• A technician oversees the production of the UAE's version of the Sinopharm vaccine - named Hayat-Vax - at drug maker Julphar's plant in Ras Al Khaimah. All photos are screengrabs of a video courtesy of G42 Healthcare / Julphar
    A technician oversees the production of the UAE's version of the Sinopharm vaccine - named Hayat-Vax - at drug maker Julphar's plant in Ras Al Khaimah. All photos are screengrabs of a video courtesy of G42 Healthcare / Julphar
  • This video grab shows the Hayat-Vax being boxed up. Each packet contains one vial of the vaccine, which is identical to the Sinopharm vaccine that was made in Beijing and approved in December
    This video grab shows the Hayat-Vax being boxed up. Each packet contains one vial of the vaccine, which is identical to the Sinopharm vaccine that was made in Beijing and approved in December
  • Hayat-Vax will be made in Ras Al Khaimah and later in a purpose-built facility in Abu Dhabi's Kizad industrial zone
    Hayat-Vax will be made in Ras Al Khaimah and later in a purpose-built facility in Abu Dhabi's Kizad industrial zone
  • For now, production of Hayat-Vax will take place in Ras Al Khaimah's Julphar drug plant. It is capable of producing about two million doses per month
    For now, production of Hayat-Vax will take place in Ras Al Khaimah's Julphar drug plant. It is capable of producing about two million doses per month
  • There is plans to build a dedicated vaccine plant in Abu Dhabi's Kizad industrial zone later in 2021
    There is plans to build a dedicated vaccine plant in Abu Dhabi's Kizad industrial zone later in 2021
  • A video shows the production of Hayat-Vax in Ras Al Khaimah
    A video shows the production of Hayat-Vax in Ras Al Khaimah
  • The deal to produce Sinopharm in the Emirates will allow the country to rapidly ship doses to countries, particularly in the developing world
    The deal to produce Sinopharm in the Emirates will allow the country to rapidly ship doses to countries, particularly in the developing world
  • Sinopharm can be stored in a normal fridge, unlike other vaccines, meaning it is well-suited for use in the developing world
    Sinopharm can be stored in a normal fridge, unlike other vaccines, meaning it is well-suited for use in the developing world

Covid-19: Sinopharm vaccine efficacy compatible with WHO requirements


Gillian Duncan
  • English
  • Arabic

The level of efficacy provided by the Sinopharm Covid-19 vaccine is compatible with that required by the World Health Organisation, the chairman of a WHO panel said.

Alejandro Cravioto’s comments were based on data provided by the Chinese manufacturer in a closed-door meeting to WHO experts last week.

The meeting also discussed the efficacy of Sinovac, another Chinese-made vaccine, against Covid-19.

Covid-19 was deemed such a severe disease, that if a vaccine is only 50 per cent effective, it's still worth using.

Dr Cravioto said the information shared during the Strategic Advisory Group of Experts meeting “clearly indicates that they have levels of efficacy that would be compatible with the requirements that WHO has asked for this vaccine”.

“That means about 50 per cent [efficacy] and preferably close to, or above 70 per cent and of course, they have all the safety data to show that this vaccine would cause no harm in humans when used,” he said.

The vaccines have not yet received WHO approval.

WHO spokeswoman Margaret Harris said last month that Sinopharm and Sinovac vaccines could receive WHO emergency listing "quite soon".

A decision is expected by the end of April.

The Sinopharm vaccine factory in China

  • Workers wait to enter the packaging area of Sinopharm's Covid-19 vaccine production centre in Beijing. Getty
    Workers wait to enter the packaging area of Sinopharm's Covid-19 vaccine production centre in Beijing. Getty
  • A worker in the packaging area of Sinopharm's vaccine production centre. Getty
    A worker in the packaging area of Sinopharm's vaccine production centre. Getty
  • Doses of the Covid-19 vaccine developed by Chinese pharmaceutical company Sinopharm. AFP
    Doses of the Covid-19 vaccine developed by Chinese pharmaceutical company Sinopharm. AFP
  • Doses of the Sinopharm vaccine during the packaging process. AFP
    Doses of the Sinopharm vaccine during the packaging process. AFP
  • Doses of the Sinopharm vaccine have been sent to countries around the world, including the UAE. AFP
    Doses of the Sinopharm vaccine have been sent to countries around the world, including the UAE. AFP
  • Doses of the Sinopharm vaccine pass along the production line. Reuters
    Doses of the Sinopharm vaccine pass along the production line. Reuters
  • Vaccine doses are prepared at the Sinopharm production centre in Beijing. Reuters
    Vaccine doses are prepared at the Sinopharm production centre in Beijing. Reuters
  • Doses pass through the packaging area of the Sinopharm vaccine production centre. Getty
    Doses pass through the packaging area of the Sinopharm vaccine production centre. Getty
  • Doses of the vaccine are prepared at the Sinopharm production centre. Reuters
    Doses of the vaccine are prepared at the Sinopharm production centre. Reuters
  • A staff member works next to the production line. Reuters
    A staff member works next to the production line. Reuters
  • A collection of Sinopharm vaccine doses on the production line. Reuters
    A collection of Sinopharm vaccine doses on the production line. Reuters
  • Workers in the packaging area of Sinopharm's vaccine production centre. Getty
    Workers in the packaging area of Sinopharm's vaccine production centre. Getty
  • Workers in the packaging area of Sinopharm's vaccine production centre. Getty
    Workers in the packaging area of Sinopharm's vaccine production centre. Getty
  • A box containing doses of the Sinopharm vaccine. AFP
    A box containing doses of the Sinopharm vaccine. AFP
  • A worker checks a box of vaccine doses. Reuters
    A worker checks a box of vaccine doses. Reuters
  • Boxes of Sinopharm's Covid-19 vaccine in the packaging area. The company says it is able to produce up to one billion doses this year. Getty
    Boxes of Sinopharm's Covid-19 vaccine in the packaging area. The company says it is able to produce up to one billion doses this year. Getty
  • A monitor shows real-time footage of the production line at Sinopharm's vaccine production centre. Reuters
    A monitor shows real-time footage of the production line at Sinopharm's vaccine production centre. Reuters

Dr Cravioto said the vaccines would first require emergency use listing from the WHO, or from a body considered by the organisation as a “stringent regulatory authority”, before Sage experts can make recommendations about their use.

“The 50 per cent efficacy threshold set for Covid-19 vaccines is because Covid-19 was deemed such a severe disease, that if a vaccine is only 50 per cent effective, it’s still worth using,” said Dr Lee Hampton, a paediatrician and medical epidemiologist with Gavi, the Vaccine Alliance, in an online explainer by WHO about Covid-19 vaccine efficacy.

A study in Brazil showed Sinovac's vaccine to be 50.4 per cent effective.

Sinopharm, the most widely available vaccine in the UAE, was found to be 86 per cent effective in preventing infections in local trials.

The manufacturer later revised this to 79 per cent, after studies in several countries.

Emirati officials, however, said Sinopharm had proved to be 100 per cent effective against the development of serious disease – an important metric.

Dr Nawal Al Kaabi, chairwoman of the National Covid-19 Clinical Management Committee, told a conference on the Covid-19 response in the UAE that there were no critical care admissions or deaths among those who had been vaccinated in Abu Dhabi.

People who were infected after taking both doses of the vaccine were mostly asymptomatic or presented only mild symptoms, she said.

Efficacy of other vaccines

The Pfizer-BioNTech vaccine, one of two in use against Covid-19 using new mRNA technology, surprised many scientists by offering 95 per cent protection against the virus.

But it does not prevent severe disease completely.

In the Phase 3 Pfizer trial, there were 10 severe cases of Covid-19, one of which occurred in the vaccine group.

The vaccine has, however, been extremely effective in the real world, with at least 97 per cent protection against symptomatic Covid-19 cases, admission to hospital, severe and critical cases and deaths in Israel.

Other vaccines found to protect against severe Covid-19 complications include AstraZeneca and Moderna, which both offered 100 per cent protection against severe disease in trials.

Sinopharm has not yet released detailed Phase 3 data on the vaccine’s efficacy in a peer-reviewed journal, like other manufacturers such as Pfizer or Sputnik.

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What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
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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

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