US President Joe Biden's administration has officially withdrawn a rule that would have required workers at big companies to be vaccinated or face regular Covid-19 tests.
Despite the decision, the Occupational Safety and Health Administration (OSHA) “continues to strongly encourage the vaccination of workers against the continuing dangers posed by Covid-19 in the workplace”, a notice released on Tuesday said.
In early November, OSHA announced a vaccine-or-test mandate for companies with at least 100 employees. The rule — which would have affected more than 80 million workers — was originally set to go into effect on January 4.
But numerous states and business groups challenged the rule in court, and on January 13, the Supreme Court halted the plan. With a 6-3 ruling, the court’s conservative majority concluded that OSHA had overstepped its authority.
“OSHA has never before imposed such a mandate. Nor has Congress,″ the court’s majority wrote. “Indeed, although Congress has enacted significant legislation addressing the Covid-19 pandemic, it has declined to enact any measure similar to what OSHA has promulgated here.”
The justices left in place a vaccine mandate for healthcare providers who receive federal Medicare or Medicaid funding, a measure that affects 10.4 million workers.
The rules sparked legal challenges by conservative organisations, Republicans and some business groups.
Covid-19 has killed more than 850,000 people in the US and the outbreak continues to weigh on the country's economy.
Mr Biden unveiled in September a series of regulations aimed at increasing the US adult vaccination rate, which currently stands at about 74 per cent, government data show — among the lowest in the developed world.
OSHA indicated that the rule could return in some form. While it is no longer an enforceable standard, it remains a proposed rule, OSHA said. For now, the agency said it will prioritise the healthcare worker mandate.
David Michaels, an epidemiologist and former OSHA administrator who now teaches at George Washington University, said the agency could consider a new rule that would include other measures designed to prevent the spread of Covid-19 in workplaces, such as requiring face masks, distancing and better ventilation systems.
News agencies contributed to this report
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Key 2013/14 UAE Motorsport dates
October 4: Round One of Rotax Max Challenge, Al Ain (karting)
October 1: 1 Round One of the inaugural UAE Desert Championship (rally)
November 1-3: Abu Dhabi Grand Prix (Formula One)
November 28-30: Dubai International Rally
January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)
March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)
April 4-10: Abu Dhabi Desert Challenge (Endurance)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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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