Dr Nawal Al Kaabi, chair of the National Covid-19 Clinical Management Committee and Dr Walid Zaher, vaccine project leader at G42 Healthcare, pictured in Abu Dhabi. Their teams will lead a plan to produce the Sinopharm vaccine in the UAE this year. Victor Besa / The National
Dr Al Kaabi, pictured with Ashish Koshy, chief executive of Sinopharm vaccine trial partner G42 Healthcare, said the country aims to inoculate 70 per cent of the population to achieve herd immunity. Victor Besa / The National
Al Ain resident Aysha Mohammed Ahmad Ali holds a thumbs up after receiving her first shot of the Sinopharm vaccine at Burjeel hospital in Abu Dhabi in December. Victor Besa / The National
A medic at Burjeel Hospital in downtown Abu Dhabi holds a dose of the vaccine developed by Chinese drug maker Sinopharm. Victor Besa / The National
A nurse carries out a consultation with Abu Dhabi resident Saqib Ali before he receives the free shot. Victor Besa / The National
Al Ain resident Aysha Mohammed Ahmad Ali travelled to Abu Dhabi City from Al Ain to get vaccinated. Victor Besa / The National
A medic at Burjeel Hospital in downtown Abu Dhabi holds a dose of the vaccine developed by Chinese drug maker Sinopharm. Victor Besa / The National
Medical staff at Burjeel Hospital pictured on the first day of vaccine shots. Victor Besa / The National
Dr Haifaa Fadl Nourin is pictured at the hospital's Covid-19 vaccination clinic, which was set up in Burjeel's cancer wing. Victor Besa / The National
Bunyanuch Janta, from Thailand, waits for her turn to get vaccinated on Sunday. Victor Besa / The National
Emiratis Jaber Humaid, left and Omran Al Khoori pictured after receiving the first of two shots. Victor Besa / The National
Dr Ayman Mohamed Abdelhady gets vaccinated at Burjeel Hospital on Sunday. Victor Besa / The National
Organisations behind the most advanced coronavirus vaccines, unknown to many a year ago, have fast become familiar: BioNTech, the Gamaleya Institute and Sinopharm, to name but three.
Aside from these, universities, biotechnology firms and well-known pharmaceutical companies are working on yet-to-be-released vaccines that could be approved over the coming year.
You're looking for greater stability, even higher efficacy and ease of storage
Many of the 200-plus coronavirus vaccines listed by the World Health Organisation as under development are based on alternative technology to those now being rolled out, raising the prospect of a very different vaccine landscape emerging in 2021.
A diversity of vaccines is seen as beneficial because, among other things, it means the manufacturing and distribution capabilities of multiple companies can be engaged.
The Pfizer-BioNTech and Moderna vaccines, both based on messenger RNA (mRNA) and approved for use, are as much as 95 per cent effective, so there may be limited opportunity for later vaccines to achieve better clinical performance. There are, however, other benefits they could offer.
Vials of Oxford-AstraZeneca's Covid-19 vaccine. The vaccine cost is no more than a cup of coffee at less than $5. AFP
Cheaper vaccines
“The principal improvement would be cost,” said Prof Ian Jones, a virologist at the University of Reading in the UK.
“The best current vaccines, the RNA vaccines, already provide effectively 100 per cent immunity, so there is no further improvement possible.
“However, they are expensive so to provide the same level of protection at a cheaper unit cost would be an advantage.”
Reports indicate Moderna charges about $35 (Dh128.6) per dose, while the Pfizer-BioNTech vaccine costs around $20 (Dh73.5) per dose, although prices paid by different authorities vary.
Much cheaper is the Oxford-AstraZeneca vaccine, said to cost just $3 to $4 per dose, but in clinical trials it was less effective than other vaccines that have released data so far, preventing 70.4 per cent of Covid-19 cases on average, although this reaches 90 per cent if a half-dose is given initially.
Altering the length of time between the two doses, or combining the vaccine with the Sputnik V jab from Russia, may offer further improvements.
These jabs are both known as adenoviral vector vaccines because they employ types of viruses called adenoviruses with coronavirus genetic material added. Once injected into patients, the coronavirus genes cause human cells to produce coronavirus spike proteins, and the immune system’s reaction against these offers protection against the pathogen.
A co-ordinator at the central Catalunya vaccination team, packs a cold storage box containing vials of the Pfizer-BioNTech Covid-19 vaccine ready for distribution in Spain. Angel Garcia / Bloomberg
Easier distribution
Aside from looking to improve clinical performance, researchers want to make vaccine distribution easier. The Pfizer-BioNTech vaccine must be stored at -70 to -80°C, so the companies are developing a version, possibly in powdered form and likely to be released in 2021, that does not deteriorate at higher temperatures.
“In theory, a single dose vaccine would also be an improvement as all the current need two doses, but for technical reasons it is probably not possible while maintaining the same levels of protection,” said Prof Jones.
Pharmaceutical giant Johnson and Johnson is, though, trialing an adenovirus-based vaccine that it hopes could be given as a single shot. Current clinical trials will indicate if just a single dose is enough.
Other ways in which the current crop of vaccines could be improved on will emerge over time, according to Prof John Oxford, professor emeritus at the University of London and co-author of the textbook Human Virology.
“We’ll learn from some of the weaknesses of the first generation,” he said. “There will be weaknesses. People raise questions: will they stop transmission? Can a person who’s been vaccinated still carry the virus and infect other people?”
A researcher in a laboratory at the Jenner Institute in Oxford, England, works on the coronavirus vaccine developed by AstraZeneca and Oxford University. AP
One vaccine for all variants?
Scientists are analysing how the current vaccines will cope with emerging variants, including the more transmissible types first identified in South Africa and the UK.
Multiple alterations to the spike protein, the part of the virus that attaches to human cells, and which antibodies recognise, may necessitate changes to the vaccine. BioNTech has suggested it could develop an amended version of its mRNA vaccine in just six weeks.
“At some point in the future they may have to change the vaccines a little bit, but so far they’re still effective against the predominant variants,” said Prof Paul Hunter, an infectious diseases specialist at the University of East Anglia in the UK.
“Pretty much every year the influenza vaccines change because there are new strains. With coronaviruses, they don’t mutate as rapidly. We may not have to [change] it for a while.”
Different approaches
Including those already authorised by various authorities, 61 vaccines are in clinical trials and 172 in preclinical development, according to WHO.
As well as mRNA vaccines and adenoviral vector vaccines, some jabs, like the Sinopharm vaccine being used in the UAE, are based on inactivated viruses that stimulate an immune response that provides protection against the coronavirus.
Others that could be approved soon are made from purified coronavirus proteins. The immune response to these “protein subunits” – purified sections of the coronavirus incapable of causing disease – protects against the coronavirus.
The adenoviral vectors approved so far, such as the Oxford-AstraZeneca jab, do not replicate inside the patient, but other vaccines coming on stream involve vectors that do multiply.
Others being trialed are based on DNA rather than the mRNA of the Pfizer-BioNTech and Moderna vaccines.
Of the large numbers under development, especially those at an earlier stage of the process, Prof Hunter said “most of them will fall by the wayside” because effective vaccines have already been created.
“I would suggest many of these vaccines that are likely to fall by the wayside will work really well,” he said.
Ethical trials
One factor that may limit the development of additional vaccines is ethical approval for clinical trials, which typically compare one group who have the vaccine with another given a placebo. It is harder to justify giving vulnerable individuals a placebo when effective vaccines are already available.
"If you have not done your randomised control trials by the middle of next year, you're probably not going to get it through ethics," said Prof Hunter.
The Wave 2 programme
Nonetheless, the Coalition for Epidemic Preparedness Innovations (Cepi), a foundation formed in 2017 and supported by governments, philanthropists and organisations such as the Bill and Melinda Gates Foundation, has said funds are needed to develop “Wave 2” vaccines.
Such vaccines may be easier to deliver – eliminating extreme cold-storage requirements, for example – and more suitable for particular groups, such as pregnant women, older people or people with weak immune systems.
Cepi has nine candidate vaccines for its Wave 2 programme, each of which would ideally be protective after a single dose, easy to manufacture in large quantities and not require extreme cold storage.
Cepi said in November it had raised $1.3bn to fund further coronavirus vaccine research, but needs a further $800m (Dh2.94bn) to fund the development of three vaccines that could be developed and made available by the end of 2021. The ultimate aim is to produce one billion doses by the end of 2022.
In December, as part of the Wave 2 programme, Cepi announced it was contributing up to $10m to a South Korean company, SK Bioscience, for its genetically engineered protein vaccine. It consists of two components, a section of the coronavirus spike protein and a “core” particle to which it attaches.
So, while immunisation has already started, the coronavirus vaccine landscape may change in the coming year as researchers look to overcome clinical, cost and distribution drawbacks of the current medicines.
“You’re looking for greater stability, even higher efficacy and ease of storage,” said Prof David Taylor, a professor emeritus of pharmaceutical and public health policy at University College London, while acknowledging “it’s not very easy” for later vaccines to improve upon those coming to market now.
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
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Profile Box
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)
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
Stars: Rosa Salazar, Christoph Waltz, Keean Johnson
Four stars
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
FIXTURES
Saturday
5.30pm: Shabab Al Ahli v Al Wahda
5.30pm: Khorfakkan v Baniyas
8.15pm: Hatta v Ajman
8.15pm: Sharjah v Al Ain Sunday
5.30pm: Kalba v Al Jazira
5.30pm: Fujairah v Al Dhafra
8.15pm: Al Nasr v Al Wasl
The specs: 2018 Jaguar F-Type Convertible
Price, base / as tested: Dh283,080 / Dh318,465
Engine: 2.0-litre inline four-cylinder
Transmission: Eight-speed automatic
Power: 295hp @ 5,500rpm
Torque: 400Nm @ 1,500rpm
Fuel economy, combined: 7.2L / 100km
THE SPECS
Engine: 2.0-litre 4-cylinder turbo
Power: 275hp at 6,600rpm
Torque: 353Nm from 1,450-4,700rpm
Transmission: 8-speed dual-clutch auto
Top speed: 250kph
Fuel consumption: 6.8L/100km
On sale: Now
Price: Dh146,999
Other ways to buy used products in the UAE
UAE insurance firm Al Wathba National Insurance Company (AWNIC) last year launched an e-commerce website with a facility enabling users to buy car wrecks.
Bidders and potential buyers register on the online salvage car auction portal to view vehicles, review condition reports, or arrange physical surveys, and then start bidding for motors they plan to restore or harvest for parts.
Physical salvage car auctions are a common method for insurers around the world to move on heavily damaged vehicles, but AWNIC is one of the few UAE insurers to offer such services online.
For cars and less sizeable items such as bicycles and furniture, Dubizzle is arguably the best-known marketplace for pre-loved.
Founded in 2005, in recent years it has been joined by a plethora of Facebook community pages for shifting used goods, including Abu Dhabi Marketplace, Flea Market UAE and Arabian Ranches Souq Market while sites such as The Luxury Closet and Riot deal largely in second-hand fashion.
At the high-end of the pre-used spectrum, resellers such as Timepiece360.ae, WatchBox Middle East and Watches Market Dubai deal in authenticated second-hand luxury timepieces from brands such as Rolex, Hublot and Tag Heuer, with a warranty.
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
Petrarch: Everywhere a Wanderer
Christopher Celenza,
Reaktion Books
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.