Emirati twin brothers have told of a shared goal to help their country win the fight against the Covid-19 pandemic.
Sultan and Hamdan Al Hammadi, 19, juggle their studies at Zayed University with volunteer work at a vaccination centre in Abu Dhabi.
They spend up to six hours a day ensuring hundreds of people are immunised, helping the UAE reach its target of inoculating half of its population by the end of next month.
Sultan deems it an honour to lend his support at such a challenging time.
"I am doing this for my country. I want to give back to my country who has given me everything. This is actually a privilege," said Sultan, who also has seven other siblings.
UAE forges ahead with immunisation campaign:
The brothers study Information Security at Zayed University.
They have been volunteering at the Seha Vaccination Centre at Abu Dhabi Cruise Terminal for three weeks, fitting in volunteer shifts after they end their university classes at about 2pm.
Sultan helps with day-to-day operations while Hamdan assists with registration.
They help about 400 people navigate the vaccination process each day, from labourers to the elderly.
Hamdan said his work at the vaccination centre was a valuable learning experience for him and still left him plenty of time for his academic studies.
“There is a lot of time. I have time after 8pm to catch up on my school work," he said.
“This experience has taught me the magnitude of Covid. It is more serious than many of us know.”
He said dealing with blue collar workers from different nationalities was initially a challenge because of the language barrier.
“I have picked up a few words of their language and do ask for the assistance of an interpreter but I like dealing with people and helping them," he said.
"There is nothing better than hearing the words 'thank you' at the end of the day. This is the drive that keeps us going.”
The brothers strictly follow precautionary measures in order to stay safe while they are in close proximity with hundreds of people each day.
"We do keep safe and as soon as we go home and before getting into contact with anyone we sanitise ourselves," said Hamdan.
The brothers called on other members of the community to volunteer as the national inoculation campaign intensifies.
"The UAE and the world needs our help to fight this pandemic. Our community needs us to be safe,” Sultan said.
The UAE has administered more than 5 million doses of vaccine in the past two months and ranked second only to Israel in global immunisation rates.
Should late investors consider cryptocurrencies?
Wealth managers recommend late investors to have a balanced portfolio that typically includes traditional assets such as cash, government and corporate bonds, equities, commodities and commercial property.
They do not usually recommend investing in Bitcoin or other cryptocurrencies due to the risk and volatility associated with them.
“It has produced eye-watering returns for some, whereas others have lost substantially as this has all depended purely on timing and when the buy-in was. If someone still has about 20 to 25 years until retirement, there isn’t any need to take such risks,” Rupert Connor of Abacus Financial Consultant says.
He adds that if a person is interested in owning a business or growing a property portfolio to increase their retirement income, this can be encouraged provided they keep in mind the overall risk profile of these assets.
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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