ABU DHABI // Doctors have called for a ban on smoking in residential blocks to protect the health of tenants.
Dr Trilok Chand, a specialist in respiratory medicine at Abu Dhabi’s Burjeel Hospital, said both the deadly risk of second-hand smoking and the potential fire hazards from discarded butts meant there should be a blanket ban on smoking in blocks.
He believed that if people were protected from toxic cigarette smoke in public places, it stood to reason that they should also be safeguarded in their homes as well.
“Nowadays, a lot of people are being exposed to second-hand smoke, usually in houses or apartments,” he said. “The second-hand smoke can seep from the walls, any cracks in the floors and the channel from the lift.
“So it can spread everywhere in the apartment or the house.”
Second-hand smoke is harmful to all, but especially those with lung conditions such as asthma or respiratory disease, according to Dr Chand.
“I have many patients with underlying lung disease and they have presented with increased symptoms because they are exposed to second-hand smoke in the home,” he said.
Dr Chand said while some may believe smokers have a “right” to smoke in their home those who shared a building were forced to share the air.
He believed landlords or property management companies should prohibit smoking to protect tenants from second-hand smoke or fire hazards.
“Of course smoking should be stopped in the apartments and in the public areas,” he said. “And there should be designated smoking areas so that people can go and smoke there . These areas should be well ventilated to protect anyone from second-hand smoke.”
In addition to second-hand smoke, residents were also at risk from discarded cigarette butts, said Dr Magdi Mohamed, a consultant in emergency medicine at Burjeel Hospital.
He said dropped butts were an avoidable cause of house and apartment fires.
“It is a big risk for people living there and I think it should be prohibited – the same as in public places. The consequences are just too disastrous,” he added.
“I should recommend it should be prohibited by law.”
Dr Hossameldin Moustafa Hamza Saad, a specialist in pulmonary medicine at LLH Hospital, also said residents in tower blocks should be protected from second-hand smoke.
“It circulates cancer-causing chemicals,” he said. “There is no risk-free level of exposure to second-hand smoke.
“The ventilation systems in apartments and condominiums usually cannot filter the air to eliminate such smoke.”
Dr Saad is treating an asthmatic who developed shortness of breath once she smelt smoke in her apartment building, and he said it showed the harm such an environment can cause for tenants – especially for children.
“Second-hand smoke worsens the asthma symptoms, and triggers sudden infant death syndrome, acute respiratory infections and ear problems,” he said. “These effects can last a lifetime.
“Non-smokers who are exposed to second-hand smoke at home also increase their risk of developing lung cancer and stroke by 20 to 30 per cent.
“Breathing second-hand smoke can have immediate adverse effects on your blood and blood vessels, increasing the risk of having a heart attack.”
According to the World Health Organisation, second-hand smoke is one of the most widespread exposures in the indoor environment and its links to respiratory infections, ischemic heart disease, lung cancer and asthma, were long established.
Nevertheless, the WHO said 93 per cent of the world population is still living in countries not covered by 100 per cent smoke-free public health regulations, and exposure to second-hand smoke in the home was still common.
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Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
UAE - India ties
The UAE is India’s third-largest trade partner after the US and China
Annual bilateral trade between India and the UAE has crossed US$ 60 billion
The UAE is the fourth-largest exporter of crude oil for India
Indians comprise the largest community with 3.3 million residents in the UAE
Indian Prime Minister Narendra Modi first visited the UAE in August 2015
His visit on August 23-24 will be the third in four years
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, visited India in February 2016
Sheikh Mohamed was the chief guest at India’s Republic Day celebrations in January 2017
Modi will visit Bahrain on August 24-25
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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