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.
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.
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.
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
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
