AstraZeneca's vaccine contract with the UK contains the same clause blamed for the EU's struggling inoculation campaign.
The agreement says the "best reasonable efforts" will be made to supply Britain with 100 million doses.
AstraZeneca said last month that it would reduce vaccine deliveries to the EU because of production problems at its Belgian plant. The company's chief executive, Pascal Soriot, quoted the "best efforts" clause to demonstrate the company was not legally bound to supply doses.
"It's not a commitment we have with Europe, it's a best effort," he told Italian newspaper La Repubblica at the time.
Similar language is included in the UK supply agreement.
CNN obtained a redacted version of the UK's contract through a freedom of information request.
Officials provided the US broadcaster with a link to the contract on a government website, where it was posted in November but appeared to have gone largely unnoticed.
UK ministers refused to publicly release details of the contract for commercial reasons.
The agreement states that AstraZeneca can “update and refine” the delivery schedule when necessary. The company must give the government at least 30 days’ notice before each delivery.
Mr Soriot said last month that the company would supply the UK with doses before European markets because an agreement was reached with Britain first.
However, the UK's contract with AstraZeneca is dated August 28 – one day after the EU contract. The agreement also states that Britain could receive doses manufactured in EU member states.
Asked whether UK priority for doses was explained parts of the contract that were redacted, AstraZeneca told CNN: "The UK government has an agreement with AstraZeneca to supply 100 million doses of the University of Oxford-AstraZeneca vaccine, and has agreed delivery timescales for this.
"The detail of any commercial agreements between the UK government and AstraZeneca for the Oxford-AstraZeneca vaccine are commercially sensitive."
Europe was outraged when AstraZeneca reduced vaccine deliveries to the bloc, threatening to restrict exports to the UK.
Northern Ireland’s First Minister Arlene Foster accused the EU of an “incredible act of hostility” after it threatened to use a clause in the Brexit agreement to restrict vaccine supplies to the province.
The EU retracted the threat and said it was a mistake to invoke the clause. But the bloc pushed ahead with a new “transparency mechanism” that forces pharmaceutical companies to notify authorities about vaccines due to be exported.
European Commissioner for Health and Food Safety Stella Kyriakides said at the time that the bloc deserved its "fair share" of doses and rejected AstraZeneca's argument that delivery should be on a "first come, first served" basis.
"That may work at the neighbourhood butcher's but not in contracts and not in our advanced purchase agreements,” she said.
The UK has given 15.9 million people, about 23 per cent of its 67 million population, their first dose of Covid-19 vaccine, behind only Israel and the UAE in inoculations per capita.
The EU has vaccinated about 5 per cent of its 447 million population, according to the University of Oxford's Our World In Data.
In pictures - coronavirus in the UK
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
All Black 39-12 British & Irish Lions
'HIJRAH%3A%20IN%20THE%20FOOTSTEPS%20OF%20THE%20PROPHET'
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The specs: 2018 Jeep Grand Cherokee Trackhawk
Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
UAE currency: the story behind the money in your pockets