Annapolis, US // An Italian neurosurgeon’s project to undertake the first human head transplant has received a sceptical welcome in the United States, where he made a pitch to donors and fellow scientists.
Sergio Canavero, who leads the Turin Advanced Neuromodulation Group, first announced his project in 2013, saying at the time that such a procedure could be possible as soon as 2016.
But this timeline seems extremely unlikely given the numerous obstacles and gaps in knowledge.
Mr Canavero, who made a two-and-a-half hour presentation on Friday at a conference of the American Academy of Neurological and Orthopedic Surgeons in Annapolis, Maryland, met for the first time there a man who volunteered for the world’s first head transplant.
Russian-born Valery Spiridonov, 30, suffers from Werdnig-Hoffmann disease, which is a progressive and incurable wasting ailment. He was among the 150-some conference participants.
Invited to speak at the start of the conference, Mr Canavero described at length how he would mend a severed spinal cord – a crucial factor in any such surgery – and described advances in the field, especially on animals.
The secret is to use a nano blade to cut the cord, then polyethylene glycol and an electrical current to accelerate the reconnection of severed nerve fibres.
But he admitted his knowledge was incomplete and did not go into much detail about the profusion of other major problems that could be expected with such an unfathomably drastic operation.
Among those issues is how to maintain and restore blood flow to the brain, or how to reconnect the parasympathetic nervous system, a key component of an organism’s automatic functions.
Marc Stevens, an orthopedic surgeon from Smithfield, North Carolina who was attending the conference, said Mr Canavero’s presentation was intriguing but more research should be done on healing spinal cord injuries instead of attempting a head transplant.
Jerry Silver, a Case Western Reserve University neurosciences professor, cautioned that spinal reconnection science touted by Mr Canavero was far from ready, noting the difficulties involved in reattaching the vagus nerve, which controls a variety of functions including digestion and heart rates.
At the end of his presentation, Mr Canavero asked his US peers for help – both with the science and the cash needed for the project.
“I did my homework and now I am asking you to help,” he said.
“Let’s suspend all judgment. What you have been taught is wrong.
“I need your help and I need your assistance. Be Americans,” he added.
Likening his project to former president John F. Kennedy’s Apollo mission to send men to the moon in the 1960s, he called on “billionaires like Bill Gates to give money for this project.”
He has previously said he needed about US$100 million (Dh367m) for his work.
Animal experiments in the 1970s in America saw Robert White transplant heads on monkeys, but he was unable to restore spinal function and the creatures soon died.
*Agence France-Presse
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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
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- Netherlands (20%)
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Source: VCOe