• 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


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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.

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

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%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Sucker%20Punch%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%202%20to%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
Results

6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)

7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby

7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby

8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby

9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson

Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

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COMPANY PROFILE

Name: Qyubic
Started: October 2023
Founder: Namrata Raina
Based: Dubai
Sector: E-commerce
Current number of staff: 10
Investment stage: Pre-seed
Initial investment: Undisclosed 

Empire of Enchantment: The Story of Indian Magic

John Zubrzycki, Hurst Publishers

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.