THATTA // Lying on a hospital bed in a bright orange shalwar kameez, Tufail glances nervously over at two of his brothers and their heavily pregnant mother.
Just three years old, he winces as the nurse wipes his head with gauze and applies an antiseptic to the wounds on his scalp. Tufail, his parents and five siblings were all forced to flee their home in the town of Dadu as floods swept across Pakistan at the end of July.
After travelling hundreds of kilometres, the family settled in a camp near the town of Thatta, some two hours from Karachi and close to the UAE International Humanitarian Field Children's Hospital. In the room next to Tufail, nurses inspect Farzanah, just six months old, discussing how best to bring down her high fever. They are just two of the thousands of vulnerable young patients who have been treated since the 110-bed mobile field hospital was opened by the Zayed Giving Initiative last month for children affected by the floods.
Since then more than 3,500 Pakistani children have received free medical care. Volunteer and staff doctors and nurses from the UAE, Pakistan, the Philippines, Egypt and other countries treat about 150 patients every day. Fortunately, said Dr Adel al Shamry, the chief executive of the Zayed Giving Initiative, most of the medical conditions his team have come across are relatively easy to treat. Without proper medical intervention, however, they can be complicated by malnutrition and dehydration and prove fatal, he said.
"There are dermatology problems from hygiene issues and overcrowding, as well as gastroenteritis and respiratory problems," he said.
Dr Ghansham Das, 36, one of the GPs, can identify better than most with the difficulties faced by the patients. The floods swept through his town of Sujawal, causing serious damage to his clinic and home. That has not stopped him from putting his skills to use at the hospital. "I really want to help those people affected by the floods," he said.
Yesterday a steady stream of mainly Sindhi-speaking parents from the nearby temporary camps walked through the hospital's doors seeking treatment for their children. In areas around Thatta, tent camps have been pitched along the roadsides for victims fleeing the devastation caused by the floods. Near one of these camps is the children's hospital, immediately identifiable by images of the late Sheikh Zayed and UAE flags fluttering in front of the large, blue tent-like structure, which is surrounded by smaller white tents. The mobile hospital is equipped with facilities including emergency and surgical units, a pharmacy, a specialist clinic and a general paediatric ward.
Dr al Shamry and his team have also opened a satellite paediatric medical centre and operate mobile units to reach remote areas. The UAE International Humanitarian Field Children's Hospital, under the patronage of Sheikha Fatima bint Mubarak, the wife of the late Sheikh Zayed, was set up as a "satellite" branch of the UAE International Humanitarian Mobile Hospital, which is stationed in Morocco. The paediatric field hospital, which is expected to remain in Pakistan for up to a year, is being funded through support from government, private and NGO donors.
After providing medical care for people displaced around Thatta for a month, Dr al Shamry, an Emirati heart surgeon, and his team are now preparing to pack up the hospital and move on to another location next week. "We will follow the need," he said, before getting back to work.
zconstantine@thenational.ae
The Porpoise
By Mark Haddon
(Penguin Random House)
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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The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
MATCH INFO
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Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports
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Company: Eighty6
Date started: October 2021
Founders: Abdul Kader Saadi and Anwar Nusseibeh
Based: Dubai, UAE
Sector: Hospitality
Size: 25 employees
Funding stage: Pre-series A
Investment: $1 million
Investors: Seed funding, angel investors
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THE DETAILS
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Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz
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Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
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FA CUP FINAL
Manchester City 6
(D Silva 26', Sterling 38', 81', 87', De Bruyne 61', Jesus 68')
Watford 0
Man of the match: Bernardo Silva (Manchester City)
Results:
Men's wheelchair 800m T34: 1. Walid Ktila (TUN) 1.44.79; 2. Mohammed Al Hammadi (UAE) 1.45.88; 3. Isaac Towers (GBR) 1.46.46.