• Emirati Aysha Al Blooshi is an advanced paramedic and her colleague Marwan Al Mansoori, from Yemen, is an emergency responder. Both work at the Dubai Corporation for Ambulance Services. Leslie Pableo for The National
    Emirati Aysha Al Blooshi is an advanced paramedic and her colleague Marwan Al Mansoori, from Yemen, is an emergency responder. Both work at the Dubai Corporation for Ambulance Services. Leslie Pableo for The National
  • Faisal Kamil, a father of three from Sudan, is a quality control manager at City Transport in Abu Dhabi. His team sanitises buses in the capital to ensure essential workers can get to supermarkets and hospitals. Victor Besa / The National
    Faisal Kamil, a father of three from Sudan, is a quality control manager at City Transport in Abu Dhabi. His team sanitises buses in the capital to ensure essential workers can get to supermarkets and hospitals. Victor Besa / The National
  • Leen Fares, from Syria, is a chemist. The Dubai resident has twice the number of customers and works long days to sure they get the medicine they need. Reem Mohammed / The National
    Leen Fares, from Syria, is a chemist. The Dubai resident has twice the number of customers and works long days to sure they get the medicine they need. Reem Mohammed / The National
  • Navas Ellias, from India, is a taxi driver. He says the public have been positive about him remaining at the wheel to take people on essential journeys to supermarkets, pharmacies and hospitals. Chris Whiteoak / The National
    Navas Ellias, from India, is a taxi driver. He says the public have been positive about him remaining at the wheel to take people on essential journeys to supermarkets, pharmacies and hospitals. Chris Whiteoak / The National
  • Faqir Mohammad, from Pakistan, is a gardener. Temperatures are taken at his housing accommodation to eliminate the spread of the virus. Reem Mohammed / The National
    Faqir Mohammad, from Pakistan, is a gardener. Temperatures are taken at his housing accommodation to eliminate the spread of the virus. Reem Mohammed / The National
  • Emirati doctor Fatima Al Kaabi, from Abu Dhabi's SKMC, works 12 to 18 hours a day and is on call 24 hours a day, seven days a week. Victor Besa / The National
    Emirati doctor Fatima Al Kaabi, from Abu Dhabi's SKMC, works 12 to 18 hours a day and is on call 24 hours a day, seven days a week. Victor Besa / The National
  • Taha Hussein, from Egypt, is a barber at the Hair & Beard gents' salon near Ibn Batutta Mall in Dubai. He uses disposable capes and blades, as well as hand sanitiser, to protect his customers. Pawan Singh / The National
    Taha Hussein, from Egypt, is a barber at the Hair & Beard gents' salon near Ibn Batutta Mall in Dubai. He uses disposable capes and blades, as well as hand sanitiser, to protect his customers. Pawan Singh / The National
  • Bandana Rai, from Nepal, is a cashier at Lulu Hypermarket, Khalidiyah Mall in Abu Dhabi. It is among the few stores allowed open to ensure shoppers can get essentials. She says she feels safe because the company has installed thermal scanners and has given staff gloves and masks. Victor Besa / The National
    Bandana Rai, from Nepal, is a cashier at Lulu Hypermarket, Khalidiyah Mall in Abu Dhabi. It is among the few stores allowed open to ensure shoppers can get essentials. She says she feels safe because the company has installed thermal scanners and has given staff gloves and masks. Victor Besa / The National
  • Mutaz Kamal, from Jordan, is the manager at Souq Planet in Abu Dhabi's Etihad Plaza. Souq Planet's owners also make cleaning products, meaning his shop is well stocked with hand sanitiser. Victor Besa / The National
    Mutaz Kamal, from Jordan, is the manager at Souq Planet in Abu Dhabi's Etihad Plaza. Souq Planet's owners also make cleaning products, meaning his shop is well stocked with hand sanitiser. Victor Besa / The National
  • Emirati Afra Al Dhaheri is a vet and owns the capital's Cloud9 Pet Hotel. She offers free board and services for the pets of medical staff fighting the coronavirus pandemic. Victor Besa / The National
    Emirati Afra Al Dhaheri is a vet and owns the capital's Cloud9 Pet Hotel. She offers free board and services for the pets of medical staff fighting the coronavirus pandemic. Victor Besa / The National
  • Dr Valerie Battistella, from France, is a vet at the Vienna Veterinary Clinic in Dubai. "The public has been surprised that we are open but also very very grateful." Chris Whiteoak / The National
    Dr Valerie Battistella, from France, is a vet at the Vienna Veterinary Clinic in Dubai. "The public has been surprised that we are open but also very very grateful." Chris Whiteoak / The National
  • Mohammad Sajid Ali, from India, is an alphamed technician with the Tadweer sterilisation team in Abu Dhabi. He says: "I do my job for the children; I want to keep them safe." Victor Besa / The National
    Mohammad Sajid Ali, from India, is an alphamed technician with the Tadweer sterilisation team in Abu Dhabi. He says: "I do my job for the children; I want to keep them safe." Victor Besa / The National
  • Left to right: Soyab Bhasea, from India and Mohammad Zayed, from Pakistan, are delivery drivers for a distribution company, delivering goods to supermarkets and warehouses. Mohammad says: "I have to continue my work in these times. Allah hafiz [God will protect us]." Reem Mohammed / The National
    Left to right: Soyab Bhasea, from India and Mohammad Zayed, from Pakistan, are delivery drivers for a distribution company, delivering goods to supermarkets and warehouses. Mohammad says: "I have to continue my work in these times. Allah hafiz [God will protect us]." Reem Mohammed / The National
  • Muhammad Asif, from Pakistan, is a security guard at the Movenpick Ibn Battuta Gate Hotel in Dubai. “I ask the delivery men to leave the packages outside and I bring it in. I cannot take any risks," he says. "We have many long-term occupants and a great number of them are elderly.” Pawan Singh / The National
    Muhammad Asif, from Pakistan, is a security guard at the Movenpick Ibn Battuta Gate Hotel in Dubai. “I ask the delivery men to leave the packages outside and I bring it in. I cannot take any risks," he says. "We have many long-term occupants and a great number of them are elderly.” Pawan Singh / The National
  • Omar Edehmen, from Morrocco, is the head butcher at Souq Planet in Abu Dhabi. He says: "The first thing I do before I go to my work area is to thoroughly wash my hands before putting on my gloves. When I remove my gloves, I use hand sanitiser. If I know I touched something out of the work area, I wash my hands again before putting a new pair of gloves. A face mask is also always used when in the work area." Victor Besa / The National
    Omar Edehmen, from Morrocco, is the head butcher at Souq Planet in Abu Dhabi. He says: "The first thing I do before I go to my work area is to thoroughly wash my hands before putting on my gloves. When I remove my gloves, I use hand sanitiser. If I know I touched something out of the work area, I wash my hands again before putting a new pair of gloves. A face mask is also always used when in the work area." Victor Besa / The National
  • Sanjay Kumar, from India, is a food delivery driver. He says: "Now, wherever I deliver the food, I leave the food package at the security reception or at the reception of the building, as customers are paying for the orders online. We are also using face masks, gloves, and washing and sanitising our hands regularly for safety." Sanjay works at the Indian restaurant Manvaar near Karama Fish Market in Dubai. Pawan Singh / The National
    Sanjay Kumar, from India, is a food delivery driver. He says: "Now, wherever I deliver the food, I leave the food package at the security reception or at the reception of the building, as customers are paying for the orders online. We are also using face masks, gloves, and washing and sanitising our hands regularly for safety." Sanjay works at the Indian restaurant Manvaar near Karama Fish Market in Dubai. Pawan Singh / The National
  • Servesh Yadav, from India, is an Abu Dhabi free zone maintenance worker. Such crews ensure the ports can work around the clock to keep vital supplies coming in. Victor Besa / The National
    Servesh Yadav, from India, is an Abu Dhabi free zone maintenance worker. Such crews ensure the ports can work around the clock to keep vital supplies coming in. Victor Besa / The National
  • Bam Babhdur, from Nepal, is a cleaner at the Khalidiyah Mall. He says: "I have protective equipment to keep safe. I am not scared; I am doing my duty." Victor Besa / The National
    Bam Babhdur, from Nepal, is a cleaner at the Khalidiyah Mall. He says: "I have protective equipment to keep safe. I am not scared; I am doing my duty." Victor Besa / The National

Coronavirus: meet 20 heroes in UAE's frontline fight against Covid-19


  • English
  • Arabic

The coronavirus pandemic sweeping across the globe has led to seismic changes in the everyday lives of millions of people here in the UAE.

Classrooms and lecture halls are empty, once bustling malls and packed restaurants are closed and offices that were once hives of industry are silent as staff work from home.

But not every worker has the chance to protect themselves and their loved ones by simply staying indoors – away from a deadly disease that does not discriminate and about which we still have much to learn.

Everyone is going the extra mile, which is very heart-warming. It makes your fatigue diminish when you see everyone carrying the weight

A crucial army of dedicated workers is tackling the virus head-on, providing health care, faithfully staffing chemist and supermarket counters, ensuring public transport runs smoothly for those who need it and even offering acts of kindness in troubling times.

While healthcare professionals are rightly lauded and cheered from balconies and front doors, they are not alone in putting the safety of others above their own.

The National has shone a light on a select few of these hardy workers battling to keep the UAE up and running while the majority must isolate at home.

The hospital doctor clocking up 18 hours a day to save lives

Fatima Al Kaabi knows only too well the risks posed by the highly contagious virus.

The department head of oncology and haematology at Seha’s Sheikh Khalifa Medical City in Abu Dhabi has twice had to be tested for Covid-19 due to her exposure to people carrying the virus.

“There are two aspects of life: the personal life, which doesn’t exist now and the professional life that has taken over the personal life,” she said.

“Before, I used to work from 8am to 5pm daily but since Covid-19 started we basically work 12 to 18 hours a day and are on call and alert 24/7. I will tell you why: it is because we have a very good team.

"Everyone is going the extra mile, which is very heart-warming. It makes your fatigue diminish when you see everyone carrying the weight.”

Dr Fatima Al Kaabi has to keep a distance from her family after working closely with Covid-19 patients. Victor Besa / The National
Dr Fatima Al Kaabi has to keep a distance from her family after working closely with Covid-19 patients. Victor Besa / The National

Dr Al Kaabi maintains a distance from her family when at home.

“All of my work clothes are put in a bag and dealt with separately.  I am the only one who goes out to work and I come home late at night and keep my interactions with my family to a minimum.

"I’ll get tested before I come home to make sure everyone is kept safe,” she said.

However, there is light at the end of the tunnel.

“I see hope not because I want to see hope but because what is happening around us. If you see Wuhan, South Korea, Singapore, the curve is flattening, the death rate has gone down, and the new cases have diminished. So, this is coming to the UAE.

"We are just hopefully getting to the peak and flattening [the curve] soon, but even if the worst is yet to come we are ready to face it and that is the most important thing.”

Faisal Kamil from Sudan, a father of three, is a quality control manager at City Transport in Abu Dhabi. Victor Besa/The National
Faisal Kamil from Sudan, a father of three, is a quality control manager at City Transport in Abu Dhabi. Victor Besa/The National

The transport worker keeping the UAE on the move

Faisal Kamil from Sudan believes that people like him are at a greater risk of contracting the virus than most.

The quality control employee at City Transport – Abu Dhabi's public bus service operator – must be constantly on his guard against infection due to the nature of the job.

It is a weighty responsibility for a man with three children at home.

“We deal with hundreds of different people each day. You don’t know who is sick and who is not, unlike doctors for example, who know who is sick and who isn’t,” he said.

“I sanitise my hands. We sanitise the buses after each use, the seats, ourselves – everything is sanitised around the clock.”

In the darkest of hours for many, however, he is making the most of moments of joy.

“Life has been beautiful during self-quarantine. It is as if I just discovered who my children are. We have never spent so much time together before and we have formed stronger bonds with each other,” he said.

Although Mr Kamil and his family have been brought closer to together by the pandemic – others must stay apart from their loved ones to protect them.

Emirati Aysha Al Blooshi and colleague Marwan Al Mansoori, from Yemen, wait for emergency calls to come in their Dubai ambulance. Leslie Pableo for The National
Emirati Aysha Al Blooshi and colleague Marwan Al Mansoori, from Yemen, wait for emergency calls to come in their Dubai ambulance. Leslie Pableo for The National

The emergency worker forced to isolate from his family

Marwan Al Mansoori, an emergency responder with Dubai Ambulance Corporation, has not seen his three-year-old daughter for three weeks.

He moved out of the house to keep his family safe and will remain in his accommodation until the crisis is under control.

“The first thing I’ll do after this ends, is go home and give her a big hug,” he said.

Although he speaks to his daughter and his family on daily video calls, he said it is not enough.

“I can’t wait to lift her up and see her face light up. I will get her everything and anything she wants,” Mr Al Mansoori said.

At home he said they have told his daughter, Maryam, that he has travelled away for work.

“It is the only excuse we could give her because she couldn’t understand why I am not home to take her out which is what she is used to.”

He supports a large family and cannot risk returning home each night.

“While we are given full protective gear, there are 16 people living in my house: my elderly parents; my siblings and their children," he said

"I am the only person in the medical field and who goes out. The rest all have administrative jobs and are working from home right now. Right now, my job and the UAE needs me more than ever,” he said.

The Emirati paramedic fighting to save lives

His colleague, advanced paramedic Aysha Al Blooshi, has three children. Her youngest is five months old.

“We work 12 hours, four days on and four days off but now we work six days a week followed by two days off," she said.

"After each day, I take off all my work gear and shoes and leave it outside the house. Then before I even come close to my children, I take a shower.

"It is hard and everyone is tense but it is a necessity. I never expected or suspected anything like this would happen but thankfully, here in the UAE we take care of everyone. We treat everyone the same. Everyone will get the same care regardless of nationality."

Muhammad Asif cares for elderly residents, ensures visitors have gloves and a face mask, and takes deliveries and packages to his residents' doors. Pawan Singh / The National
Muhammad Asif cares for elderly residents, ensures visitors have gloves and a face mask, and takes deliveries and packages to his residents' doors. Pawan Singh / The National

The security guard looking out for the vulnerable

Muhammed Asif, a security guard at Movenpick Ibn Battuta Gate hotel residence in Dubai, is concerned about his elderly residents.

He does not allow anyone who is not wearing a mask and gloves into the building and he personally handles all packages and deliveries.

“I ask the delivery men to leave the packages outside and I bring it in. I cannot take any risks. We have many long-staying occupants and a great number of them are elderly,” the father of one from Pakistan said.

“I always wear a mask and gloves and have hand sanitiser on my desk.”

The chemist rising to the challenge

Chemist Leen Fares admits life has "changed drastically" since the outbreak.

The Dubai resident said demand for services has doubled in recent weeks as concern about the virus continues to grow.

"My private life has completely changed in that movement has become restricted and fear has taken over," she said.

"Work has also changed drastically. We now have double the amount of customers come in every day and less staff on hand. The new regulations are that there should only be one pharmacist at the pharmacy."

Afra Al Dhaheri owns Cloud 9 Pet Hotel in Abu Dhabi. She is treating the pets of medics fighting Covid-19 for free. Victor Besa / The National
Afra Al Dhaheri owns Cloud 9 Pet Hotel in Abu Dhabi. She is treating the pets of medics fighting Covid-19 for free. Victor Besa / The National

The animal lover sheltering abandoned pets

Afra Al Dhaheri, a vet and owner of the Cloud 9 Pet Hotel in Abu Dhabi, made it her mission to shelter animals dumped by fearful owners who mistakenly believed they could contract Covid-19 from their pet.

“It is unbelievable how many we have rescued after Covid-19. So many have been dumped and it is so sad," she said. "Sometimes it is not the pet owners, it is the parents. I try to accept as many as I can."

“It makes me angry but I try to focus my energy on the pets. Some of them understand that they have been dumped.”

This is not her only act of generosity.

Ms Al Dhaheri offers free boarding and services for pets belonging to the doctors and nurses caring for patients.

“Anyone involved in helping Covid-19 patients, we are there for them. I know many of them work long hours in the hospital and do not have time for their pets – even if it is a turtle. We can care for them until the crisis is done.”

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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Villains
Queens of the Stone Age
Matador

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

MEDIEVIL%20(1998)
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PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

 

 

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)