Covid-19 lockdowns led to more than 39 billion in-schools meals being missed globally since the start of the pandemic last year, UN agencies said, meaning hundreds of millions of children went without crucial daily nutrition.
About 370 million children around the world missed on average 40 per cent of in-school meals because of restrictions that led to the closure of classrooms, research by Unicef and the World Food Programme found.
Unicef’s executive director Henrietta Fore said millions of children faced school closures despite “clear evidence” that they are not a primary driver of infections.
“Children who depend on schools for their daily meals are not only losing out on an education but also on a reliable source of nutrition,” she said.
“As we respond to the Covid-19 pandemic and await vaccine distribution, we must prioritise the reopening of schools and take action to make them as safe as possible, including through renewed investments in proven infection prevention measures like clean water and soap in every school around the world.”
Evidence suggests that offering food in schools can incentivise the most vulnerable children to return to education. Unicef and the WFP said about 24 million children could drop out of school because of the pandemic, which would reverse decades of progress.
Girls missing education face the added risk of early marriage or forced transactional sex, the UN agencies said.
“Missing out on nutritious school meals is jeopardising the futures of millions of the world’s poorest children. We risk losing a whole generation,” said David Beasley, the WFP’s executive director.
“We must support governments to safely reopen schools and start feeding these children again. For many, the nutritious meal they get in school is the only food they will receive all day.”
Even before the pandemic, data from 68 countries showed that about 50 per cent of children aged 13-17 had experienced feelings of hunger.
The 2014 Ebola outbreak led to a rise in food insecurity in countries affected that already suffered from high instances of malnutrition. There are fears the same is happening again with Covid-19 in places such as sub-Saharan Africa and South Asia.
Unicef and the WFP said work needed to be done to identify those most at risk of nutrition shocks and school drop-out. They also recommended that safely reopening schools be prioritised. If this is not possible, there should be an adaptation of “school feeding programmes as take-home rations or cash transfers”.
CREW
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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.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The specs
Engine: 2.0-litre four-cylinder turbo
Power: 268hp at 5,600rpm
Torque: 380Nm at 4,800rpm
Transmission: CVT auto
Fuel consumption: 9.5L/100km
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Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
Specs
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Available: Now
Conflict, drought, famine
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.
Match info
Uefa Champions League Group H
Manchester United v Young Boys, Tuesday, midnight (UAE)
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Torque: 620Nm
Transmission: seven-speed automatic
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Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
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Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
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7.05pm: Handicap (TB) $65,000 (Turf) 1,800m; Winner: Bright Melody, James Doyle, Charlie Appleby
7.40pm: Meydan Classic – Listed (TB) $88,000 (T) 1,600m; Winner: Naval Crown, Mickael Barzalona, Charlie Appleby
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