• Caretakers check the temperature of students at the entrance of the Italo Calvino school in Turin. From January 7 primary school and secondary school students are returning to school with 50% capacity. AFP
    Caretakers check the temperature of students at the entrance of the Italo Calvino school in Turin. From January 7 primary school and secondary school students are returning to school with 50% capacity. AFP
  • A child gestures after she and other middle school children returned to the classroom at the Cesare Piva school in Rome. Reuters
    A child gestures after she and other middle school children returned to the classroom at the Cesare Piva school in Rome. Reuters
  • Students enter in the Italo Calvino school in Turin. AFP
    Students enter in the Italo Calvino school in Turin. AFP
  • Middle school children listen to the teacher after returning to the classroom at the Cesare Piva school in Rome. Reuters
    Middle school children listen to the teacher after returning to the classroom at the Cesare Piva school in Rome. Reuters
  • A student paints graffiti on pictures of Minister of Education Lucia Azzolina and Italian Prime Minister Giuseppe Conte pasted on a wall at the entrance of a school in Turin. AFP
    A student paints graffiti on pictures of Minister of Education Lucia Azzolina and Italian Prime Minister Giuseppe Conte pasted on a wall at the entrance of a school in Turin. AFP
  • Students hold a banner reading 'School left without money and without security, we protest to take back our future!' at the entrance of a school in Turin. AFP
    Students hold a banner reading 'School left without money and without security, we protest to take back our future!' at the entrance of a school in Turin. AFP
  • Middle school students return to class after the Christmas holidays at Tommaseo School in Turin. EPA
    Middle school students return to class after the Christmas holidays at Tommaseo School in Turin. EPA
  • Middle school students make their way to Tommaseo School in Turin, Italy. EPA
    Middle school students make their way to Tommaseo School in Turin, Italy. EPA
  • Students gather outside Tommaseo School in Turin. EPA
    Students gather outside Tommaseo School in Turin. EPA
  • Temperature checks are carried out at Tommaseo School in Turin. EPA
    Temperature checks are carried out at Tommaseo School in Turin. EPA

The show must go on: Hard-hit Italy welcomes school pupils back to the classroom


Simon Rushton
  • English
  • Arabic

Students are returning to their classes in Italy as the country tries to open up after coronavirus lockdowns.
In an eerie pandemic world, children queued alongside exterior walls to have temperature tests before being allowed into classes.
In most of the country middle school students were due back on Thursday with high school pupils returning on Monday, although some regions have different arrangements.
Some schools are operating at 50 per cent capacity with others at 75 per cent.
Italy's prime minister urged members of his coalition government to stay united as the country grapples with a public health emergency and an economic crisis.

Guiseppe Conte said: "These are massive, very demanding challenges."

It was essential to "reinforce the cohesion of the majority and the solidity of the government team", he said.

Italy reported 548 coronavirus-related deaths on Wednesday and 649 the day before, the health ministry said, while the daily tally of new infections rose to 20,331 from 15,378.

A total of 178,596 swab tests was carried out in the past 24 hours, the ministry said, up from the previous day’s total of 135,106.

Italy has registered 76,877 Covid-19 deaths since the outbreak began in the country on February 21, the highest toll in Europe and the fifth highest in the world. The country has reported 2.2 million cases to date, the health ministry said.

Patients currently in hospital with Covid-19 stood at 23,174 on Wednesday, when there were 183 admissions to intensive care units, compared with 202 on Tuesday.

Pupils in Germany are in distance-learning classes with school buildings closed until January 31 at the earliest.

Parents will receive an extra 10 days annual holiday to help them look after children, with an additional 20 days for single parents.

"We must be especially careful now. We are in a new and extraordinary situation," Chancellor Angela Merkel said as her government tightened regulations.
France has been struggling to get people vaccinated and to contain its outbreak, and is expected to announce new restrictions and tightened curfews.

Turkish Ladies

Various artists, Sony Music Turkey 

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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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COMPANY PROFILE

Name: Xpanceo

Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

Industry: Smart contact lenses, augmented/virtual reality

Funding: $40 million

Investor: Opportunity Venture (Asia)

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The specs

Engine: 2x201bhp AC Permanent-magnetic electric

Transmission: n/a

Power: 402bhp

Torque: 659Nm

Price estimate: Dh200,000

On sale: Q3 2022 

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 

 

UAE currency: the story behind the money in your pockets
SERIE A FIXTURES

Saturday Benevento v Atalanta (2pm), Genoa v Bologna (5pm), AC Milan v Torino (7.45pm)

Sunday Roma v Inter Milan (3.30pm), Udinese v Napoli, Hellas Verona v Crotone, Parma v Lazio (2pm), Fiorentina v Cagliari (9pm), Juventus v Sassuolo (11.45pm)

Monday Spezia v Sampdoria (11.45pm)

'Munich: The Edge of War'

Director: Christian Schwochow

Starring: George MacKay, Jannis Niewohner, Jeremy Irons

Rating: 3/5