About one in five infants and toddlers in the UAE are at risk of becoming overweight due to poor diet and nutrition.
Young children across the Gulf are also not eating the recommended amount of fruit or milk required for healthy growth, research by UAE University, University of Sharjah and the American University of Beirutfound.
The Feeding Infants and Toddlers Study looked at Emirati and other Arab infants and toddlers aged 0-2 years in Abu Dhabi, Dubai, and Sharjah.
The crucial first 1,000 days of life is a period critical to forming dietary habits that define health throughout our lifetime
“Studies like FITS are essential to establishing a good level of understanding on nutrition and dietary patterns of infants and children,” said Professor Ayesha Salem Al Dhaheri, associate provost for student affairs at UAE University.
“The crucial first 1,000 days of life is a period critical to forming dietary habits that define health throughout our lifetime.
“These concrete findings will help guide the formulation of evidence-based interventions, as well as nutrition-related policies for infants and young children in the country.”
The research found just 16 per cent of young children consumed the recommended amount of fruit, with fewer than half eating enough dairy.
It also found 18 per cent were at risk of becoming overweight and 7 per cent were already overweight or obese.
Almost half of infants aged 6-12 months had an iron deficiency while 53 per cent of toddlers between 1 and 2 years old did not have enough Vitamin D in their diet.
A further 49 per cent did not meet recommendations for lean meat and beans consumption.
The study was conducted in partnership with Tathqeef, a medical education centre, and Nestlé Research, which designed the methodology and covered its financing.
It looked at data drawn from a large sample of parents or caregivers of infants, toddlers and pre-schoolers.
Results will enable policy makers and carers to learn about the nutrient intakes and nutritional needs of infants, toddlers and young children in the region, and to understand what foods are being consumed at different ages when the diet of young children is rapidly changing.
In 2016, a regional review into micronutrient deficiencies in the diet of infants and toddlers was launched in partnership with Nestlé Research in Switzerland and AUB.
Findings from Saudi Arabia, the UAE, Lebanon, and Jordan provided insights on gaps and challenges in nutrition and diet.
It showed a triple burden of malnutrition, where overweight, under nutrition, and micronutrient deficiencies co-existed.
Since then, a sugar tax has been implemented in the UAE and Saudi Arabia to curb intake and take action against childhood obesity.
Doctors said more younger children put on weight during the pandemic, compared to years before, with fewer options to play outside with friends and easy access to fast food.
“We have seen more cases of childhood obesity during the pandemic,” said Dr Anuradha Ajesh, a pediatrician at Bareen International Hospital in MBZ City, Abu Dhabi.
“This could be due to a reduction in outside play and also a reliance on more convenient food that is usually highly processed with sugars and fats.
“Children aged 1 to 5 should have 180 minutes of active play every day to ensure they have good development.”
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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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