• An employee wears a Continental-branded protective face mask at the Continental AG factory in Hanover, Germany. Bloomberg
    An employee wears a Continental-branded protective face mask at the Continental AG factory in Hanover, Germany. Bloomberg
  • An Indian woman mourns after taking a glimpse of her husband's body, a victim of Covid-19, at a cremation ground in Gauhati, India. AP Photo
    An Indian woman mourns after taking a glimpse of her husband's body, a victim of Covid-19, at a cremation ground in Gauhati, India. AP Photo
  • Workers place signs with portraits of health workers who died from Covid-19 at the Venezuelan Medical Federation in Caracas, Venezuela. AFP
    Workers place signs with portraits of health workers who died from Covid-19 at the Venezuelan Medical Federation in Caracas, Venezuela. AFP
  • A Covid-19 test that came out positive is seen on a chair during a doctor's visit in Ate, on the eastern outskirts of Lima, in Peru. AFP
    A Covid-19 test that came out positive is seen on a chair during a doctor's visit in Ate, on the eastern outskirts of Lima, in Peru. AFP
  • Men wait in a distanced line to get tested for Covid-19 aboard a trajinera, one of the colorful wooden boats popular with tourists and revelers, in the Xochimilco district of Mexico City. AP Photo
    Men wait in a distanced line to get tested for Covid-19 aboard a trajinera, one of the colorful wooden boats popular with tourists and revelers, in the Xochimilco district of Mexico City. AP Photo
  • A nurse prepares to inoculate volunteer Ilya Dubrovin, 36, with Russia's new coronavirus vaccine in a post-registration trials at a clinic in Moscow. AFP
    A nurse prepares to inoculate volunteer Ilya Dubrovin, 36, with Russia's new coronavirus vaccine in a post-registration trials at a clinic in Moscow. AFP
  • Netherland's King Willem-Alexander looks on as he visits a coronavirus (Covid-19) test site in Leiderdorp, The Netherlands. AFP
    Netherland's King Willem-Alexander looks on as he visits a coronavirus (Covid-19) test site in Leiderdorp, The Netherlands. AFP
  • Workers check disinfection tunnels at the Capital University of Science and Technology in Islamabad, Pakistan. AFP
    Workers check disinfection tunnels at the Capital University of Science and Technology in Islamabad, Pakistan. AFP
  • A worker disinfects a bus stop in Banda Aceh, Indonesia. AFP
    A worker disinfects a bus stop in Banda Aceh, Indonesia. AFP
  • A boy shares his breakfast with the birds of the central park after begging with his father, in Tegucigalpa, Honduras. EPA
    A boy shares his breakfast with the birds of the central park after begging with his father, in Tegucigalpa, Honduras. EPA
  • Migrants from different nationalities rest on board the Spanish NGO Open Arms vessel after being rescued in international waters, in the Central Mediterranean sea. AP Photo
    Migrants from different nationalities rest on board the Spanish NGO Open Arms vessel after being rescued in international waters, in the Central Mediterranean sea. AP Photo
  • A child sits down during his first on-site day at Albino Nunez school after months of lockdown in Ourense, Spain. EPA
    A child sits down during his first on-site day at Albino Nunez school after months of lockdown in Ourense, Spain. EPA
  • New Zealand Prime Minister Jacinda Ardern visits inMusic in Auckland, New Zealand. Getty Images
    New Zealand Prime Minister Jacinda Ardern visits inMusic in Auckland, New Zealand. Getty Images
  • Johnny Lopez makes his way past a mural on the side of Hideaway Pizza on Rockford Ave. while walking home from work in Tulsa, Oklahoma, USA. Tulsa World via AP
    Johnny Lopez makes his way past a mural on the side of Hideaway Pizza on Rockford Ave. while walking home from work in Tulsa, Oklahoma, USA. Tulsa World via AP

Covid reinfection: Experts caution over handful of isolated global cases


Daniel Bardsley
  • English
  • Arabic

The news that a man in Nevada in the US has been infected with the coronavirus twice has made headlines around the world – but scientists say its significance is unclear.

While indicating that reinfection is possible, researchers stress it is only a single case and may not offer useful information as to whether reinfection is common.

Researchers reported in the journal The Lancet this week that the 25-year-old man, who tested positive in April and June, suffered more severe symptoms on reinfection and had to be hospitalised.

It was not the first confirmed reinfection, with at least three other people – a 33-year-old man in Hong Kong, a 51-year-old woman in Belgium and a 46-year-old man in Ecuador – having previously been reported to have had Covid-19 twice.

Every virus I've seen, as far as I know, you're never totally immune

The case in Nevada has sparked particular concern because the second infection was more severe than the first.

This could suggest the immune system, in producing antibodies against the first infection, ended up assisting rather than preventing the subsequent infection.

However, out of the other three confirmed reinfections, the second infection was less severe than the first in one case, while in another it was asymptomatic.

Data suggest reinfection is rare

Paul Hunter, a professor in medicine at the University of East Anglia in the UK, told the Science Media Centre that there may have been many reinfections where the second illness was less severe or asymptomatic, but these have simply been missed.

“Given the fact that to date over 37 million people have had the infection, we would have expected to have heard of many more incidents if such very early reinfections with severe illness were common,” he said.

“Nevertheless, repeat infections do occur with different strains and I suspect many more will be found over coming months as immunity declines in individuals after infection.”

John Oxford, professor emeritus at the University of London and co-author of the textbook Human Virology, cautioned against reading too much from the findings.

  • Health workers wear personal protective equipment as they take a Covid-19 swab from a lorry driver at the Yangon-Mandalay expressway in Yangon, Myanmar. EPA
    Health workers wear personal protective equipment as they take a Covid-19 swab from a lorry driver at the Yangon-Mandalay expressway in Yangon, Myanmar. EPA
  • US Democratic Senator from Hawaii, Mazie Hirono, wears a mask showing former Supreme Court Justice Ruth Bader Ginnsburg as Supreme Court nominee Judge Amy Coney Barrett participates in her confirmation hearing before the Senate Judiciary Committee on Capitol Hill in Washington, DC. AFP
    US Democratic Senator from Hawaii, Mazie Hirono, wears a mask showing former Supreme Court Justice Ruth Bader Ginnsburg as Supreme Court nominee Judge Amy Coney Barrett participates in her confirmation hearing before the Senate Judiciary Committee on Capitol Hill in Washington, DC. AFP
  • Santa Claus greets Jaythan Corbacho with an elbow bump during the Selfridges 2020 Christmas Shop 'once upon a Christmas' event at Selfridges, Oxford Street. Getty Images
    Santa Claus greets Jaythan Corbacho with an elbow bump during the Selfridges 2020 Christmas Shop 'once upon a Christmas' event at Selfridges, Oxford Street. Getty Images
  • A woman feeding birds wears a mask as she walks along the beach during the coronavirus outbreak in Oceanside, California, US. Reuters
    A woman feeding birds wears a mask as she walks along the beach during the coronavirus outbreak in Oceanside, California, US. Reuters
  • A medical worker in a protective suit collects a swab from a pupil, following new cases of coronavirus in Qingdao, Shandong province, China. Reuters
    A medical worker in a protective suit collects a swab from a pupil, following new cases of coronavirus in Qingdao, Shandong province, China. Reuters
  • A socially-distancing sign is displayed at a bus stop in Sydney, Australia. Bloomberg
    A socially-distancing sign is displayed at a bus stop in Sydney, Australia. Bloomberg
  • A woman wearing a face mask sits near a screen displaying precautions against the coronavirus in Seoul, South Korea. AP Photo
    A woman wearing a face mask sits near a screen displaying precautions against the coronavirus in Seoul, South Korea. AP Photo
  • Than Htay, chairman of the military-aligned opposition Union Solidarity and Development Party (USDP), wears a face shield and a mask speaks during a campaign in Naypyidaw, Myanmar, for the November 8 national elections. AFP
    Than Htay, chairman of the military-aligned opposition Union Solidarity and Development Party (USDP), wears a face shield and a mask speaks during a campaign in Naypyidaw, Myanmar, for the November 8 national elections. AFP
  • Participants wearing masks attend a rally marking the start of an '80-day Campaign' in support of the upcoming 8th Congress of the Workers' Party of Korea (WPK) to be held in January at Kim Il Sung Square in Pyongyang. AFP
    Participants wearing masks attend a rally marking the start of an '80-day Campaign' in support of the upcoming 8th Congress of the Workers' Party of Korea (WPK) to be held in January at Kim Il Sung Square in Pyongyang. AFP
  • A medic takes a swab from a child as residents line up for coronavirus tests in Qingdao in east China's Shandong province. AP Photo
    A medic takes a swab from a child as residents line up for coronavirus tests in Qingdao in east China's Shandong province. AP Photo
  • Wearing masks as a precaution against the spread of the new coronavirus Angelica Victoria, centre left, and Thalia Oneida, wait for their parents sitting on a chair in Havana, Cuba. AP Photo
    Wearing masks as a precaution against the spread of the new coronavirus Angelica Victoria, centre left, and Thalia Oneida, wait for their parents sitting on a chair in Havana, Cuba. AP Photo

“Every virus I’ve seen, as far as I know, you’re never totally immune. When you get infected, you can never be 100 per cent [sure] you won’t be reinfected,” he said.

The question of whether people who have recovered from a coronavirus infection can be reinfected has been a main talking point during the pandemic.

Typically, the body produces antibodies against the coronavirus about a week after symptoms appear, although the degree to which they offer protection against reinfection has been unclear, according to the British Society for Immunology.

Second Covid-19 infection raises questions over herd immunity

As many as one in five people who have been infected produce few or no detectable antibodies in their blood.

The body’s immune response does not just involve antibodies, with white blood cells called T cells also playing an important role.

If people cannot be reinfected, it offers hope that as the numbers who have had Covid-19 increase, transmission rates will decline because more people are immune, eventually reaching what is called herd immunity.

The case in Nevada, confirmed as two separate infections because genetic differences were found between the viruses during the two positive cases, has been interpreted by some commentators as suggesting herd immunity may be less likely to develop.

As well as potentially having implications for herd immunity, if reinfections turned out to be common it could also cast doubt on the effectiveness of immunisation programmes, as it may indicate that a vaccinated person could still be at risk of infection.

Vaccines are not, though, expected to confer immunity on all who receive them, so isolated cases of reinfection may offer little insight into the likely effectiveness of such programmes.

Prof Oxford said that he was optimistic about the vaccines under development, some of which are expected to receive clearance for widespread use in the coming months.

“Despite these reinfections, I think some of them are going to work, I really do,” he said. “Which one is another question.”

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

TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%209
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2041mm%20%E2%80%93%20352%20x%20430%3B%2045mm%20%E2%80%93%20396%20x%20484%3B%20always-on%20Retina%20LTPO%20OLED%2C%202000%20nits%20max%3B%20Ion-X%20glass%20(aluminium%20cases)%2C%20sapphire%20crystal%20(stainless%20steel%20cases)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20S9%2064-bit%2C%20W3%20wireless%2C%202nd-gen%20Ultra%20Wideband%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%2064GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%201GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20watchOS%2010%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EHealth%20metrics%3A%3C%2Fstrong%3E%20Blood%20oxygen%20sensor%2C%20electrical%20heart%20sensor%20and%20ECG%2C%203rd-gen%20optical%20heart%20sensor%2C%20high%20and%20low%20heart%20rate%20notifications%2C%20irregular%20rhythm%20notifications%2C%20sleep%20stages%2C%20temperature%20sensing%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEmergency%20services%3A%3C%2Fstrong%3E%20Emergency%20SOS%2C%20international%20emergency%20calling%2C%20crash%20detection%2C%20fall%20detection%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20GPS%2FGPS%20%2B%20cellular%3B%20Wi-Fi%2C%20LTE%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP6X%2C%20water%20resistant%20up%20to%2050m%2C%20dust%20resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20308mAh%20Li-ion%2C%20up%20to%2018h%20regular%2F36h%20low%20power%3B%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20eSIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFinishes%3A%3C%2Fstrong%3E%20Aluminium%20%E2%80%93%20midnight%2C%20pink%2C%20Product%20Red%2C%20silver%2C%20starlight%3B%20stainless%20steel%20%E2%80%93%20gold%2C%20graphite%2C%20silver%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Watch%20Series%209%2C%20woven%20magnetic-to-USB-C%20charging%20cable%2C%20band%2Floop%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Starts%20at%20Dh1%2C599%20(41mm)%20%2F%20Dh1%2C719%20(45mm)%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
AL%20BOOM
%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%26nbsp%3B%26nbsp%3B%26nbsp%3BDirector%3AAssad%20Al%20Waslati%26nbsp%3B%3C%2Fp%3E%0A%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%0DStarring%3A%20Omar%20Al%20Mulla%2C%20Badr%20Hakami%20and%20Rehab%20Al%20Attar%0D%3Cbr%3E%0D%3Cbr%3EStreaming%20on%3A%20ADtv%0D%3Cbr%3E%0D%3Cbr%3ERating%3A%203.5%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

UAE players with central contracts

Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Alaan%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Parthi%20Duraisamy%20and%20Karun%20Kurien%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%247%20million%20raised%20in%20total%20%E2%80%94%20%242.5%20million%20in%20a%20seed%20round%20and%20%244.5%20million%20in%20a%20pre-series%20A%20round%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
BELGIUM%20SQUAD
%3Cp%3EGoalkeepers%3A%20Thibaut%20Courtois%2C%20Simon%20Mignolet%2C%20Koen%20Casteels%0D%3Cbr%3E%0D%3Cbr%3EDefenders%3A%20Jan%20Vertonghen%2C%20Toby%20Alderweireld%2C%20Leander%20Dendoncker%2C%20Zeno%20Debast%2C%20Arthur%20Theate%2C%20Wout%20Faes%0D%3Cbr%3E%0D%3Cbr%3EMidfielders%3A%20Hans%20Vanaken%2C%20Axel%20Witsel%2C%20Youri%20Tielemans%2C%20Amadou%20Onana%2C%20Kevin%20De%20Bruyne%2C%20Yannick%20Carrasco%2C%20Thorgan%20Hazard%2C%20Timothy%20Castagne%2C%20Thomas%20Meunier%0D%3Cbr%3E%0D%3Cbr%3EForwards%3A%20Romelu%20Lukaku%2C%20Michy%20Batshuayi%2C%20Lo%C3%AFs%20Openda%2C%20Charles%20De%20Ketelaere%2C%20Eden%20Hazard%2C%20Jeremy%20Doku%2C%20Dries%20Mertens%2C%20Leandro%20Trossard%3C%2Fp%3E%0A
'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5