The head of the UAE's space programme has been named in a list of the most influential women of 2020.
Sarah Al Amiri, Minister of State for Advanced Sciences and chair of the UAE Space Agency, was included in the BBC's 100 Women 2020.
A computer engineer who began her career building satellites, the minister oversaw the recent launch of the Mars space probe Hope in July, which made headlines across the globe.
The spacecraft is due to reach Mars in February and begin orbiting to collect important scientific data.
Ms Al Amiri will also lead the country's plans to send an unmanned craft to the Moon by 2024.
The minister, one of the youngest in the UAE Cabinet, was included in a list alongside Sanna Marin, who leads Finland's all-female coalition government, Hollywood actress Michelle Yeoh, star of the new Avatar and Marvel films and Sarah Gilbert, who heads the University of Oxford's research into a coronavirus vaccine. Jane Fonda, the actress and climate activist, was also among the top 100.
Sheikh Mohammed bin Rashid, Vice President, Prime Minister and Ruler of Dubai, congratulated Ms Al Amiri on Tuesday.
"She is leading a campaign to show Arab women that they can achieve anything," he wrote on Instagram.
"And nothing is impossible for her."
In a year of unprecedented turbulence, this year’s theme is ‘How Women Led Change in 2020’.
It celebrates some of the scientists, public health experts, and healthcare workers who have helped us weather the storm of the global pandemic.
Women from other industries who have all been leaders of change in their own way — from politicians, lawyers and architects to actors, writers, athletes, singers and those who have sought to improve the lives of others in their community — also made it to the list.
BBC’s top 100 women was established in 2013 as an annual series focused on a list of 100 inspirational women. It examines the role of women in the 21st century and celebrates their achievements.
UAE's space ambitions - in pictures
UAE currency: the story behind the money in your pockets
2018 ICC World Twenty20 Asian Western Sub Regional Qualifier
Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.
Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar
Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain
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
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5