The World Health Organisation has warned that the use of e-cigarettes and vapes risks undermining controls on the tobacco industry. AFP
The World Health Organisation has warned that the use of e-cigarettes and vapes risks undermining controls on the tobacco industry. AFP
The World Health Organisation has warned that the use of e-cigarettes and vapes risks undermining controls on the tobacco industry. AFP
The World Health Organisation has warned that the use of e-cigarettes and vapes risks undermining controls on the tobacco industry. AFP

WHO warns 'harmful' e-cigarettes normalise smoking among young


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E-cigarettes are potentially dangerous to public health and their growing popularity among young people risks making smoking “normal” again, a scathing World Health Organisation report has found.

The health body on Tuesday recommended that governments should reduce demand for the products by cracking down on “unproven claims” made by the industry about their harmlessness and ban users from modifying the devices.

The WHO report found there was growing evidence to suggest that all electronic nicotine delivery systems (ENDS) — including e-cigarettes and vapes — are associated with a variety of respiratory illnesses including emphysema, asthma and bronchitis.

It said the tobacco industry — faced with declining sales of conventional cigarettes — had found “a new way to make money” by marketing the products to young people while sustaining nicotine addiction among existing users.

WHO director-general Tedros Adhanom Ghebreyesus said: "Nicotine is highly addictive. Electronic nicotine delivery systems are harmful, and must be better regulated.

“Where they are not banned, governments should adopt appropriate policies to protect their populations from the harms of electronic nicotine delivery systems, and to prevent their uptake by children, adolescents and other vulnerable groups.”

Researchers said no attempt to restrict their use “may increase acceptance of smoking” and risked “renormalising smoking in society”.

The report was released two days after Philip Morris, the maker of Marlboro cigarettes, said it would stop selling traditional cigarettes in the UK within a decade.

“And actually, the sooner it happens, the better it is for everyone,” chief executive Jacek Olczak said.

WHO disputes tobacco industry claims

But the WHO said such claims were an attempt by the tobacco industry to “gain respectability” while continuing to “reap profits from all possible avenues”.

“The tobacco industry increasingly positions itself as a legitimate partner and stakeholder in tobacco control, but its interests are fundamentally at odds with control efforts,” the report said.

“The tobacco industry simultaneously portrays themselves as working towards a ‘smoke-free’ future, while at the same time promoting — and making most of their profits from — conventional smoked tobacco across the world.”

It said most of British American Tobacco’s profits from electronic products in 2019 were generated by dual users who used both the devices and cigarettes.

“The commercialisation and marketing of ENDS currently practised by the tobacco and related industries is not aligned with the cause of public health,” the report said.

“While the tobacco industry claims to be committed to harm reduction, their duplicity is demonstrated by how they simultaneously aggressively promote tobacco products where they can, and especially in low- and middle-income countries continue to circumvent and undermine legislation to regulate conventional tobacco products.”

Whichever way you cut it, the long-term barriers to tobacco companies are only going to grow and grow
Clive Back,
Shore Capital

It said e-cigarettes and vapes were made to look “glamorous and hyper-modern” to appeal to young people, but warned the devices were a "gateway" to tobacco.

It cited a recent review that found children and adolescents using them are more than twice as likely to later use conventional cigarettes.

Clive Black, an analyst at Shore Capital, said the industry was facing a “perfect storm” of increasing government regulation and changing societal attitudes.

“Whichever way you cut it, the long-term barriers to tobacco companies are only going to grow and grow,” he told The National.

“There’s been a structural change in the consumption of tobacco, not just in the UK, but in many old economies for many years.”

Cancer Research UK chief executive Michelle Mitchell said the smoke-free claims made by Philip Morris should be taken with a grain of salt.

“We’ve heard these empty promises from the tobacco industry before and we’re concerned this move is part of an attempt by Big Tobacco to position itself as part of the solution to a smoke-free UK, all the while continuing to promote and sell lethal cigarettes here and globally,” she said.

“We know from our work supporting low and middle income countries in the fight against tobacco industry interference that Philip Morris’ actions globally don’t match up with their smoke-free world rhetoric.”

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

Sheikh Zayed's poem

When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.

Your love is ruling over my heart

Your love is ruling over my heart, even a mountain can’t bear all of it

Woe for my heart of such a love, if it befell it and made it its home

You came on me like a gleaming sun, you are the cure for my soul of its sickness

Be lenient on me, oh tender one, and have mercy on who because of you is in ruins

You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge

You waddle even when you stand still, with feet white like the blooming of the dates of the palm

Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you

You are the cure for my sickness and my support, you dried my throat up let me go and damp it

Help me, oh children of mine, for in his love my life will pass me by. 

The biog

Full name: Aisha Abdulqader Saeed

Age: 34

Emirate: Dubai

Favourite quote: "No one has ever become poor by giving"

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

RESULT

Brazil 2 Croatia 0
Brazil: 
Neymar (69'), Firmino (90' 3)    

The specs: 2019 Audi A8

Price From Dh390,000

Engine 3.0L V6 turbo

Gearbox Eight-speed automatic

Power 345hp @ 5,000rpm

Torque 500Nm @ 1,370rpm

Fuel economy, combined 7.5L / 100km

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

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In the box: iPad mini, USB-C cable, 20W USB-C power adapter

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Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

Updated: July 27, 2021, 1:39 PM