India yesterday marked three years since its last polio case was reported, a major milestone in global efforts to eradicate the disease.
The marker puts the country on course to being formally declared polio-free in March. The World Health Organisation stills need to confirm there are no as yet undetected cases before making the official declaration.
“In 2009 India accounted for over half of the global polio burden and today is the historic day when we have completed three years without a single case of wild polio,” said India’s health minister, Ghulam Nabi Azad.
“This monumental milestone was possible due to unwavering political will at the highest level, commitment of adequate financial resources, technological innovation ... and the tireless efforts of millions of workers including more than 23 lakh [2.3 million] vaccinators,” he said.
Smiling and flashing a V for victory sign, he added: “I think this is great news not just for India but the entire globe.”
With the number of cases in decline in Nigeria and Afghanistan, two of only three countries where polio is still endemic, along with Pakistan, world efforts to consign the crippling virus to history are making steady progress.
“If the current trends of progress continue we could very easily see the end of polio in Afghanistan and Nigeria in 2014,” said Hamid Jafari, global polio expert at the World Health Organisation
However Indian health officials remain concerned about the possibility of the virus entering the country from neighbouring Pakistan, where a spate of cases has been reported.
Indian health authorities have set up polio immunisation booths at the two border crossings with Pakistan and all children who enter by road and train are being given vaccines.
Polio usually infects children under age five when they drink contaminated water. The virus attacks the central nervous system, causing paralysis, muscular atrophy, deformation and, in some cases, death.
India’s task of eradicating the disease was made more difficult because of its widespread poverty, dense population, poor sanitation, high levels of migration and weak public health system.
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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
