One benefit of the potential vaccine is that it does not need to be stored at extremely low temperatures. University of Oxford/John Cairns via AP.
One benefit of the potential vaccine is that it does not need to be stored at extremely low temperatures. University of Oxford/John Cairns via AP.
One benefit of the potential vaccine is that it does not need to be stored at extremely low temperatures. University of Oxford/John Cairns via AP.
One benefit of the potential vaccine is that it does not need to be stored at extremely low temperatures. University of Oxford/John Cairns via AP.

AstraZeneca says more research needed on its Covid vaccine


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Further research is needed on AstraZeneca's Covid-19 vaccine, the drug maker said on Thursday, after questions were raised over the protection it provides.

AstraZeneca and its partner, the University of Oxford, said on Monday that it was seeking approval for the vaccine after it showed an average 70 per cent effectiveness.

That rose to 90 per cent when an initial half-dose then a full dose was given, similar to that in rival vaccines being developed by Pfizer/BioNTech and Moderna.

But US scientists have said the higher rate of effectiveness came during tests in people aged 55 and under, and was found by accident during the clinical trials.

The head of the Oxford Vaccine Group, Andrew Pollard, said this week that further evidence would be available next month, but the result was still "highly significant".

"Now that we've found what looks like a better efficacy, we have to validate this so we need to do an additional study," AstraZeneca chief executive Pascal Soriot told Bloomberg.

Mr Soriot said he expected it would be another "international study but this one could be faster because we know the efficacy is high, so we need a smaller number of patients".

The new trial was not likely to delay regulatory approval in Britain and the EU, he said.

There are high hopes for the AstraZeneca-Oxford vaccine, which Mr Pollard has praised as a "vaccine for the world" given that it could be cheaper to make, and easier to store and distribute.

It can be stored, moved and handled at normal refrigerated conditions of between 2°C and 8°C for at least six months.

Pfizer-BioNTech's offering requires temperatures of minus 70°C, driving up costs and potentially making it out of reach for lower and middle-income countries.

AstraZeneca and Oxford have promised to provide their vaccine to the developing world on a non-profit basis.

The World Health Organisation said it looked forward to the full publication of data from the trial.

"On a review of the detailed data, we will be better positioned to understand the vaccine performance," it said.

  • A lab technician oversees the filling and package of vials for the large-scale production of the Oxford-AstraZeneca Covid-19 vaccine candidate at the Italian manufacturing facility of Catalent in Anagni, southeast of Rome, September 11, 2020. AFP
    A lab technician oversees the filling and package of vials for the large-scale production of the Oxford-AstraZeneca Covid-19 vaccine candidate at the Italian manufacturing facility of Catalent in Anagni, southeast of Rome, September 11, 2020. AFP
  • The Oxford vaccine could be among the first to hit the market. Vincenzo Pinzo / AFP
    The Oxford vaccine could be among the first to hit the market. Vincenzo Pinzo / AFP
  • A boy looks at Sinovac Biotech's vaccine candidate at the China International Fair for Trade in Services in Beijing. AFP
    A boy looks at Sinovac Biotech's vaccine candidate at the China International Fair for Trade in Services in Beijing. AFP
  • A technician looks at monkey kidney cells as he makes a test on an experimental vaccine for Covid-19 at Sinovac Biotech facilities in Beijing. AFP
    A technician looks at monkey kidney cells as he makes a test on an experimental vaccine for Covid-19 at Sinovac Biotech facilities in Beijing. AFP
  • A clinical research nurse prepares a Covid-19 vaccine to administer to a volunteer, at a clinic in London. AP
    A clinical research nurse prepares a Covid-19 vaccine to administer to a volunteer, at a clinic in London. AP
  • Peru's President Martin Vizcarra speaks to the press during a visit to the bio-medical department of the Cayetano Heredia National University in Lima, where studies for vaccines against coronavirus are being developed. AFP
    Peru's President Martin Vizcarra speaks to the press during a visit to the bio-medical department of the Cayetano Heredia National University in Lima, where studies for vaccines against coronavirus are being developed. AFP
  • Robyn Porteous, a vaccine trial volunteer, is injected as part of South Africa's human clinical trial at the Wits RHI Shandukani Research Centre in Johannesburg, South Africa. Reuters
    Robyn Porteous, a vaccine trial volunteer, is injected as part of South Africa's human clinical trial at the Wits RHI Shandukani Research Centre in Johannesburg, South Africa. Reuters
  • A nurse inoculates volunteer Ilya Dubrovin, 36, with Russia's new coronavirus vaccine at a clinic in Moscow. AFP
    A nurse inoculates volunteer Ilya Dubrovin, 36, with Russia's new coronavirus vaccine at a clinic in Moscow. AFP
  • Norwegian Prime Minister Erna Solberg (L) and Minister for Development Aid Dag Inge Ulstein (R) participate in a digital meeting with international leaders about a fair global distribution of Covid-19 vaccines at the the Prime Minister's office in Oslo on 10 September 2020. EPA
    Norwegian Prime Minister Erna Solberg (L) and Minister for Development Aid Dag Inge Ulstein (R) participate in a digital meeting with international leaders about a fair global distribution of Covid-19 vaccines at the the Prime Minister's office in Oslo on 10 September 2020. EPA
  • A medic works in a lab during clinical trials for a Covid-19 vaccine at Research Centres of America in Hollywood, Florida. Bloomberg
    A medic works in a lab during clinical trials for a Covid-19 vaccine at Research Centres of America in Hollywood, Florida. Bloomberg

The chief medical officer for England, Prof Chris Whitty, also cautioned against drawing premature conclusions and urged patience until data was published in peer-reviewed journals.

"It's always a mistake to make too many judgments early and in particular before the independent regulator has had a chance to look at the results," Prof Whitty said.

Helen Fletcher, professor of immunology at the London School of Hygiene and Tropical Medicine, said the safety data available on the vaccine had been "very robust".

"It's possible that a lower initial vaccine dose could result in higher vaccine efficacy," Prof Fletcher said.

"More is not necessarily better when it comes to vaccines and immunotherapies.

"It's also possible that a strong immune response to the first vaccine could effectively block an immune response to the second shot of the same virus."

Her colleague, professor of pharma-coepidemiology, Stephen Evans, said speculation about the age of volunteers in the trials was "not useful to anyone".

"We have good grounds for trusting that the regulation in this high-profile area will be done as carefully or more carefully for these vaccines than for any others in the past," Prof Evans said.

Gillies O'Bryan-Tear, from the UK Faculty of Pharmaceutical Medicine, said "the eventual efficacy rate may change", but "the validity of the low dose-high dose group results are unlikely to be questioned".

"Even if they [regulators] decided to ignore the results of the low dose-high dose group, the study of the high dose-high dose patients will still be strongly significant, but I think that is unlikely," he said.

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

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Price: From Dh117,059

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

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Available: Now

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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: Dual 180kW and 300kW front and rear motors

Power: 480kW

Torque: 850Nm

Transmission: Single-speed automatic

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The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

57%20Seconds
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A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars

Schedule
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UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

Dubai World Cup nominations

UAE: Thunder Snow/Saeed bin Suroor (trainer), North America/Satish Seemar, Drafted/Doug Watson, New Trails/Ahmad bin Harmash, Capezzano, Gronkowski, Axelrod, all trained by Salem bin Ghadayer

USA: Seeking The Soul/Dallas Stewart, Imperial Hunt/Luis Carvajal Jr, Audible/Todd Pletcher, Roy H/Peter Miller, Yoshida/William Mott, Promises Fulfilled/Dale Romans, Gunnevera/Antonio Sano, XY Jet/Jorge Navarro, Pavel/Doug O’Neill, Switzerland/Steve Asmussen.

Japan: Matera Sky/Hideyuki Mori, KT Brace/Haruki Sugiyama. Bahrain: Nine Below Zero/Fawzi Nass. Ireland: Tato Key/David Marnane. Hong Kong: Fight Hero/Me Tsui. South Korea: Dolkong/Simon Foster.

The specs: Macan Turbo

Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
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On sale: Deliveries start in October

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5