• A sanitising station at Mall of the Emirates. Reem Mohammed / The National
    A sanitising station at Mall of the Emirates. Reem Mohammed / The National
  • A view of Mall of the Emirates. Reem Mohammed / The National
    A view of Mall of the Emirates. Reem Mohammed / The National
  • People try to maintain social distance as they queue to use ATMs at Emirates NBD bank at Ibn Battuta Mall in Dubai. Pawan Singh / The National
    People try to maintain social distance as they queue to use ATMs at Emirates NBD bank at Ibn Battuta Mall in Dubai. Pawan Singh / The National
  • Shoppers wearing protective face masks inside the Carrefour hypermarket at Ibn Battuta Mall in Dubai. Pawan Singh / The National
    Shoppers wearing protective face masks inside the Carrefour hypermarket at Ibn Battuta Mall in Dubai. Pawan Singh / The National
  • Shoppers wearing protective face masks inside the Carrefour hypermarket at Ibn Battuta Mall in Dubai. Pawan Singh / The National
    Shoppers wearing protective face masks inside the Carrefour hypermarket at Ibn Battuta Mall in Dubai. Pawan Singh / The National
  • People visit a cafe that reopened after restrictions were eased in Baghdad, Iraq. Reuters
    People visit a cafe that reopened after restrictions were eased in Baghdad, Iraq. Reuters
  • Men sit inside a reopened cafe in Baghdad, Iraq. Reuters
    Men sit inside a reopened cafe in Baghdad, Iraq. Reuters
  • Pupils attend a lesson on their first day back at school in Homs, Syria. AP
    Pupils attend a lesson on their first day back at school in Homs, Syria. AP
  • Schoolchildren salute the Syrian national anthem before entering their classes in Damascus, Syria. EPA
    Schoolchildren salute the Syrian national anthem before entering their classes in Damascus, Syria. EPA
  • Syrian pupils, some wearing protective face masks, disinfect their hands in class in the capital Damascus. AFP
    Syrian pupils, some wearing protective face masks, disinfect their hands in class in the capital Damascus. AFP
  • A nurse in a protective suit attends to a patient in Misrata, Libya. Reuters
    A nurse in a protective suit attends to a patient in Misrata, Libya. Reuters
  • Hamza Abdulrahman Jelwal, a supervising nurse, and his teammate Aisha Milad Belhassna help each other to wear protective suits at a quarantine centre in Misrata, Libya. Reuters
    Hamza Abdulrahman Jelwal, a supervising nurse, and his teammate Aisha Milad Belhassna help each other to wear protective suits at a quarantine centre in Misrata, Libya. Reuters

Coronavirus: UAE authorises emergency use of vaccine for frontline workers


Chris Maxwell
  • English
  • Arabic

The UAE Health Minister, Abdulrahman Al Owais, has approved the use of a Covid-19 vaccine for frontline workers after successful clinical trials in Abu Dhabi.

Mr Al Owais said the inactive vaccine could be used in "cases of emergency" involving healthcare staff.

He  said extensive tests involving 31,000 volunteers had shown the vaccine to be safe.

Dr Nawal Al Kaabi, chairwoman of the National Clinical Committee for Covid-19, said volunteers felt only minor symptoms, such as a sore throat, during the trial.

"The emergency use of the vaccine is fully and completely compatible with the laws and regulations," Mr Al Owais said.

"And our goal is to provide all safety means for the first line of defence to protect them from any dangers they may face due to the nature of their work.

"The results of studies during the final stages of the third phase showed that the vaccine is effective and resulted in a strong response and the generation of antibodies to the virus.

"Studies on the safety of the vaccination have been reviewed and showed that it is safe for use."

Mr Al Owais said the move to make the vaccine available, on a limited basis initially, was a significant step forward in efforts to protect lives.

The vaccine was developed by Sinopharm, based in China, where Phases 1 and 2 of the trials were successfully conducted.

The UAE is involved through an agreement with technology company Group 42 and was chosen for Phase 3.

The World Health Organisation-recognised trial began on July 16.

A clinic was set up at Abu Dhabi National Exhibition Centre to manage the trial and another was later established in Sharjah.

Hundreds of medical staff also came forward to lend their support to the project.

Dr Al Kaabi said the results of the clinical trials were "very positive".

She thanked the volunteers, representing 125 nationalities, for playing a key role in the fight to contain the pandemic.

"The initial results are encouraging in terms of the presence of antibodies in the body," Dr Al Kaabi said.

She said that studies were continuing.

"The side-effects that were detected are simple and expected, like any other vaccine," Dr Al Kaabi said.

"There were very normal symptoms, like feeling some pain in the throat.

"There were no serious side effects that required medical intervention. The preliminary results are positive.

"The vaccine was tried on 1,000 volunteers suffering from chronic diseases and no complications occurred to them."

Dr Al Kaabi said health authorities had taken every precaution to ensure the quality and safety of the vaccine trial.

The major breakthrough was announced as the UAE recorded 777 new coronavirus cases, bringing the country's total to 80,266.

A further 530 patients recovered as the overall tally climbed to 69,981.

No patients died during the 24-hour reporting period. The toll remained at 399.

The latest infections were detected after 64,084 more tests were conducted.

The UAE has conducted almost 8.2 million tests since the start of the outbreak.

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Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
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The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
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 Saudi Arabia Al Muwallad 63’

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 Woman in the House Across the Street from the Girl in the Window'

Director:Michael Lehmann

Stars:Kristen Bell

Rating: 1/5

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