UAE’s ‘invaluable’ support in Pakistan


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ISLAMABAD // Support from the UAE has been vital in helping the polio vaccine reach the most troubled regions of Pakistan, said the coordinator of the programme.

Ayesha Raza Farooq, the Pakistani prime minister’s focal person for polio monitoring and eradication, said financial aid had enabled polio workers to treat children in areas that were previously inaccessible.

“The UAE support has been invaluable in rebuilding the trust of the people of Khyber Pakhtunkhwa and federally administered tribal areas on polio activities,” she said from her office in Islamabad.

She said the UAE had recently agreed to fund an eight-month polio vaccination campaign, that would last up until May next year, at a cost of Dh103 million.

This came after a three-month vaccination campaign that ran from June to September in the federally administered tribal areas (Fata) and 11 districts of Khyber Pakhtunkhwa, both in the volatile north-west frontier region of the country.

Ms Farooq hoped that the UAE Government would continue its support until the polio was completely eradicated from Pakistan.

Ms Farooq also highlighted the role of Pakistani expatriates living in the UAE.

“Most of the Pakistanis living in the UAE are the sole breadwinner for their families. They can influence their families, relatives and friends to support the cause of polio eradication,” she said.

She said that the major challenge was the security of the polio workers because they were at constant risk of attack from militants, who falsely accuse them of being CIA operatives. About 60 people working on vaccination programmes have been killed since 2012.

“The polio workers feel threatened due to repeated and fatal attacks by extremist forces,” Ms Farooq said.

“At the same time, conducting polio vaccination campaigns in areas bordering Afghanistan, which are the active war zones, and reaching children, remain the biggest challenges,” she said. Nevertheless, she said the situation was improving because of collaboration between the UAE and the Pakistan military in the tribal areas.

“Apart from Khyber Pakhtunkhwa and Fata, we also need the UAE Government’s support in Karachi, where security issues are hurting the vaccination efforts,” she said.

She said the government of Pakistan had taken major steps to improve the security of workers, along with supporting the families of those who had been killed.

“We have introduced several compensation awards to the families of deceased workers. The government’s commitment and resolve to eradicate polio cannot be shattered by such cowardly acts. We are thankful to the Government of the UAE for its moral, financial and political support.”

Pakistan, Afghanistan and Nigeria are the last three countries in the world to have an indigenous circulation of wild polio virus. This year Pakistan has had at least 200 new cases of polio, its highest number in 14 years, but is still 90 per cent polio-free.

akhaishgi@thenational.ae

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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