• Pardis Sabeti, Iran, computer geneticist. Getty Images
    Pardis Sabeti, Iran, computer geneticist. Getty Images
  • Laleh Osmani, Afghanistan, activist. Shutterstock
    Laleh Osmani, Afghanistan, activist. Shutterstock
  • Somaya Faruqi (left), Afghanistan, robotics team leader. Courtesy Roya Mahboob
    Somaya Faruqi (left), Afghanistan, robotics team leader. Courtesy Roya Mahboob
  • Houda Abouz, Morocco, rapper. Reuters
    Houda Abouz, Morocco, rapper. Reuters
  • Sarah Al-Amiri, UAE, Minister for Advanced Technology. Victor Besa / The National
    Sarah Al-Amiri, UAE, Minister for Advanced Technology. Victor Besa / The National
  • Nisreen Alwan, Iraq, public health expert. Courtesy University of Southampton
    Nisreen Alwan, Iraq, public health expert. Courtesy University of Southampton
  • Waad al-Kateab, Syria, filmmaker. Getty Images
    Waad al-Kateab, Syria, filmmaker. Getty Images
  • Hayat Mirshad, Lebanon, activist. Courtesy Hayat Mirshad
    Hayat Mirshad, Lebanon, activist. Courtesy Hayat Mirshad
  • Nasrin Sotoudeh, Iran, human rights activist. AFP
    Nasrin Sotoudeh, Iran, human rights activist. AFP

Middle Eastern women feature on the BBC’s most influential list


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Women from the Middle East and North Africa feature prominently on the BBC’s list of the 100 most influential women of 2020.

Among the women from the region celebrated for “leading change and making a difference” are British-Iraqi public health expert Dr Nisreen Alwan and Lebanese human rights activist Hayat Mirshad.

The head of the UAE's space programme, Sarah Al Amiri, is also on the list. You can read about her career and the programme here.

The BBC said the list was compiled with a focus on female scientists and healthcare workers who led the way during the coronavirus pandemic.

The broadcaster said the work of Dr Alwan, a public health consultant at the University of Southampton, was vital to understanding the effects of “long Covid”.

People with long Covid report ongoing symptoms such as fatigue, headache and shortness of breath after their bodies appear to have cleared the virus.

Dr Alwan said appearing on the list was a “huge honour”.

She spoke of how she approached a challenging year: “During 2020, I did three things more: speak my mind; do what I fear; and forgive myself. I also did three things less: care what others think of me; blame myself; and believe I’m less than others.”

The broadcaster also praised Ms Mirshad for being “unapologetic and uncompromising” in helping young women.

Lebanese activist Hayat Mirshad.
Lebanese activist Hayat Mirshad.

Ms Mirshad is the founder of feminist group Fe-Male, which aims to “eliminate injustice” by “campaigning together against discriminatory norms and policies”.

“Hayat’s mission is to ensure girls and women have access to justice, information, protection and human rights,” the BBC said.

“She continues to spread her message through various platforms by organising nationwide marches, and rallying the masses to challenge corrupt, patriarchal regimes and demand change.”

Two Syrian women made the list – the filmmaker Waad Al Kateab and plant virologist Safaa Kuman.

Others include the Egyptian Coptic nun Maggie Gobran and campaigner Nadeen Ashraf, also from Egypt.

Pardis Sabeti, from Iran, and Yemeni microgrid manager Iman Ghaleb Al Hamli made the list for their contributions to technology.

Syrian filmmaker Waad Al Kateab. Getty Images
Syrian filmmaker Waad Al Kateab. Getty Images

Moroccan rapper Housa Abouz is featured for using her “music as a tool for change” in a male-dominated industry.

Among the more well-known names on the list are Finnish Prime Minister Sanna Marin, actress Michelle Yeoh, the star of the new Avatar and Marvel films, and Briton Sarah Gilbert, who heads the University of Oxford’s research into a coronavirus vaccine, as well as climate activist and actress Jane Fonda.

What is Bitcoin?

Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.

The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers. 

Basquiat in Abu Dhabi

One of Basquiat’s paintings, the vibrant Cabra (1981–82), now hangs in Louvre Abu Dhabi temporarily, on loan from the Guggenheim Abu Dhabi. 

The latter museum is not open physically, but has assembled a collection and puts together a series of events called Talking Art, such as this discussion, moderated by writer Chaedria LaBouvier. 

It's something of a Basquiat season in Abu Dhabi at the moment. Last week, The Radiant Child, a documentary on Basquiat was shown at Manarat Al Saadiyat, and tonight (April 18) the Guggenheim Abu Dhabi is throwing the re-creation of a party tonight, of the legendary Canal Zone party thrown in 1979, which epitomised the collaborative scene of the time. It was at Canal Zone that Basquiat met prominent members of the art world and moved from unknown graffiti artist into someone in the spotlight.  

“We’ve invited local resident arists, we’ll have spray cans at the ready,” says curator Maisa Al Qassemi of the Guggenheim Abu Dhabi. 

Guggenheim Abu Dhabi's Canal Zone Remix is at Manarat Al Saadiyat, Thursday April 18, from 8pm. Free entry to all. Basquiat's Cabra is on view at Louvre Abu Dhabi until October

Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

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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