Related: Travelling to Dubai? Our guide to testing, approvals and quarantine periods for tourists and residents
Coronavirus vaccination programmes are under way around the world.
In most countries, the first inoculations are limited to groups such as medical workers and senior citizens, but in the uae, everyone apart from a small group that includes pregnant women can now sign up for the vaccine.
Taking a vaccine is voluntary, but experts predicted that refusing one once it becomes widely available may have implications, particularly for travel.
Could people who refuse to be vaccinated be prevented from travelling on international flights?
Possibly, although it is not likely in the near future or until the vaccine is more widely available.
The World Health Organisation is looking at a plan for electronic vaccination certificates for travel.
In October, Estonians took part in a pilot project as the who developed a smartcard for vaccinations. "We are looking very closely into the use of technology in this covid-19 response. One is how we can work with member states toward an e-vaccination certificate," Siddhartha Datta, Europe's WHO programme manager for vaccine-preventable diseases said.
David Taylor, professor emeritus of pharmaceutical and public health policy at University College London said that from a British perspective, he did not expect an individuals vaccination status to affect who can or cannot travel.
"That is, the vaccine passport idea is likely to be impracticable," he said.
"As immunisation programmes lower population level risks, travel rules between states and regions will be relaxed."
However, some airlines, including Qantas, said they would make vaccinations a prerequisite for travel.
"For international travellers, we will ask people to have a vaccination before they can get on the aircraft," Qantas chief executive, Alan Joyce, told Australia's Nine network.
"I'm talking to my colleagues in other airlines, and I think it's going to be a common thing across the board," he said.
Can they do this?
Airlines are within their rights to impose conditions on people who travel on their flights.
Travellers to Saudi Arabia who want to perform Umrah must show they have received the ACYW vaccine against meningitis.
Could people get vaccinated overseas if they preferred a different shot?
As yet, it is unlikely that people will be able to buy a vaccine outside their country of residence.
For now, most countries are making their own at-risk groups a priority.
It is also not known if proof of vaccinations from other countries will be accepted.
Experts said it was possible if such a document was approved by all countries.
However, this will be difficult, said Saj Ahmad, chief analyst at Strategic Aero Research.
"Everyone is playing catch-up in the hope some sort of global standard of acceptance can be reached.
"But that consensus will not be easy to reach, particularly when poorer countries will be at the back of the queue when it comes to getting vaccines," he said.
"And by extension, it puts people in those places at a disadvantage if they need to fly for work or to visit friends and family.
What are the potential issues with immunity passports?
In April, WHO cautioned against immunity passports because of the scope for fraud.
Despite clinical trials suggesting the vaccines are highly effective at preventing people from getting seriously ill with Covid-19, questions remain about how well they can prevent transmission. This means that those carrying immunity passports will likely still have to keep to public health measures.
With the vaccine already being freely available here in the UAE, are there any implications on travel?
With the vaccine available in the UAE, there are implications for travel.
Residents who have been vaccinated are not required to quarantine on their return to Abu Dhabi from abroad after a trip of two weeks or less.
The regulations, announced last month, apply after the first dose for those taking part in phase 3 trials, and after the second dose for those taking part in the National Vaccination Programme.
Those who have had two doses under the programme must, however, quarantine on their return if their trip abroad exceeded 14 days.
Those who have been vaccinated are exempt from taking PCR and DPI tests when crossing into Abu Dhabi from within the UAE.
However, all vaccinated residents travelling abroad are still required to take a PCR test before their flights.
They must also take the nasal swab on arrival, in addition to the fourth and eighth days after they arrived in Abu Dhabi.
Mohammed bin Zayed Majlis
COMPANY PROFILE
Company name: Blah
Started: 2018
Founder: Aliyah Al Abbar and Hend Al Marri
Based: Dubai
Industry: Technology and talent management
Initial investment: Dh20,000
Investors: Self-funded
Total customers: 40
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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The%20specs
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World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday, February 8 v Kenya; Friday, February 9 v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final
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
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Ipaf in numbers
Established: 2008
Prize money: $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.
Winning novels: 13
Shortlisted novels: 66
Longlisted novels: 111
Total number of novels submitted: 1,780
Novels translated internationally: 66
Sholto Byrnes on Myanmar politics
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
MOTHER%20OF%20STRANGERS
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Company%20profile
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MATCH INFO
Brescia 1 (Skrinia og, 76)
Inter Milan 2 (Martinez 33, Lukaku 63)
'Top Gun: Maverick'
Rating: 4/5
Directed by: Joseph Kosinski
Starring: Tom Cruise, Val Kilmer, Jennifer Connelly, Jon Hamm, Miles Teller, Glen Powell, Ed Harris
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
THE LIGHT
Director: Tom Tykwer
Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger
Rating: 3/5
Your rights as an employee
The government has taken an increasingly tough line against companies that fail to pay employees on time. Three years ago, the Cabinet passed a decree allowing the government to halt the granting of work permits to companies with wage backlogs.
The new measures passed by the Cabinet in 2016 were an update to the Wage Protection System, which is in place to track whether a company pays its employees on time or not.
If wages are 10 days late, the new measures kick in and the company is alerted it is in breach of labour rules. If wages remain unpaid for a total of 16 days, the authorities can cancel work permits, effectively shutting off operations. Fines of up to Dh5,000 per unpaid employee follow after 60 days.
Despite those measures, late payments remain an issue, particularly in the construction sector. Smaller contractors, such as electrical, plumbing and fit-out businesses, often blame the bigger companies that hire them for wages being late.
The authorities have urged employees to report their companies at the labour ministry or Tawafuq service centres — there are 15 in Abu Dhabi.
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now