The San Ysidro border crossing in southern California is a busy one – harried border guards wave through crowds of people chattering in Spanish and English as customs officials riffle through their bags.
And while many of those crossing are simply returning home after a long day of work in the US, many others are crossing for another purpose: health care.
On exiting the US, pedestrians making this crossing come face to face with a large pharmacy. About 50 metres from that – a full-service hospital. Along the busy roads snaking out from the border crossing are dozens upon dozens of medical and dental clinics, many with prominent signs in English.
All are catering to a surge in medical tourism brought about by the soaring cost of health care in the US, which pushes millions of people across the Mexican border every year in search of cheaper options.
The US spends about twice as much on health care as other industrialised nations, frequently with worse outcomes, as insurance middle men, hospital bureaucracies and other administrative costs siphon money away from patient care.
'Insurance doesn't do a lot of things'
Ahmed Abu, originally from Kenya, has lived in San Diego for about 20 years.
“I've been going almost, like, 15 years going back and forth to TJ [Tijuana] doing every kind of thing, even taking people there for medical reasons,” Mr Abu tells The National. “I go myself also for fixing my glasses, for the dentist.
“I have health insurance, but this health insurance doesn't do a lot of things.”
As a taxi driver, he has ferried many Californians as well as other people from across the US travelling to Mexico for medical purposes.
About 9 per cent of Americans have no health insurance, and even those with good coverage are often subject to high “co-pays” and deductibles that add thousands of dollars to costs.
Additionally, insurance companies can refuse to cover certain treatments deemed to be “elective”, such as orthodontic care, meaning that millions of Americans must either pay out of pocket or go without care.
In 2021, Americans paid about $433 billion for out-of-pocket medical and dental services.
Mexico, meanwhile, offers private services at much cheaper rates. The roughly one million Americans that travel to Mexico every year save between 40 per cent to 65 per cent on medical and dental procedures, according to Patients Without Borders.
And gaining access to this care is relatively easy – Americans only need a valid passport to enter Mexico on a six-month visa. The Tijuana government also offers passes that allow medical tourists to enter the country via a special lane, expediting the immigration process.
Adina Smith, a long-time resident of San Diego, has travelled to Tijuana several times for dental services.
“I know of about seven people that go [regularly],” she says. “I had heard from my friend what a great experience she had and the affordability of it.
“I had a great impression about the service that I received. The office was very clean and the dentist had great equipment, I never got an infection or anything like that. My dentist and the assistants spoke great English.”
Mia Nica, who is uninsured, has crossed into Mexico several times for medical care.
“Even if I did [have insurance], the cost would have been more accessible [in Mexico],” she tells The National.
“Most of my extended family and friends in California and Arizona go to Mexico, for dental work especially.
“They [the healthcare workers] were respectful, professional, the facilities was clean, the procedures clearly explained and the prices straightforward.”
The quality of service in Mexico is generally quite high – aspiring physicians in Mexican institutions face a rigorous preparation process that culminates in an exam to study a speciality.
And as medical school in Mexico costs only a fraction of what it does in the US, some American students looking to train as doctors end up crossing the border.
Eduardo Tanori, a professor at UC San Diego who helps international medical school graduates prepare for US board exams, told ABC 10News that students trained in Mexico have more than a 90 per cent pass rate.
Cost and quality
Dr Sergio Aviles has been practising orthodontics in Tijuana for almost 50 years.
“There is a lot of movement, there is a lot of money, there is a lot of demand”, especially in Tijuana, he tells The National, explaining that not only do healthcare professionals from all over Mexico come to the city to practise, but from all over the world as well.
“The demand [for health care in Mexico] … is basically due to three factors: the price – really, the most important – the language … and the warmth [of treatment],” he says, with this last referring to the bedside manner of Mexican doctors compared to American ones.
In his opinion, the only difference between quality of care in Mexico and the US is technology.
“They [in the US] have high technological quality but in human quality, Mexican medicine – or that of other countries – might be better,” he says.
Dr Sol Klaja, a dentist in Mexico City who treats many American patients every month, agrees.
“The major differences are the use of sedation, the cost and the care,” she adds, saying that the US has an advantage when it comes to technology – but not by much.
“It's the cost and quality of services” that brings Americans to Mexico, she says. The quality is “almost the same, but here is cheaper”.
Dr Francisco Contreras is director, president and chairman of Oasis of Hope Hospital, a cancer treatment centre.
He says that not only do American patients appreciate the warm bedside manner of Mexican doctors, but he also points out that, as malpractice is such a large concern, health professionals in the US are reluctant to explore alternative treatment options.
“A doctor in America is so threatened by lawyers, the patient, they very easily are sued,” Dr Contreras says. “So a doctor talks to the patient or through the patient to the patient's lawyer – and what I mean by that is, especially in cancer, they're gonna give you the worst-case scenario.”
Oasis of Hope and other cancer treatment centres in Tijuana offer alternative approaches to treatment that are either unavailable or not widely used in the US due to Food and Drug Administration restrictions.
“Patients that come from all over the world, especially from Europe or the States, [and] they love that they can actually sit down with a doctor and talk about possibilities of them surviving, and not just that they're going to die,” he says.
Risks
Travelling to Mexico for health care does not come without risks. Undergoing an invasive procedure and then travelling exposes patients to a higher possibility of infection.
In 2019, 11 Americans who had surgery in Tijuana returned home with dangerous antibiotic-resistant infections. Online forums are full of horror stories of quack surgeons flubbing surgery or suspicious generic drugs purchased in sketchy pharmacies causing severe reactions.
And most Mexican border towns, where the highest concentration of medical tourism infrastructure exists, have a high level of criminal activity and violence.
Tijuana is the most dangerous city in Mexico, with 138 homicides per 100,000 people. Mexico as a whole has a homicide rate that is seven times higher than the US, according to the UN.
A group of four Americans seeking health care in Mexico were kidnapped in Matamoros earlier this year. Two were ultimately killed.
Despite this, American medical tourists keep coming.
“At first it can be scary if you don't know your way around and you don't speak the language. However, people are very friendly and everyone I asked help of were more than willing to,” Ms Nica says.
Mr Abu adds: “I never had any issue.
“If you're going there for a medical purpose and you're staying in very nice places, you don't have any issue – no problem.”
MATCH INFO
Barcelona 2
Suarez (10'), Messi (52')
Real Madrid 2
Ronaldo (14'), Bale (72')
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
The specs
Engine: 3.8-litre twin-turbo V8
Power: 611bhp
Torque: 620Nm
Transmission: seven-speed automatic
Price: upon application
On sale: now
The specs: 2018 Maserati Levante S
Price, base / as tested: Dh409,000 / Dh467,000
Engine: 3.0-litre V6
Transmission: Eight-speed automatic
Power: 430hp @ 5,750rpm
Torque: 580Nm @ 4,500rpm
Fuel economy, combined: 10.9L / 100km
'Cheb%20Khaled'
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Quick facts on cancer
- Cancer is the second-leading cause of death worldwide, after cardiovascular diseases
- About one in five men and one in six women will develop cancer in their lifetime
- By 2040, global cancer cases are on track to reach 30 million
- 70 per cent of cancer deaths occur in low and middle-income countries
- This rate is expected to increase to 75 per cent by 2030
- At least one third of common cancers are preventable
- Genetic mutations play a role in 5 per cent to 10 per cent of cancers
- Up to 3.7 million lives could be saved annually by implementing the right health
strategies
- The total annual economic cost of cancer is $1.16 trillion
RACE CARD
6.30pm Maiden Dh165,000 (Dirt) 1,200
7.05pm Handicap Dh165,000 (D) 1,600m
7.40pm Maiden Dh165,000 (D) 1,600m
8.15pm Handicap Dh190,000 (D) 1,600m
8.50pm Handicap Dh175,000 (D) 1,400m
9.25pm Handicap Dh175,000 (D) 2,000m
The National selections:
6.30pm Underwriter
7.05pm Rayig
7.40pm Torno Subito
8.15pm Talento Puma
8.50pm Etisalat
9.25pm Gundogdu
The Bloomberg Billionaire Index in full
1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion
The biog
Name: Capt Shadia Khasif
Position: Head of the Criminal Registration Department at Hatta police
Family: Five sons and three daughters
The first female investigator in Hatta.
Role Model: Father
She believes that there is a solution to every problem
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
The specs: 2018 BMW R nineT Scrambler
Price, base / as tested Dh57,000
Engine 1,170cc air/oil-cooled flat twin four-stroke engine
Transmission Six-speed gearbox
Power 110hp) @ 7,750rpm
Torque 116Nm @ 6,000rpm
Fuel economy, combined 5.3L / 100km
Profile of MoneyFellows
Founder: Ahmed Wadi
Launched: 2016
Employees: 76
Financing stage: Series A ($4 million)
Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund
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The specs
Engine: 3.0-litre 6-cyl turbo
Power: 435hp at 5,900rpm
Torque: 520Nm at 1,800-5,500rpm
Transmission: 9-speed auto
Price: from Dh498,542
On sale: now
The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
Has seven diaries in which he has jotted down notes about his work and money he earned
Keeps the diaries in his car to remember his journey in the Emirates
Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
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How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
500 People from Gaza enter France
115 Special programme for artists
25 Evacuation of injured and sick
Why seagrass matters
- Carbon sink: Seagrass sequesters carbon up to 35X faster than tropical rainforests
- Marine nursery: Crucial habitat for juvenile fish, crustations, and invertebrates
- Biodiversity: Support species like sea turtles, dugongs, and seabirds
- Coastal protection: Reduce erosion and improve water quality
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CREW
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ERajesh%20A%20Krishnan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ETabu%2C%20Kareena%20Kapoor%20Khan%2C%20Kriti%20Sanon%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
The National selections
Al Ain
5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon
Jebel Ali
1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital