• The Al Hosn app can be used as official proof of vaccination, to show negative PCR test status, to travel and to enter certain live events.
    The Al Hosn app can be used as official proof of vaccination, to show negative PCR test status, to travel and to enter certain live events.
  • Asha Susan Philip, a nurse with Dubai Health Authority, receives the Pfizer vaccine. On Tuesday, Abu Dhabi also approved the Pfizer-BioNTech vaccine for use in the emirate.
    Asha Susan Philip, a nurse with Dubai Health Authority, receives the Pfizer vaccine. On Tuesday, Abu Dhabi also approved the Pfizer-BioNTech vaccine for use in the emirate.
  • A child, 9, is held by her mother as she receives the second dose of the Pfizer vaccine during a clinical trial for children at Duke University in the US. In the UAE, those who are 16 and above are eligible to receive the vaccine.
    A child, 9, is held by her mother as she receives the second dose of the Pfizer vaccine during a clinical trial for children at Duke University in the US. In the UAE, those who are 16 and above are eligible to receive the vaccine.
  • The Pfizer vaccine will be available at select clinics in Abu Dhabi city, Al Ain and Al Dhafrah, by appointment only.
    The Pfizer vaccine will be available at select clinics in Abu Dhabi city, Al Ain and Al Dhafrah, by appointment only.
  • A boy receives an injection during a trial of the Pfizer-BioNTech coronavirus vaccine among children aged between 12 and 15, at Duke University in the US.
    A boy receives an injection during a trial of the Pfizer-BioNTech coronavirus vaccine among children aged between 12 and 15, at Duke University in the US.
  • Last week, Dubai Health Authority said recovered patients and breastfeeding mothers are now eligible for Pfizer-BioNTech vaccine.
    Last week, Dubai Health Authority said recovered patients and breastfeeding mothers are now eligible for Pfizer-BioNTech vaccine.
  • Pfizer received emergency approval in the UAE in December after trials showed it was 95 per cent effective. Dubai started distributing it in December and the vaccine is now available in the capital.
    Pfizer received emergency approval in the UAE in December after trials showed it was 95 per cent effective. Dubai started distributing it in December and the vaccine is now available in the capital.
  • The Pfizer-BioNTech vaccine is the second Covid-19 vaccine to be made available in Abu Dhabi, which began a mass vaccine campaign in mid-December using a shot produced by Chinese company Sinopharm.
    The Pfizer-BioNTech vaccine is the second Covid-19 vaccine to be made available in Abu Dhabi, which began a mass vaccine campaign in mid-December using a shot produced by Chinese company Sinopharm.

Coronavirus: UAE approves emergency use of Pfizer-BioNTech vaccine for children between 12 and 15


  • English
  • Arabic

The UAE approved the Pfizer-BioNTech Covid-19 vaccine for children aged between 12 and 15 on an emergency basis.

The Ministry of Health and Prevention said on Thursday the approval was given after the country carried out successful clinical trials and assessments.

The approval supports the national efforts to fight the pandemic and protect children in this age group.

The UAE has provided over 11 million vaccine doses to citizens and residents, and the country aims to vaccinate all eligible adults by the end of 2021.

The Pfizer-BioNTech vaccine was recently cleared for use in adolescents between 12 and 15 in the US after a trial showed it was safe and 100 per cent effective.

In late March, the company embarked on a global study to test its vaccine on children aged six months to two years, two years to five years, and five years to 11 years.

The findings from phase one will help to decide the dosage level for later stages.

In phases two and three, the company will study the immune response in children, the tolerance level in each age group and possible side effects.

Data on the age group 5 to 11 is expected as early as this summer, the company said.

If the trials go well, young children could be vaccinated by the end of the year, BioNTech co-founder and chief medical officer Dr Ozlem Tureci said.

“We expect the data at the end of the summer or autumn of this year. We will then file it with the regulators and, depending on how fast they react, by the end of the year we might get approval to also immunise younger children,” she said.

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

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if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg