Latest: UAE allows use of Covid-19 vaccine for children aged 16 and above
As more positive results from clinical trials of vaccines are announced, countries must consider how they can introduce immunisation programmes.
They face a tough choice: start with the elderly and vulnerable, who have high mortality rates but often minimal social interactions.
Or inoculate younger more socially active people – and people in their 20s, 30s and 40s who make up the bulk of the workforce.
Vaccine stockpiles have already been built up but supplies will be limited in the coming months.
Some nations, such as the UK, are prioritising primarily by age, in line with the pattern that mortality rates increase steeply as people get older.
The criteria for vaccination priority should not be those with the highest mortality but those with the highest number of daily person-to-person interactions
Greatest priority is given to older adults in care homes and care home workers, followed by those over 80 and healthcare and social care workers.
It is only when all over-65s have been offered the vaccine that high-risk adults younger than 65 will be included, which could be mid-2021 or later.
According to David Taylor, professor emeritus of pharmaceutical and public health policy at University College London, it is “a sensible way forward” to focus on those at raised risk who can safely be given a vaccine.
“The easiest way to do that is by age. I think it’s a reasonable strategy,” he said.
While there are detail differences among other major European countries, such as Germany, Italy and Spain, they too are also focusing on those most vulnerable because of health conditions or age, plus healthcare workers.
France’s approach is similar but casts a wider net when it comes to people at increased risk because of their occupation.
Their prioritised list includes 23 million people who are elderly or have underlying medical conditions, plus 1.8 million workers in healthcare and related sectors, and 5 million taxi drivers, shop workers, school employees and others who have frequent contact with the public. Taxi drivers are reported to have suffered high mortality early on in the pandemic.
The US Centres for Disease Control suggests that, along with other at-risk groups, members of ethnic minority communities could be prioritised because they have been hit harder by the virus.
Latest research from Khalifa University, however, appears to upend conventional wisdom when it comes to whom vaccination programmes should focus on.
Computer modelling suggests priority should be given to people who have most interactions with others, typically younger individuals, even if they themselves are unlikely to fall seriously ill should they contract the coronavirus.
Delicate balancing act for decision-makers
Under one scenario modelled by the researchers (involving 75 per cent vaccine effectiveness and 80 per cent coverage), prioritising according to the number of interactions a person has cut deaths by 63.5 per cent compared to vaccination without any prioritisation. A refinement of this strategy reduced fatalities by 71.7 per cent.
“The criteria for groups' vaccination priority should not be those with the highest mortality but rather those the highest number of daily person-to-person interactions,” the authors wrote.
The rationale is that vaccinating people who are most likely to interact with others does not only reduce mortality within the vaccinated group (who are at modest risk), but also cuts the number of other people who will be infected by members of this group. This is called the “amplification effect”.
Notably, the results indicate that prioritising those with greatest mortality – the strategy most governments are adopting – results in more deaths than a vaccination programme that does not prioritise any groups. With 75 per cent vaccine effectiveness and 80 per cent coverage, modelling found this approach resulted in an 11.6 per cent increase in deaths compared to no prioritisation.
Published in medRxiv, the findings have yet to be viewed by outside researchers.
World's younger people may 'shun vaccine shots'
Another advantage of focusing initially on younger people may be speed, which could be particularly important in vaccination programmes of the scale being envisaged.
Dr Bharat Pankhania, a senior clinical lecturer at the University of Exeter in the UK and consultant in communicable disease control, said that, from his experience in clinics, dealing with older people who are being vaccinated takes longer, potentially reducing throughput.
“It takes time. In an emergency, if you can immunise as many people as you can, it’s a good idea,” he said.
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But he said that prioritising younger people “wouldn’t go down very well”, so a strategy that focuses on “the elderly, the spreaders and the healthcare workers” was likely to be better.
A possible drawback of focusing on younger people may be that they will be less likely to take up the offer of a vaccine. Compulsory vaccination would get around this, but few governments are keen on the idea.
“People at known risk would be very quick to take the vaccine offered, but those with little risk would probably not. Why should they bother if they are not likely to get sick?” said Ian Jones, a professor of virology at the University of Reading in the UK.
Another issue Prof Jones highlighted was the limitations of vaccine supplies, which mean its introduction would have to be staggered, “leaving open the transmission routes for some time” with the approach outlined in the new research.
Like Dr Pankhania, he suggested that leaving out the elderly in early vaccination programmes would be poorly received.
“It would be seen as callous, almost as if you were consigning the older group to the scrap heap,” he said.
Amid starkly divergent views about who to focus on when mass vaccination starts, governments face not just logistical hurdles, but also the challenge of selecting the best strategy.
The biog
Favourite Emirati dish: Fish machboos
Favourite spice: Cumin
Family: mother, three sisters, three brothers and a two-year-old daughter
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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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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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
What is the Supreme Petroleum Council?
The Abu Dhabi Supreme Petroleum Council was established in 1988 and is the highest governing body in Abu Dhabi’s oil and gas industry. The council formulates, oversees and executes the emirate’s petroleum-related policies. It also approves the allocation of capital spending across state-owned Adnoc’s upstream, downstream and midstream operations and functions as the company’s board of directors. The SPC’s mandate is also required for auctioning oil and gas concessions in Abu Dhabi and for awarding blocks to international oil companies. The council is chaired by Sheikh Khalifa, the President and Ruler of Abu Dhabi while Sheikh Mohamed bin Zayed, Abu Dhabi’s Crown Prince and Deputy Supreme Commander of the Armed Forces, is the vice chairman.
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Profile of Hala Insurance
Date Started: September 2018
Founders: Walid and Karim Dib
Based: Abu Dhabi
Employees: Nine
Amount raised: $1.2 million
Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers
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Company/date started: 2015
Founder/CEO: Mohammed Toraif
Based: Manama, Bahrain
Sector: Sales, Technology, Conservation
Size: (employees/revenue) 4/ 5,000 downloads
Stage: 1 ($100,000)
Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
'Cheb%20Khaled'
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