• A cyclist passes a model of a dhow in Bur Dubai. Chris Whiteoak / The National
    A cyclist passes a model of a dhow in Bur Dubai. Chris Whiteoak / The National
  • A Dubai stallholder at work. Chris Whiteoak / The National
    A Dubai stallholder at work. Chris Whiteoak / The National
  • A pedestrian looks over the water in Bur Dubai. Chris Whiteoak / The National
    A pedestrian looks over the water in Bur Dubai. Chris Whiteoak / The National
  • People play cricket at a sports area in Al Quoz, Dubai. Chris Whiteoak / The National
    People play cricket at a sports area in Al Quoz, Dubai. Chris Whiteoak / The National
  • A trader sorts out his stock at a Dubai market. Chris Whiteoak / The National
    A trader sorts out his stock at a Dubai market. Chris Whiteoak / The National
  • A staff member at a bakery performs a temperature check in Downtown, Dubai. Chris Whiteoak / The National
    A staff member at a bakery performs a temperature check in Downtown, Dubai. Chris Whiteoak / The National
  • A motorist pays for his parking in Bur Dubai. Chris Whiteoak / The National
    A motorist pays for his parking in Bur Dubai. Chris Whiteoak / The National
  • A passer by walks near a safe distance sign in Bur Dubai. Chris Whiteoak / The National
    A passer by walks near a safe distance sign in Bur Dubai. Chris Whiteoak / The National
  • The head coach at Front Foot sports cricket academy disinfects the stumps in Al Quoz, Dubai. Chris Whiteoak / The National
    The head coach at Front Foot sports cricket academy disinfects the stumps in Al Quoz, Dubai. Chris Whiteoak / The National

Coronavirus: UAE announces record 3,453 Covid-19 cases


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  • Arabic

The UAE reported a record number of Covid-19 cases for a sixth day as 3,453 infections were confirmed on Sunday.

The latest daily figures brought the number of cases in the country since the pandemic began to 253,261.

A further 3,268 people overcame the virus as the recovery tally climbed to 225,374.

Five patients died, raising the toll in the Emirates to 745.

An additional 162,251 tests were carried out during the reporting period.

The UAE has conducted more than 23.4 million tests since the outbreak began.

The number of active cases in the country now stands at 27,142, as new infections exceed recoveries.

Infection rates have been on the rise since the turn of the year.

Case numbers surpassed 2,000 for the first time on January 6 and have remained above 3,000 since January 12.

Officials have reported 45,439 Covid-19 cases so far this month, at an average of 2,672 per day.

The country has embarked on a major vaccination drive in an effort to curb the spread of Covid-19.

On Sunday, the Ministry of Health and Prevention announced that 84,852 vaccine doses had been administered across the country over the past 24 hours.

The latest doses brought the total number to 1,882,778. This equates to a vaccination distribution rate of 19.04 doses per 100 people.

The Sinopharm vaccine was approved for nationwide use on December 9.

The Pfizer-BioNTech vaccine was rolled out in Dubai two weeks later.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

Venom

Director: Ruben Fleischer

Cast: Tom Hardy, Michelle Williams, Riz Ahmed

Rating: 1.5/5

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France
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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

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association

((Disclaimer))

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Details

Through Her Lens: The stories behind the photography of Eva Sereny

Forewords by Jacqueline Bisset and Charlotte Rampling, ACC Art Books

UAE currency: the story behind the money in your pockets
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