E-cigarettes have become a dirty word in many countries, amid claims they encourage non-smokers to take up the habit - and make an unpalatable experience attractive to young people.
But at a meeting of leading medical experts in Washington DC this week, professional opinion seems clear: legalise but regulate them, promote them to hardened smokers, and hammer conventional cigarettes with high taxes.
Many countries, including the UAE and New Zealand, which have banned e-cigarettes and related devices, are likely to be watching closely.
The primary case study is the UK and at the E-Cigarette Summit in Georgetown, praise was heaped upon Public Health England by experts for its decision to officially promote to help smokers quit.
What is known is that e-cigarettes and similar devices are less harmful than smoking, and existing research to support that has been enough for the UK to change its stance and support their use as a quitting aid.
“The fastest decline in tobacco use in the UK took place shortly after e-cigarettes came onto the market,” said Deborah Arnott, chief executive of Action on Smoking and Health UK (ASH).
“Our tobacco control plan aims to have a smoke-free generation by 2022, reducing adult smoking from 15.5 per cent to 12 per cent, and in young people from 8 per cent to just 3 per cent.
“E-cigarette use has remained stable in the UK since 2013, and e-cigarette use by non-smokers remains very low.
“There needs to be a comprehensive strategy towards smoking as a whole before authorities can consider the endorsement of e-cigarettes.”
In the UAE, where the sale of e-cigarette devices is not allowed, data from the global Tobacco Atlas Report found more than 2,900 people died from smoking-related illness in 2016.
Lost productivity and heathcare costs due to smoking also cost the country $569 million (Dh2.09 billion), according to the report.
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Read more from e-Cigarette Summit in Washington DC:
Nations consider re-think on e-cigarette legislation
Support growing for e-cigarette revolution in anti-smoking crusade
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Of those victims, figures show the vast majority – 2,718 – were men, but 265 women also died as a result of smoking tobacco.
Whilst the EU sets a broader framework for tobacco control, through advertising directives and taxes to set minimum standards on product regulations, the UK has gone further.
It is leading the continent on a tobacco control scorecard that assesses industry controls and restrictions.
In 2007, smoking rates in the UK were at the European average of 33 per cent. They have fallen to around 17 per cent today.
Sweden is the only other country in Europe to come close to that level of reducing smoking.
Local advertising on billboards and the point of sale for e-cigarettes is allowed in the UK, but ads have to meet standards, with new products notified six months in advance.
Health warnings must be attached to devices, and adults buying e-cigarettes and related paraphernalia on behalf of children or young people can be prosecuted.
New guidance on e-cigarettes across Europe is yet to be published, and that is leading to some confusion in the market.
“E-cigarette use has remained stable in the UK since 2013, and e-cigarette use by non-smokers remains very low,” said Ms Arnott.
“Innovative technologies that reduce harm should be permitted and encouraged, and the National Institute for Clinical Excellence is offering the latest public health guidance to support harm reduction.”
Up to January 2018, 2,927 e-cigarettes and 30,831 e-liquids were published in a list of approved devices in the UK.
A public reporting system for side effects and safety concerns has logged just 39 minor reports.
A PHE report published in 2018 said there were no circumstances where it would be beneficial to carry on smoking instead of using e-cigarettes.
The report on e-cigarettes and heat-not-burn devices said while there was limited evidence the devices may aid smoking cessation, they had encouraged tens of thousands of additional quitters in England.
Professor Ann McNeill, professor of tobacco addiction at the UK Centre for Tobacco and Alcohol Studies, said UK surveys had provided no evidence that e-cigarettes were leading people to take up smoking.
“We recognise that education and training is required to be able to offer the best advice on using e-cigarettes to help smokers quit,” she said.
“Switching completely from smoking to vaping conveys substantial health benefits.
“Sixty per cent of smokers in Britain have tried e-cigarettes, we need to know 40 per cent are yet to try them to help them quit smoking.”
Despite the shift in professional opinion, some medics, including in the UAE, remain unconvinced, saying more time and data is needed to before the full impact on an e-cigarette smoker's health is known.
"People think e-cigarettes are harmless but we know they are chemicals so there will be problems with them in future," said Dr Mohamed Maki Shalal, head of ER at Canadian Specialist Hospital in Dubai, speaking to The National last year.
Should late investors consider cryptocurrencies?
Wealth managers recommend late investors to have a balanced portfolio that typically includes traditional assets such as cash, government and corporate bonds, equities, commodities and commercial property.
They do not usually recommend investing in Bitcoin or other cryptocurrencies due to the risk and volatility associated with them.
“It has produced eye-watering returns for some, whereas others have lost substantially as this has all depended purely on timing and when the buy-in was. If someone still has about 20 to 25 years until retirement, there isn’t any need to take such risks,” Rupert Connor of Abacus Financial Consultant says.
He adds that if a person is interested in owning a business or growing a property portfolio to increase their retirement income, this can be encouraged provided they keep in mind the overall risk profile of these assets.
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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10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
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