When Abdurrahman Al Magrani landed in Dubai from Saudi Arabia on March 14 last year, he intended to stay for only a matter of days to visit his three children.
But as Covid-19 infections soared across the globe and air travel was grounded to limit its spread, he – like millions of others – found 2020 had something altogether different in store for him.
A short visit has stretched into an 11-month stay that he has vowed will not end until the pandemic has been overcome.
As Mr Al Magrani was unable to return home to Riyadh due to the flight ban, he lost his job with a real estate company in Riyadh.
But he was grateful to discover his true calling in supporting the UAE's fight against the coronavirus.
I feel unlimited loyalty towards this country
Within a week of arriving in Dubai, he started to volunteer at Covid-19 screening centres.
Since then, he has clocked up more than 3,000 hours welcoming patients, taking their temperature and guiding them through testing procedures.
“In Ramadan, I had a chance to go home, but I did not want to,” he said.
"Due to the beautiful values I have experienced during the fight against Covid-19, I vowed to stay until health officials announce the pandemic is over.
“If I had gone back to Riyadh when I had the chance, I might have been able to secure a new job, but I preferred to stay here and continue fighting the virus,” he said.
He said he was touched by the way the UAE government had handled the pandemic, and how the leaders supported those in need.
“This really influenced me. Especially when the UAE was the first country to step up and bring hundreds of stranded students from Wuhan to Abu Dhabi.”
Health workers on the frontlines of the fight against Covid-19:
Last March, in a major humanitarian operation, the UAE flew out of China 215 foreign students who had been stranded there due to the pandemic.
In co-ordination with the Chinese government, the students were brought from Hubei province to Abu Dhabi.
"I have also been supported by many friends while staying here, I will never forget them for standing by my side," said Mr Al Magrani.
His parents and siblings back in Riyadh also support his decision to remain in the Emirates.
"In the beginning, they were urging me to go back, but when they saw my determination to stay for a good cause they encouraged me to continue."
“I feel unlimited loyalty towards this country.”
He said he had witnessed many acts of kindness and solidarity during his hours working at screening centres.
“In the beginning of the pandemic, for instance, if someone showed up at the testing centre and could not afford to get tested, we used to assure them that they would be exempt from the fees," he said.
“Or when an elderly person came crying that they did not have an appointment but needed to get tested urgently, we took them by the hand and led them through the process.”
He said he was overwhelmed by how his fellow volunteers “sacrificed many things to be there in the frontline".
"Some did not see their families for months, and some got infected with the virus, yet returned to volunteer after recovering."
Even though Mr Al Magrani originally came to the UAE to see his children, he hasn’t been able to visit them much during his stay.
“They are staying with their mother, my ex-wife, in Abu Dhabi. Since entry to the capital has been restricted, I have only visited them on certain occasions.”
Mr Al Magrani has three sons, aged 8, 4 and 3.
“I had always heard people say they wished they could live in the UAE,” he said.
"The maximum time I used to spend here during my previous visits was a week, and I did not understand why living here was a dream."
"But since I've been living here for the past months, I now know why they considered it a dream. Now I don't want to leave."
Racecard
6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m
7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m
7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m
8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D)
8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m
9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m
10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m
Specs
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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
Killing of Qassem Suleimani
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
Visa changes give families fresh hope
Foreign workers can sponsor family members based solely on their income
Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.
Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process
In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.
In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.
To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation
Results
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If you go…
Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
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
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