done via two injections of genetic instructions in the form of mRNA, which the cells use to make a part of the virus which trains the immune system to detect the full virus if infection occurs.

While the idea of “re-programming” healthy cells in this way has been around for many years, it has never been successfully used before. Attempts to use it to combat other diseases have led to serious side-effects, but experts point out that the Pfizer/BioNTech vaccine involves much lower doses.

Even so, reports of side-effects among three healthcare workers have led UK regulators to advise that those with a history of serious allergic reactions should not be given the vaccine.

In Dubai, the Pfizer-BioNTech vaccine is initially available to people aged over 60, those with chronic diseases, people with disabilities, frontline workers and people in essential sectors.

It is available at seven healthcare centres in the emirate.

From April, the vaccine will be given to all age groups, officials said earlier this month.

Officials hope to vaccinate 70 per cent of the population by later this year as part of efforts to achieve 'herd immunity'.

The vaccine, which was found to be 95 per cent effective in late-stage trials, is administered for free on a voluntary basis.

UAE residents can register and book appointments for the vaccination through the DHA app or the DHA’s free number 800 342.

The Sinopharm vaccine is available across all health centres.

What other vaccines are available ?

According to the World Health Organization, more than 300 vaccines are currently under development. The next to win independent approval is expected to be the vaccine developed at Oxford University in collaboration with AstraZeneca.

This involves injecting a harmless, deactivated virus that has been modified to carry a part of the Covid virus on its surface. This triggers a reaction from the immune system, which is then primed to attack the real virus if infection occurs.

According to results based on 11,000 volunteers published in The Lancet earlier this month, the vaccine is 70 per cent effective at preventing symptomatic infections, with no serious side-effects.

Meanwhile, the Sputnik V vaccine developed in Russia uses a similar approach, but with two different viruses. It is claimed to be 95 per cent effective, with around a quarter of volunteers experiencing mild side-effects.

So are we close to bringing the pandemic under control ?

Despite the hoopla over the approval of the first vaccines, serious questions and challenges remain. While attention has focused on the effectiveness of the vaccines, the impressive figures relate only to prevention of Covid-19 – not protection against infection. It remains unclear whether vaccinated people can still carry the virus and thus inadvertently spread it to others.

Even if the vaccines are effective against infection, they will still fail to stop the pandemic unless enough people are vaccinated. Experts calculate that around 70 per cent of the population need to be treated to achieve so-called herd immunity, where so many people are protected that the virus can no longer thrive.

The logistics of making and delivering vast quantities of the vaccine around the world are daunting. Some of the vaccines – such as the mRNA types – have to be kept at very low temperatures until injected. The reluctance of people to be vaccinated – so-called vaccine hesitancy – may also prove to be a major barrier to ending the pandemic.

Robert Matthews is Visiting Professor of Science at Aston University, Birmingham, UK

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat