Sheikh Mansoor bin Mohammed receives the Pfizer-BioNTech vaccine. Courtesy: Sheikh Mansoor
Sheikh Mansoor bin Mohammed receives the Pfizer-BioNTech vaccine. Courtesy: Sheikh Mansoor
Sheikh Mansoor bin Mohammed receives the Pfizer-BioNTech vaccine. Courtesy: Sheikh Mansoor
Sheikh Mansoor bin Mohammed receives the Pfizer-BioNTech vaccine. Courtesy: Sheikh Mansoor

Sheikh Mansoor bin Mohammed receives Pfizer-BioNTech vaccine


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Sheikh Mansoor bin Mohammed hailed Dubai health authorities for launching the Pfizer-BioNTech vaccination campaign after being inoculated.

Sheikh Mansoor – son of Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai – the chairman of Dubai’s Supreme Committee of Crisis and Disaster Management, is the first senior figure in the country to be pictured receiving the vaccination.

His father was one of several leading UAE Cabinet members to take China's Sinopharm vaccine after its approval for emergency use in September.

The Sinopharm vaccine was subsequently approved for use by all members of the public this month.

  • A Dubai ambulance worker is vaccinated with the Pfizer-BioNtech vaccine in Dubai.
    A Dubai ambulance worker is vaccinated with the Pfizer-BioNtech vaccine in Dubai.
  • An older resident receives her first shot at Zabeel Health Centre on December 27, 2020.
    An older resident receives her first shot at Zabeel Health Centre on December 27, 2020.
  • The vaccine is expected to be rolled out to all age groups once people in the essential categories have been vaccinated.
    The vaccine is expected to be rolled out to all age groups once people in the essential categories have been vaccinated.
  • A nurse holds a dose of the Pfizer-BioNTech vaccine, which was approved for use by Dubai's emergency and crisis authority and the federal Ministry of Health.
    A nurse holds a dose of the Pfizer-BioNTech vaccine, which was approved for use by Dubai's emergency and crisis authority and the federal Ministry of Health.
  • An employee from Roads and Transport Authority receives a dose of the Pfizer-BioNTech vaccine in Dubai.
    An employee from Roads and Transport Authority receives a dose of the Pfizer-BioNTech vaccine in Dubai.
  • A woman receives a dose of the Pfizer-BioNTech vaccine at Zabeel Health Centre in Dubai on 27 December, 2020.
    A woman receives a dose of the Pfizer-BioNTech vaccine at Zabeel Health Centre in Dubai on 27 December, 2020.
  • The city has six vaccine centres where the Pfizer-BioNTech shot is available.
    The city has six vaccine centres where the Pfizer-BioNTech shot is available.
  • A man waits to receive the first of two doses at Zabeel Health Centre in Dubai on 27 December, 2020.
    A man waits to receive the first of two doses at Zabeel Health Centre in Dubai on 27 December, 2020.
  • A nurse opens a freezer at Barsha Health Centre. The Pfizer-BioNTech vaccine must be kept at minus 70C when transported.
    A nurse opens a freezer at Barsha Health Centre. The Pfizer-BioNTech vaccine must be kept at minus 70C when transported.
  • A nurse opens a freezer at Barsha Health Centre. The Pfizer-BioNTech vaccine must be kept at minus 70C when transported.
    A nurse opens a freezer at Barsha Health Centre. The Pfizer-BioNTech vaccine must be kept at minus 70C when transported.
  • A vial of the vaccine is seen at Barsha Health Centre. AFP
    A vial of the vaccine is seen at Barsha Health Centre. AFP
  • A nurse prepares a dose of the Pfizer-BioNTech vaccine at al-Barsha Health Centre in Dubai. AFP
    A nurse prepares a dose of the Pfizer-BioNTech vaccine at al-Barsha Health Centre in Dubai. AFP

"Thank you, Dubai Health Authority, for leading the Pfizer-BioNTech vaccination campaign, and thank you once again to our first line of defence heroes who continue to work with full dedication and sincerity," Sheikh Mansoor said.

"The UAE has and will always prioritise the health, safety and security of its community."

The Pfizer-BioNTech vaccine was made available in Dubai on December 23.

As part of a phased strategy, doses will initially be available to the following groups in the next three months – people aged over 60, those with chronic diseases, people with disabilities, frontline workers and those who work in essential sectors.

Dubai plans to inoculate 70 per cent of its population with the Pfizer-BioNTech by the end of 2021 in a campaign free of charge for citizens and residents, a health official said.

The emirate began the first phase of the vaccination campaign last week, focusing on priority groups including those 60 and older, people with chronic medical conditions, those with disabilities and frontline workers.

"We are targeting to vaccinate approximately 70 per cent of the population of Dubai by the end of 2021. We want to reach the herd immunity that is required," said Farida Al Khaja, chairwoman of Dubai's steering committee for Covid-19 vaccinations.

Ms Al Khaja said a second phase beginning in April would be open to all citizens and residents.

THE BIO: Martin Van Almsick

Hometown: Cologne, Germany

Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)

Favourite dessert: Umm Ali with dark camel milk chocolate flakes

Favourite hobby: Football

Breakfast routine: a tall glass of camel milk

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%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A
UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5