ABU DHABI // An online course that promotes safe driving and the use of seat belts is being added to college curriculums.
Higher Colleges of Technology (HCT) institutes have included the e-course in their curriculums as part of the Stay Alert, Stay Alive campaign, supported by the Roads and Transport Authority in Dubai.
More than 18,000 Emirati students can take the 30-minute course, which is comprised of seven modules including law, risks in everyday driving and ways to drive safely.
“We believe that by completing this course, HCT students will gain a better understanding of the importance of wearing a seat belt while driving, or as a passenger,” said Dr Tayeb Kamali, vice chancellor of HCT.
An assessment of the results of the e-course will be carried out every three months.
“Tying the initiative to course work at HCT is a good idea to get the message out, but I think it should be mandatory for all young people,” said Glenn Havinoviski, Middle East transport systems director at US traffic-management company Iteris.
“Real-life driving is not like a video game.”
The course was developed by BMW Group Middle East and is the third time in recent years the company has reached out to students to promote road safety.
“They are young drivers, therefore we are trying to instil good driving habits from an early driving age,” said Leanne Blanckenberg, corporate communications manager for BMW.
“If we can encourage one student to buckle up or save the life of one student, then this campaign has been effective for us.
“But for actual change to happen, this needs time and reiteration of the importance of why one needs to buckle up and be a responsible driver.
“We are not just changing driving habits. We’re trying to change attitudes, which is a long-term responsibility.”
Changing driving habits of the youth is “extremely difficult and takes time”, said Dino Kalivas, the director of training at Emirates Driving.
“Research indicates behaviour change requires human intervention supported by public campaigns over a continuous period of time,” Mr Kalivas said.
“Greater impact on behaviour change needs to be implemented in primary and secondary schools.
“Once a person reaches adolescent years, the message and importance of wearing seat belts is too late and not established, hence a reflection of the low use rates of seat belts in the UAE.”
The Stay Alert, Stay Alive campaign was launched in 2010 focusing on educating the public about the importance of using car restraints, particularly for children.
But Khaled Al Mansoori, director of business development at Emirates Driving in Abu Dhabi, questioned the effectiveness of online courses.
“Sound teaching still involves human interaction and problem-based solutions,” Mr Al Mansoori said.
“In theory, online courses can work. However, at best their basis is to provide an insight into core topics and themes.”
rruiz@thenational.ae
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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.
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